BILL ANALYSIS �
AB 1053
Page 1
CONCURRENCE IN SENATE AMENDMENTS
AB 1053 (Cooley)
As Amended May 1, 2014
2/3 vote. Urgency
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|ASSEMBLY: | |(May 16, 2013) |SENATE: |37-0 |(May 5, 2014) |
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(vote not relevant)
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|COMMITTEE VOTE: |8-0 |(May 15, 2014) |RECOMMENDATION: |concur |
|(L. Gov.) | | | | |
| | | | | |
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Original Committee Reference: INS.
SUMMARY : Allows the Sacramento Metropolitan Fire District
(District) to return money improperly collected from some district
taxpayers from 2005 through 2012.
The Senate amendments delete the Assembly version of this bill, and
instead:
1)Allow the District to return to a payor any money the District
improperly collected from the payor due to a clerical error in
the District's administration of the Special Fire Tax for the
Rancho Murieta and Sloughhouse area levied from 2005 to 2012,
inclusive.
2)Provide that the bill shall remain in effect only until January
1, 2015, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2015, deletes or
extends that date.
3)Make a number of findings and declarations related to the
improperly collected money from the public due to a clerical
error.
4)Find and declare that a special law is necessary and that a
general law cannot be made applicable because of the unique and
limited need of the District to return money it improperly and
unintentionally collected in the form of a special tax.
AB 1053
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5)Contain an urgency clause.
FISCAL EFFECT : None
COMMENTS :
1)Background and existing law. Proposition 218 (1996) established
that a tax levied by a special-purpose district is a special tax
requiring two-thirds voter approval. State law allows a
district's legislative body to levy a special tax with two-thirds
voter approval [AB 2345 (Chappie), Chapter 672, Statutes of
1980].
The District is a special district organized pursuant to the Fire
Protection District Law of 1987 (SB 515 (Bergeson), Chapter 1013,
Statutes of 1987). The District serves a population of over
640,000 in a 417 square mile service area within Sacramento
County, including the cities of Citrus Heights and Rancho Cordova
and several unincorporated communities. The District was formed
when the Sacramento County Fire Protection District and the
American River Fire Protection District merged on December 1,
2000.
More than two-thirds of the voters in the Sloughhouse and Rancho
Murieta areas within the American River Fire Protection District
approved Measure Q on the November 7, 2000, general election
ballot. That ballot measure authorized the District to raise
revenues for fire suppression and emergency ambulance services by
levying an annual parcel tax at a rate not to exceed $100 per
parcel. Last year, the District discovered that it was levying
the tax on approximately 3,800 parcels of property that should
not have been subject to the tax. The District erroneously began
collecting taxes from these parcels in the 2005-06 fiscal year.
State law allows a local government to refund money from parcel
taxes that appear on the property tax bill if those taxes were
erroneously collected, but generally prohibits a local government
from refunding erroneously collected parcel taxes in response to
a claim that is filed more than four years after the date of the
payment that is to be refunded.
2)Purpose of this bill. This bill allows the District,
notwithstanding any other law, to return to a payor any money the
District improperly collected from the payor due to a clerical
error in the District's administration of the Special Fire Tax
AB 1053
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for the Rancho Murieta and Sloughhouse area, levied from 2005 to
2012, inclusive. This bill specifies that its provisions remain
in effect only until January 1, 2015, and as of that date are
repealed, unless a later enacted statute, that is enacted before
January 1, 2015, deletes or extends that date. This bill
contains legislative findings and declarations that specify the
ways in which the bill serves a public purpose. This bill is
sponsored by the District.
3)Author's statement. According to the author, "In 2013 the
District discovered that due to a clerical error, the owners of
approximately 3,800 pieces of property located outside the
boundary of a local taxation area had been inappropriately
charged for fire protection services since 2005, as if they were
part of the tax area. Upon making this discovery, the District
implemented a special claims procedure through which affected
property owners could apply refunds. However, consistent with
current law, the District has not yet been able to accept or
approve any claims for tax refunds where the taxes had been paid
more than four years before the date the claim was presented."
4)Arguments in support. Supporters argue that this bill allows the
District to efficiently and quickly return money to property
owners.
5)Arguments in opposition. None on file.
6)Urgency clause. This bill contains an urgency clause allowing
the provisions of the bill to take effect immediately upon
enactment, and requires a two-thirds vote on the Assembly Floor.
Analysis Prepared by : Debbie Michel / L. GOV. / (916) 319-3958
FN: 0003506