BILL NUMBER: AB 762	CHAPTERED  09/15/99

	CHAPTER   387
	FILED WITH SECRETARY OF STATE   SEPTEMBER 15, 1999
	APPROVED BY GOVERNOR   SEPTEMBER 15, 1999
	PASSED THE ASSEMBLY   AUGUST 26, 1999
	PASSED THE SENATE   AUGUST 23, 1999
	AMENDED IN SENATE   JULY 14, 1999

INTRODUCED BY   Assembly Member Briggs

                        FEBRUARY 24, 1999

   An act to amend Sections 194.2, 194.4, 194.5, and 195.1 of, and to
repeal Section 194.6 of, the Revenue and Taxation Code, relating to
disaster relief, making an appropriation therefor, and declaring the
urgency thereof, to take effect immediately.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 762, Briggs.  Property tax deferral:  temporary reimbursement.
   Existing law authorizes a county board of supervisors to provide
by ordinance for the reassessment of property that is damaged or
destroyed, without fault on the part of the assessee, by a major
misfortune or calamity, upon the application of the assessee or upon
the action of the county assessor with the board's approval.  In a
county that has adopted a reassessment ordinance and has been
proclaimed by the Governor to be in a state of emergency, existing
law authorizes an owner of substantially damaged property, reassessed
pursuant to the county's ordinance, to apply to the county assessor
for the deferral of (a) the next property tax installment due on the
regular tax roll after the relevant disaster, and (b) unpaid,
nondelinquent current year taxes on the supplemental property tax
roll.  Existing law provides, in accordance with specified
procedures, for the state's reimbursement of a county for amounts of
tax deferred with respect to damaged properties under this authority,
and for a county's return to the state of reimbursed amounts after
that county's collection of the deferred taxes.  Existing law also
continuously appropriates, without regard to fiscal years, moneys in
the Special Fund for Economic Uncertainties for purposes of funding
these state reimbursements.  Existing law additionally authorizes a
county to adopt an ordinance providing for a second deferral of a
previously deferred regular property tax installment with respect to
a substantially damaged property, and for the first deferment of the
next following regular property tax installment with respect to the
same property.  Existing law prohibits the application of existing
reimbursement and return provisions to tax amounts that are deferred
by a county pursuant to this additional authority.
   This bill would, as provided, apply current state reimbursement
and county return provisions to amounts of property tax on the
regular property tax roll with respect to damaged property that is
the subject of additional assessor deferrals pursuant to ordinance.
By requiring moneys continuously appropriated from the Special Fund
for Economic Uncertainties to be allocated for the new purpose of
reimbursing counties for these additional tax deferrals, this bill
would make an appropriation.  This bill would also make
nonsubstantive, clarifying changes.
  This bill would declare that it is to take effect immediately as an
urgency statute.
   Appropriation:  yes.


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


  SECTION 1.  Section 194.2 of the Revenue and Taxation Code is
amended to read:
   194.2.  On or before January 15 or May 15, whichever date is
sooner, the tax collector of an eligible county shall certify to the
Director of Finance the total amount of the most recent installment
of property taxes for all eligible property on both the regular
secured roll that were deferred pursuant to Section 194.1 or pursuant
to an ordinance adopted by the eligible county pursuant to Section
195.1.
  SEC. 2.  Section 194.4 of the Revenue and Taxation Code is amended
to read:
   194.4.  After the tax collector of an eligible county has
certified an amount to the Director of Finance pursuant to Section
194.2 or Section 194.3, the director shall, within 30 days and after
verification, certify this amount to the Controller for allocation to
the county.  Upon receipt of certification by the Director of
Finance, the Controller shall make the appropriate allocation to the
county within 10 working days thereafter.
  SEC. 3.  Section 194.5 of the Revenue and Taxation Code is amended
to read:
   194.5.  On or before the December 31 or April 30 next following an
eligible county's receipt of an allocation pursuant to Section
194.4, whichever date is sooner, the eligible county shall compute
and remit to the Controller for deposit in the General Fund an amount
equal to the amount of that allocation.
  SEC. 4.  Section 194.6 of the Revenue and Taxation Code is
repealed.
  SEC. 5.  Section 195.1 of the Revenue and Taxation Code is amended
to read:
   195.1.  Any eligible county may adopt an ordinance providing for
the temporary postponement of the second consecutive installment of
taxes on property on the regular secured roll until the next property
tax installment payment date, and, notwithstanding any other
provision of this chapter, also for the further postponement of the
preceding installment of taxes on property on the regular secured
roll which was deferred pursuant to Section 194.1, until that date.
The state shall provide no reimbursement payments to local
jurisdictions for the postponement of property taxes pursuant to this
section, unless the Governor specifies otherwise in the proclamation
of the emergency with respect to which the postponement was
implemented.
  SEC. 6.  This act is an urgency statute necessary for the immediate
preservation of the public peace, health, or safety within the
meaning of Article IV of the Constitution and shall go into immediate
effect.  The facts constituting the necessity are:
   In order to provide as soon as possible that measure of fiscal
relief that will help to alleviate the fiscal impact upon local
governments of recent natural disasters, it is necessary that this
act take effect immediately.