BILL ANALYSIS �
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|SENATE RULES COMMITTEE | AB 2131|
|Office of Senate Floor Analyses | |
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CONSENT
Bill No: AB 2131
Author: Olsen (R)
Amended: 6/26/12 in Senate
Vote: 21
SENATE GOVERNANCE & FINANCE COMMITTEE : 8-0, 7/3/12
AYES: Wolk, Dutton, DeSaulnier, Fuller, Hernandez, Kehoe,
La Malfa, Liu
NO VOTE RECORDED: Yee
ASSEMBLY FLOOR : Prior votes not relevant
SUBJECT : Local government: tax collectors: continuing
education
SOURCE : California Association of County Treasurers and
Tax
Collectors
DIGEST : This bill adds tax collection to the list of
subjects that can be credited toward county tax collectors
continuing education requirements.
ANALYSIS : The Legislature requires county treasurers,
county tax collectors, and county treasurer-tax collectors
to complete a continuing education program in treasury
management, public finance, or both (SB 866 (Craven),
Chapter 784, Statutes of 1995). As part of the 1999 Local
Agency Omnibus Act, the Legislature expanded the list of
subjects that can be credited towards the continuing
CONTINUED
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education requirement to include public administration,
governmental accounting, and directly related subjects (SB
275 (Senate Local Government Committee), Chapter 550,
Statutes of 1999). Elected treasurer-tax collectors,
during their four-year terms of office, must complete 48
hours of continuing education in the specified disciplines.
Appointed treasurer-tax collectors must complete 24 hours
of continuing education every two years.
This bill adds "tax collection" to the list of subjects
that can be credited toward county tax collectors'
continuing education requirements.
Comments
State law allows county treasurer-tax collectors to fulfill
their continuing education requirements with units in
treasury management, public finance, public administration,
governmental accounting, and directly related subjects. It
is not clear whether education related to tax collection is
a "directly related" subject that a treasurer-tax collector
can credit towards the continuing education obligation. By
adding tax collection to the other eligible disciplines
specified in statute, this bill makes state law's
continuing education requirement inclusive of all the
functions required of a county treasurer and tax collector.
FISCAL EFFECT : Appropriation: No Fiscal Com.: No
Local: No
SUPPORT : (Verified 7/6/12)
California Association of County Treasurers and Tax
Collectors (source)
AGB:d 7/6/12 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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