BILL NUMBER: AB 2643 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Members Gordon and Ma
FEBRUARY 24, 2012
An act to amend Section 401.3 of the Revenue and Taxation Code,
relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 2643, as introduced, Gordon. Property taxation: assessment:
lien date.
Existing property tax 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 Articles XIII and
XIII A of the California Constitution and any legislative
authorization thereunder.