Bill Text: CA AB2109 | 2013-2014 | Regular Session | Chaptered

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Bill Title: Controller: reports: parcel taxes.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Passed) 2014-09-29 - Chaptered by Secretary of State - Chapter 781, Statutes of 2014. [AB2109 Detail]

Download: California-2013-AB2109-Chaptered.html

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BILL NUMBER: AB 2109	CHAPTERED
	BILL TEXT

	CHAPTER  781
	FILED WITH SECRETARY OF STATE  SEPTEMBER 29, 2014
	APPROVED BY GOVERNOR  SEPTEMBER 29, 2014
	PASSED THE SENATE  AUGUST 25, 2014
	PASSED THE ASSEMBLY  AUGUST 26, 2014
	AMENDED IN SENATE  AUGUST 21, 2014
	AMENDED IN ASSEMBLY  MAY 6, 2014
	AMENDED IN ASSEMBLY  MARCH 24, 2014

INTRODUCED BY   Assembly Member Daly

                        FEBRUARY 20, 2014

   An act to add Section 12463.2 to the Government Code, relating to
parcel taxes.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2109, Daly. Controller: reports: parcel taxes.
   Existing law requires the Controller to compile and publish
reports of the financial transactions of each county, city, and
special district within this state, together with any other matter he
or she deems of public interest.
   This bill would additionally require the Controller to include
specified information in those local government financial transaction
reports relating to the imposition of locally assessed parcel taxes,
including, among other things, the type and rate of a parcel tax and
the number of parcels subject to or exempt from the parcel tax. The
bill would require the local governmental entities imposing a parcel
tax to provide information to the Controller as required by the
Controller to comply with these provisions. By imposing new duties on
local officials, this bill would impose a state-mandated local
program.
   The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
   This bill would provide that, if the Commission on State Mandates
determines that the bill contains costs mandated by the state,
reimbursement for those costs shall be made pursuant to these
statutory provisions.


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

  SECTION 1.  Section 12463.2 is added to the Government Code, to
read:
   12463.2.  (a) (1) The Controller shall include in reports compiled
and published pursuant to subdivision (b) of Section 12463
information relating to the imposition of each locally assessed
parcel tax, including, but not limited to, the following:
   (A) The type and rate of parcel tax imposed.
   (B) The number of parcels subject to the parcel tax.
   (C) The number of parcels exempt from the parcel tax.
   (D) The sunset date of the parcel tax, if any.
   (E) The amount of revenue received from the parcel tax.
   (F) The manner in which the revenue received from the parcel tax
is being used.
   (2) In implementing this subdivision, the Controller shall use
existing funds or resources.
   (b) Each county, city, and special district that assesses a parcel
tax shall provide information to the Controller as required by the
Controller to comply with subdivision (a).
   (c) For purposes of this section, "parcel tax" means a tax levied
by a local agency upon any parcel of property identified using the
assessor's parcel number system, or upon any person as an incident of
property ownership pursuant to Section 4 of Article XIII A of the
California Constitution, that is collected via the annual property
tax bill.
  SEC. 2.  If the Commission on State Mandates determines that this
act contains costs mandated by the state, reimbursement to local
agencies and school districts for those costs shall be made pursuant
to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of
the Government Code.