BILL NUMBER: AB 1957	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Gordon

                        FEBRUARY 23, 2012

   An act to amend Sections 2610 and 3702 of, and to add Section 3354
to, the Revenue and Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1957, as introduced, Gordon. Tax collector: publication of
notice.
   Existing law requires a tax collector to publish notice of due and
delinquency dates, penalties, and payment options, on or before the
day when taxes are payable to the tax collector. Existing law also
requires a tax collector to publish notice of an impending default,
power and intent of collector, an affidavit of collector, a
delinquent list, and an intended sale. Existing law requires the
notices to be published in a newspaper, as specified.
   This bill would allow the board of supervisors to pass a
resolution allowing the tax collector to post notices on the tax
collector's regularly maintained Internet Web site, provided that the
tax collector also publishes in a newspaper, as specified, a
shortened publication stating the tax collector's general Internet
Web site, the specific Internet address at which the notice may be
viewed, and the location of public access computer terminals that may
be used to view the notice.
   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 2610 of the Revenue and Taxation Code is
amended to read:
   2610.   (a)    The notice shall be published
once a week for two weeks in a newspaper, if there is one published
in the county, or, if none, by posting it in three public places in
each township. 
   (b) Upon resolution by the board of supervisors, the notice may
instead be posted to the tax collector's regularly maintained
Internet Web site. If posted on the Internet Web site, the tax
collector shall publish in a newspaper, as required by subdivision
(a), a shortened publication stating that the notice is available at
the tax collector's Internet Web site and provide both the general
Internet Web site address for the tax collector and the specific
Internet address at which the notice may be viewed. The shortened
publication shall also include information as to the location of
public access computer terminals upon which the notice may be viewed.

  SEC. 2.  Section 3354 is added to the Revenue and Taxation Code, to
read:
   3354.  Upon resolution by the board of supervisors, any notice
that is required by this chapter to be published by the tax collector
in any newspaper may instead be posted to the tax collector's
regularly maintained Internet Web site. If posted on the Internet Web
site, the tax collector shall publish in a newspaper, as required by
Section 6063 of the Government Code, a shortened publication stating
that the notice is available at the tax collector's Internet Web
site and provide both the general Internet Web site address for the
tax collector and the specific Internet address at which the notice
may be viewed. The shortened publication shall also include
information as to the location of public access computer terminals
upon which the notice may be viewed.
  SEC. 3.  Section 3702 of the Revenue and Taxation Code is amended
to read:
   3702.   (a)    The tax collector shall publish
the notice of intended sale once a week for three successive weeks in
a newspaper of general circulation published in the county seat and
in a newspaper of general circulation published in the judicial
district in which the property is situated. If the same newspaper of
general circulation is published in both the county seat and in such
district, or if the publication of the notice of sale is made in a
newspaper which is determined pursuant to Section 3381 as most likely
to afford adequate notice of the sale, a publication in such paper
shall satisfy the requirements for publication set forth in this
section. If there is no newspaper published in the county seat or in
the judicial district, then publication may be made by posting notice
in three public places in the county seat or in the judicial
district, as the case may be, where no such newspaper is published.
The publication shall be started not less than 21 days prior to the
date of the sale. 
   (b) Upon resolution by the board of supervisors, the notice may
instead be posted to the tax collector's regularly maintained
Internet Web site. If posted on the Internet Web site, the tax
collector shall publish in a newspaper, as required by subdivision
(a), a shortened publication stating that the notice is available at
the tax collector's Internet Web site and provide both the general
Internet Web site address for the tax collector and the specific
Internet address at which the notice may be viewed. The shortened
publication shall also include information as to the location of
public access computer terminals upon which the notice may be viewed.