BILL NUMBER: AB 143	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JUNE 3, 2009

INTRODUCED BY   Assembly Member Jeffries

                        JANUARY 22, 2009

   An act to amend Section 2781 of the Revenue and Taxation Code,
relating to taxation, and declaring the urgency thereof, to take
effect immediately.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 143, as amended, Jeffries. Property taxation: replicated tax
payments: return.
   Existing property tax law requires a county to return a replicated
tax payment to the tendering party within 60 days following the
receipt of the replicated tax payment.
   This bill would authorize an owner of record to instruct a tax
collector, by written request, to refund a replicated payment on a
current assessment to the tendering party who is not an owner of
record, if that tendering party is known at the time the request is
made by the owner of record.
   By changing the manner in which tax collectors return replicated
tax payments, 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.  
   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 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.  
   This bill would provide that no reimbursement is required by this
act for a specified reason. 
   This bill would declare that it is to take effect immediately as
an urgency statute.
   Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.


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

  SECTION 1.  It is the intent of the Legislature, in enacting this
bill, to do all of the following:
   (a) Address issues of adverse possession as it relates to property
tax payments.
   (b) Address the problems and difficulties that arise when an
adverse party attempts to pay taxes for property that he or she is
not the owner of record.
   (c) Establish a clear and simplified system for the return of
replicated tax payments, by authorizing tax collectors to return a
replicated tax payment to the tendering party who is not the owner of
record.
  SEC. 2.  Section 2781 of the Revenue and Taxation Code is amended
to read:
   2781.  (a) If a taxpayer or agent for the taxpayer submits a
payment indicated for application to a specific tax or tax
installment and that tax or tax installment already has been paid,
the county shall return the replicated payment to the tendering party
within 60 days. However, when a replicated payment is made of any
tax or tax installment paid by a certificate of eligibility pursuant
to Section 2514, the amount of the replicated payment shall be paid
to the person shown on the certificate.
   (b) (1) An owner of record may instruct a tax collector, by
written request, to refund a replicated payment on a current
assessment to the tendering party who is not an owner of record, if
that tendering party is known at the time the request is made by the
owner of record.
   (2) The request shall be submitted by the owner of record and
shall satisfy both of the following requirements:
   (A) The request shall be certified by the owner of record as true,
correct, and complete to the best of his or her knowledge.
   (B) The request shall be accompanied by a certified copy of a
deed, judgment, or other instrument that legally verifies ownership
of the property.
   (3) The tax collector shall not be required to make a
determination as to the ownership of the property.
   (4) This subdivision does not apply to any payment on a current
assessment that is delinquent. 
  SEC. 3.    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. 
   SEC. 3.    No reimbursement is required by this act
pursuant to Section 6 of Article XIII B of the California
Constitution because the only costs that may be incurred by a local
agency or school district are the result of a program for which
legislative authority was requested by that local agency or school
district, within the meaning of Section 17556 of the Government Code
and Section 6 of Article XIII B of the California Constitution. 

  SEC. 4.  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 for counties to timely and properly provide a refund of
replicated tax payments to tendering parties, it is necessary that
this act take effect immediately.