Bill Text: CA AB2291 | 2015-2016 | Regular Session | Chaptered

California Assembly Bill 2291 (Prior Session Legislation)

Bill Title: Property taxes: delinquent taxes: partial payment: fee.

Sponsorship: Partisan Bill (Republican 1)

Status: (Passed) 2016-09-09 - Chaptered by Secretary of State - Chapter 266, Statutes of 2016. [AB2291 Detail]

Download: California-2015-AB2291-Chaptered.html

BILL NUMBER: AB 2291	CHAPTERED
	BILL TEXT

	CHAPTER  266
	FILED WITH SECRETARY OF STATE  SEPTEMBER 9, 2016
	APPROVED BY GOVERNOR  SEPTEMBER 9, 2016
	PASSED THE SENATE  AUGUST 1, 2016
	PASSED THE ASSEMBLY  AUGUST 4, 2016
	AMENDED IN SENATE  JUNE 8, 2016
	AMENDED IN SENATE  MAY 27, 2016
	AMENDED IN ASSEMBLY  APRIL 7, 2016

INTRODUCED BY   Assembly Member Achadjian

                        FEBRUARY 18, 2016

   An act to amend Section 4143 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2291, Achadjian. Property taxes: delinquent taxes: partial
payment: fee.
   Under existing law, the board of supervisors of a county is
required to comply with specified requirements prior to either
approving an increase in an existing county fee or charge or
initially imposing a new fee or charge.
   Under existing property tax law, a tax collector is authorized,
with the approval of the board of supervisors, to accept partial
payments of delinquent taxes on tax-defaulted property.
   This bill would, upon authorization by ordinance by the board of
supervisors, authorize the county tax collector to charge a fee to
recover the reasonable costs of instituting and maintaining a partial
payment arrangement and would require the fee to be subject to those
existing requirements applicable to increasing or initially imposing
a new fee or charge. This bill would also require the ordinance
authorizing the tax collector to charge a fee to require the fee to
be paid prior to the application of any partial payments to
penalties, interest, costs, and taxes due.


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

  SECTION 1.  Section 4143 of the Revenue and Taxation Code is
amended to read:
   4143.  (a) Notwithstanding any other provision of law, in the case
of a deficiency in the payment of taxes due and payable pursuant to
this part, the tax collector, with the approval of the board of
supervisors, may accept partial payments from the taxpayer. The
partial payments shall be applied first to all penalties, interest,
and costs, and the balance, if any, shall be applied to the taxes
due. The difference between the amount paid by the taxpayer and the
amount due shall be treated as a delinquent tax in the same manner as
any other defaulted tax.
   (b) Partial payments made pursuant to this section shall not be
deemed a redemption, a partial redemption, or an installment payment
under this part and they shall not alter either the date upon which
the property became tax defaulted or the date the property becomes
subject to a power of sale.
   (c) These partial payments shall not be construed as altering the
amount of defaulted taxes for purposes of publications.
   (d) An election may be made by the taxpayer to pay the delinquent
taxes in installments under Chapter 3 (commencing with Section 4186)
and, if so, the installment payment shall be based upon the balance
of the redemption amount determined pursuant to this section.
   (e) When the taxpayer requests a partial payment, or when the tax
collector receives such a payment, the tax collector shall inform the
taxpayer of the provisions of subdivision (b) by return mail.
   (f) (1) Upon authorization by ordinance by the board of
supervisors, the tax collector may charge a fee to recover the
reasonable costs of instituting and maintaining a partial payment
arrangement under the provisions of this chapter. The fee is a charge
described in paragraph (2) of subdivision (e) of Section 1 of
Article XIII C of the California Constitution and shall be subject to
the requirements of Chapter 12.5 (commencing with Section 54985) of
Part 1 of Division 2 of Title 5 of the Government Code.
   (2) The maximum fees that the tax collector may charge under the
authorization of this section shall be established in the initial
authorizing ordinance and limited to cost recovery only, pursuant to
Section 54985 of the Government Code. Those fees, and any subsequent
changes to those fees, shall be implemented consistent with Section
54985 of the Government Code, and after at least one public meeting,
at which oral and written presentations may be made, as part of a
regularly scheduled meeting held by the Board of Supervisors pursuant
to Section 54986 of the Government Code.
   (3) The ordinance authorizing the tax collector to charge a fee
described in paragraph (1) shall require the fee to be paid prior to
the application of any partial payments to penalties, interest,
costs, and taxes due as specified in subdivision (a).