BILL NUMBER: AB 1087	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Ma

                        FEBRUARY 27, 2009

   An act to amend Section 401.3 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1087, as introduced, Ma. Property taxation: assessment.
   Existing law requires the assessor to assess all property subject
to general property taxation on the lien date, as provided.
   This bill would make a technical, nonsubstantive change to that
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 401.3 of the Revenue and Taxation Code is
amended to read:
   401.3.  The assessor shall assess all property subject to general
property taxation on the lien date as provided  in 
 by  Articles XIII and XIII A of the Constitution and any
legislative authorization thereunder.