BILL NUMBER: AB 1933 CHAPTERED
BILL TEXT
CHAPTER 342
FILED WITH SECRETARY OF STATE AUGUST 24, 1998
APPROVED BY GOVERNOR AUGUST 21, 1998
PASSED THE SENATE AUGUST 6, 1998
PASSED THE ASSEMBLY MAY 7, 1998
INTRODUCED BY Assembly Member Machado
FEBRUARY 17, 1998
An act to amend Section 338 of the Code of Civil Procedure, to
amend Section 53087.4 of the Government Code, and to amend Section
2611.6 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1933, Machado. Local taxes: special purpose parcel taxes:
subject parcel: notice and limitations period.
Existing law sets forth a 3-year limitations period for the filing
of various types of actions.
This bill would include among those actions an action challenging
the validity of a special tax levied by a local agency on a per
parcel basis.
Existing law with respect to special purpose parcel taxes imposed
by local agencies sets forth certain conditions on the determination
of a parcel that is subject to a special purpose parcel tax, and
requires a parcel owner to notify a jurisdiction imposing a special
purpose parcel tax within 30 days if the special tax bill for that
parcel identifies a parcel that is not consistent with the
identification of that property by assessor's parcel number.
This bill would increase this 30-day period to 90 days, and would
require the first billing of a special purpose parcel tax to be made
on the annual property tax bill from the county tax collector. By
requiring an additional item to be included on the annual property
tax bill sent by the county assessor, this bill would impose a
state-mandated local program.
The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement, including the creation of a State Mandates Claims Fund
to pay the costs of mandates that do not exceed $1,000,000 statewide
and other procedures for claims whose statewide costs exceed
$1,000,000.
This bill would provide that, if the Commission on State Mandates
determines that the bill contains costs mandated by the state,
reimbursement for those costs shall be made pursuant to these
statutory provisions.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 338 of the Code of Civil Procedure is amended
to read:
338. Within three years:
(a) An action upon a liability created by statute, other than a
penalty or forfeiture.
(b) An action for trespass upon or injury to real property.
(c) An action for taking, detaining, or injuring any goods or
chattels, including actions for the specific recovery of personal
property. The cause of action in the case of theft, as defined in
Section 484 of the Penal Code, of any article of historical,
interpretive, scientific, or artistic significance is not deemed to
have accrued until the discovery of the whereabouts of the article by
the aggrieved party, his or her agent, or the law enforcement agency
which originally investigated the theft.
(d) An action for relief on the ground of fraud or mistake. The
cause of action in that case is not to be deemed to have accrued
until the discovery, by the aggrieved party, of the facts
constituting the fraud or mistake.
(e) An action upon a bond of a public official except any cause of
action based on fraud or embezzlement is not to be deemed to have
accrued until the discovery, by the aggrieved party or his or her
agent, of the facts constituting the cause of action upon the bond.
(f) An action against a notary public on his or her bond or in his
or her official capacity except that any cause of action based on
malfeasance or misfeasance is not deemed to have accrued until
discovery, by the aggrieved party or his or her agent, of the facts
constituting the cause of action; provided, that any action based on
malfeasance or misfeasance shall be commenced within one year from
discovery, by the aggrieved party or his or her agent, of the facts
constituting the cause of action or within three years from the
performance of the notarial act giving rise to the action, whichever
is later; and provided further, that any action against a notary
public on his or her bond or in his or her official capacity shall be
commenced within six years.
(g) An action for slander of title to real property.
(h) An action commenced under Section 17536 of the Business and
Professions Code. The cause of action in that case shall not be
deemed to have accrued until the discovery by the aggrieved party,
the Attorney General, the district attorney, the county counsel, the
city prosecutor, or the city attorney of the facts constituting
grounds for commencing such an action.
(i) An action commenced under the Porter-Cologne Water Quality
Control Act (Division 7 (commencing with Section 13000) of the Water
Code). The cause of action in that case shall not be deemed to have
accrued until the discovery by the State Water Resources Control
Board or a regional water quality control board of the facts
constituting grounds for commencing actions under their jurisdiction.
(j) An action to recover for physical damage to private property
under Section 19 of Article I of the California Constitution.
(k) An action commenced under Division 26 (commencing with Section
39000) of the Health and Safety Code. These causes of action shall
not be deemed to have accrued until the discovery by the State Air
Resources Board or by a district, as defined in Section 39025 of the
Health and Safety Code, of the facts constituting grounds for
commencing the action under its jurisdiction.
(l) An action commenced under Section 1603.1 or 5650.1 of the Fish
and Game Code. These causes of action shall not be deemed to have
accrued until discovery by the agency bringing the action of the
facts constituting the grounds for commencing the action.
(m) An action challenging the validity of the levy upon a parcel
of a special tax levied by a local agency on a per parcel basis.
SEC. 2. Section 53087.4 of the Government Code is amended to read:
53087.4. (a) In the case of a special tax levied by a local
agency on a per parcel basis, both of the following conditions shall
apply:
(1) A parcel created by a subdivision map approved in accordance
with the Subdivision Map Act (Division 2 (commencing with Section
66410) of Title 7) shall be deemed to be a single assessment unit and
shall not be deemed, on the basis of multiple assessor's parcel
numbers assigned by the assessor, to constitute multiple assessment
units.
(2) A parcel that has not been subdivided in accordance with the
Subdivision Map Act (Division 2 (commencing with Section 66410) of
Title 7) may be deemed to constitute a separate assessment unit only
to the extent that that parcel has been previously described and
conveyed in one or more deeds separating it from all adjoining
property.
(b) (1) If the parcel identified pursuant to paragraph (1) or (2)
is not consistent with the property's identification by assessor's
parcel number, it shall be the responsibility of the parcel owner to
provide the local taxing jurisdiction with written notice of the
correct assessor's parcel number of taxable parcels pursuant to this
section 90 days after the initial tax bill containing the tax levy.
(2) The initial levy of any special tax that is initially imposed
by a local agency on a per parcel basis on or after the operative
date of the act adding this paragraph shall be billed on the annual
property tax bill sent by the county tax collector.
(c) Any parcel identified pursuant to this section shall be for
tax purposes only and shall not confer any entitlement on the
property.
(d) This section shall not apply to any special tax levied prior
to the effective date of this section.
SEC. 3. Section 2611.6 of the Revenue and Taxation Code is amended
to read:
2611.6. The following information shall be included in each
county tax bill, whether mailed or electronically transmitted, or in
a separate statement accompanying the bill:
(a) The full value of locally assessed property, including
assessments made for irrigation district purposes in accordance with
Section 26625.1 of the Water Code.
(b) The tax rate required by Article XIIIA of the California
Constitution.
(c) The rate or dollar amount of taxes levied in excess of the
1-percent limitation to pay for voter-approved indebtedness incurred
before July 1, 1978, or bonded indebtedness for the acquisition or
improvement of real property approved by two-thirds of the voters on
or after June 4, 1986.
(d) The amount of any special taxes and special assessments
levied.
(e) The amount of any tax rate reduction pursuant to Section 96.8,
with the notation: "Tax reduction by (name of jurisdiction)."
(f) The amount of any exemptions. Exemptions reimbursable by the
state shall be shown separately.
(g) The total taxes due and payable on the property covered by the
bill.
(h) Instructions on tendering payment, including the name and
mailing address of the tax collector.
(i) The billing of any special purpose parcel tax as required by
paragraph (2) of subdivision (b) of Section 53087.4 of the Government
Code, or any successor to that paragraph.
(j) Information specifying all of the following:
(1) That if the taxpayer disagrees with the assessed value as
shown on the tax bill, the taxpayer has the right to an informal
assessment review by contacting the assessor's office.
(2) That if the taxpayer and the assessor are unable to agree on a
proper assessed value pursuant to an informal assessment review, the
taxpayer has the right to file an application for reduction in
assessment for the following year with the county board of
equalization or the assessment appeals board, as applicable, during
the period from July 2 to September 15, inclusive.
(3) The address of the clerk of the county board of equalization
or the assessment appeals board, as applicable, at which forms for an
application for reduction in assessment may be obtained.
SEC. 4. Notwithstanding Section 17610 of the Government Code, if
the Commission on State Mandates determines that this act contains
costs mandated by the state, reimbursement to local agencies and
school districts for those costs shall be made pursuant to Part 7
(commencing with Section 17500) of Division 4 of Title 2 of the
Government Code. If the statewide cost of the claim for
reimbursement does not exceed one million dollars ($1,000,000),
reimbursement shall be made from the State Mandates Claims Fund.
Notwithstanding Section 17580 of the Government Code, unless
otherwise specified, the provisions of this act shall become
operative on the same date that the act takes effect pursuant to the
California Constitution.