BILL NUMBER: AB 1991	CHAPTERED  07/10/00

	CHAPTER   116
	FILED WITH SECRETARY OF STATE   JULY 10, 2000
	APPROVED BY GOVERNOR   JULY 7, 2000
	PASSED THE SENATE   JUNE 29, 2000
	PASSED THE ASSEMBLY   APRIL 24, 2000
	AMENDED IN ASSEMBLY   APRIL 11, 2000

INTRODUCED BY   Assembly Member Cox

                        FEBRUARY 18, 2000

   An act to amend Section 760 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1991, Cox.  State assessed property:  delinquencies:  unsecured
roll.
   Existing property tax law governing assessments of property by the
State Board of Equalization authorizes the board, if an amount
assessed by the board on the secured property tax roll with regard to
fixtures and personal property becomes delinquent, to collect that
amount using those procedures for the collection of amounts on the
unsecured property tax roll.
   This bill would expand this collection procedure authority to
apply to any amount assessed by the board on the secured property tax
roll that becomes delinquent, and would require the tax collector to
send a notice of delinquency stating intent to enforce collection.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 760 of the Revenue and Taxation Code is amended
to read:
   760.  (a) If any amount assessed by the board becomes delinquent
on the secured roll, the tax collector may utilize those procedures
for the collection of taxes on the unsecured roll to collect the
amount assessed by the board.
   (b) Not less than 60 days prior to initiating procedures
applicable to the collection of delinquent taxes on the unsecured
roll pursuant to this section, the tax collector shall send a notice
of delinquency stating intent to enforce collection.
   (c) The notice required by subdivision (b) shall set forth the
following information:
   (1) The name of the assessee.
   (2) The description of the property assessed.
   (3) The assessed value of the property.
   (4) The fact that collection will be enforced on the unsecured
roll in the amount of the tax, penalty, interest and actual costs of
collection.