Bill Text: CA AB2415 | 2013-2014 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Property tax agents.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Vetoed) 2014-09-29 - Vetoed by Governor. [AB2415 Detail]

Download: California-2013-AB2415-Amended.html

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BILL NUMBER: AB 2415	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 3, 2014

INTRODUCED BY   Assembly Member Ting
    (   Principal coauthor:   Assembly Member
  Cooley  ) 
    (   Coauthor:   Assembly Member  
Bocanegra   ) 

                        FEBRUARY 21, 2014

    An act to add Chapter 5.10 (commencing with Section
25499) to Division 15 of the Public Resources Code, relating to
energy.   An act to add Chapter 14.5 (commencing with
Section 22260) to Division 8 of the Business and Professions Code,
relating to property tax agents. 



	LEGISLATIVE COUNSEL'S DIGEST


   AB 2415, as amended, Ting.  Energy: electric vehicle
charging station: matching grants.   Property tax
agents.  
   Existing law requires every assessor to assess all property
subject to general property taxation at its full value and to prepare
an assessment roll in which all property within the county that it
is the assessor's duty to assess is required to be listed. Existing
law requires a county board of equalization or an assessment appeals
board to equalize the assessment of property on the local roll for
the purpose of taxation. Existing law authorizes a taxpayer, with
respect to each assessment year, to file an application for a
reduction in an assessment, as provided, with the county board, which
is the county board of supervisors meeting as a county board of
equalization or an assessment appeals board.  
   This bill would, commencing September 1, 2015, prohibit a property
tax agent, defined as any individual who is employed, under
contract, or otherwise receives compensation, from communicating
directly with any county official for the purpose of influencing
official action relating to the establishment of a taxable value for
any property subject to taxation, and from representing a taxpayer
before a county official, without first being registered and issued a
registration number by the Secretary of State. The bill would
require a Property Tax Agent to file with the Secretary of State an
application for registration that includes specified information and
a registration fee in the amount of $250. This bill would make the
registration subject to biennial renewal and require the payment of a
$250 renewal fee. This bill would prohibit a person from
registering, renewing his or her registration, or providing services
as a Property Tax Agent if that person has been convicted of a felony
or certain other criminal offenses or has had his or her
professional license, as specified, revoked. This bill would
authorize the Secretary of State to revoke a Property Tax Agent's
registration for any violation of these provisions subject to
specified procedures, and would require the Secretary of State to
send the Property Tax Agent a written notice of intent to revoke
prior to the revocation. This bill would also require the Secretary
of State to conduct a background check on each property tax agent in
accordance with regulations to be developed by the Secretary of
State.  
   This bill would require the Secretary of State to develop a list
of registered property tax agents, and a list of registered property
tax agents who have been fined or whose license has been revoked, and
to make those lists publicly available on its Internet Web site, as
specified. The bill would prohibit a Property Tax Agent from engaging
in specified activities, including, but not limited to, representing
that the Property Tax Agent can control the official action of any
county official and making a gift, as defined, to any county
official. The bill would authorize the Secretary of State to pursue
civil penalties not to exceed $1,500 for the failure to comply with,
or a violation of, these provisions subject to specified procedures,
and would require the Secretary of State to send the Property Tax
Agent a written notice of noncompliance or violation prior to the
imposition of these civil penalties.  
   This bill would preempt and supersede all local ordinances
regarding the registration of any individual who communicates
directly or indirectly with any county official for the purpose of
influencing official action regarding a property tax assessment.

   Existing law requires the State Energy Resources Conservation and
Development Commission to administer programs to provide financial
assistance to local governments undertaking energy conservation
projects.  
   This bill would require the commission to develop and administer
an electric vehicle charging station matching grant program to
provide financial assistance to cities, counties, and a city and
county for the installation of electric vehicle charging stations at
public on-street parking locations. 
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


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

   SECTION 1.    Chapter 14.5 (commencing with Section
22260) is added to Division 8 of the   Business and
Professions Code   , to read:  
      CHAPTER 14.5.  PROPERTY TAX AGENTS


   22260.  The following definitions apply for purposes of this
chapter:
   (a) "County official" means the county assessor, an assessment
appeals board member, an assessment hearing officer, and any other
county employee within those offices whose duties are not primarily
clerical or manual.
   (b) "Gift" shall be defined as set forth in the Political Reform
Act of 1974 (Title 9 (commencing with Section 81000) of the
Government Code) and the regulations adopted thereunder.
   (c) (1) "Influencing official action" means representing a
taxpayer as an agent in connection with any matter before any county
official by promoting, supporting, influencing, seeking modification
of, opposing, or seeking delay of any official action by any means.
   (2) The filing or submitting of required county forms for
compliance purposes and communication related to these filings shall
not be considered to be influencing official action.
   (d) "Official action" means establishing a taxable value for any
property subject to property taxation, including initial value,
declines in value, corrections to values and any other changes in the
taxable value set; completing an assessment roll showing the
assessed values of all property; applying all legal exemptions to
assessments; issuing refunds; and deciding all property assessment
disputes between taxpayers and a county official.
   (e) "Public official" and "public employee" mean any government
official or employee of any state or local government agency.
   (f) "Property Tax Agent" means any individual who is employed,
under contract, or otherwise receives compensation to communicate
directly, or through agents, employees, or subcontractors, with any
county official for the purpose of influencing official action. A
Property Tax Agent shall not include:
   (1) An elected or appointed public official or public employee
when acting in his or her official capacity.
   (2) A person representing any of the following:
   (A) Himself or herself.
   (B) An immediate family member.
   (C) An entity of which the person is a partner or owner of 10
percent or more of the value of the entity.
   (3) An in-house tax professional or in-house employee representing
his or her employer by influencing official action.
   22260.1.  (a) (1) Each Property Tax Agent, within 30 days of
becoming a Property Tax Agent, shall file with the Secretary of State
an application for a registration containing the following
information:
   (A) The Property Tax Agent's full name, business address, business
telephone number, and business email address, if applicable.
   (B) The name of the Property Tax Agent's employing tax agent firm,
if applicable.
   (C) A statement that the Property Tax Agent has read and
understands the duties and prohibitions contained in Section 22260.6.

   (2) A Property Tax Agent shall also pay the Secretary of State a
registration fee in the amount of two hundred fifty dollars ($250).
   (b) If the requirements of subdivision (a) are satisfied, the
Secretary of State shall issue a Property Tax Agent registration
number to the Property Tax Agent within 5 business days.
   (c) Beginning September 1, 2015, a Property Tax Agent shall not
represent taxpayers before a county official without first being
registered and issued a registration number pursuant to this section.

   (d) A registration issued pursuant to this section shall expire
two years from its date of issuance unless and until that person
terminates the registration or the registration is revoked pursuant
to Section 22260.8. An expired registration may be renewed biennially
if the registrant pays an annual renewal registration fee in the
amount of two hundred fifty dollars ($250) to the Secretary of State.

   (e) A person may not register, renew his or her registration, or
provide services as a Property Tax Agent if that person:
   (1) Has been convicted of any felony under state or federal tax
laws.
   (2) Has been convicted of any other criminal offense involving
dishonesty, breach of trust, or moral turpitude.
   (3) Has had his or her professional license to practice as an
attorney, certified public accountant, public accountant, or actuary
revoked by any duly constituted authority of any state, territory, or
possession of the United States, including a commonwealth, or the
District of Columbia, any court of record, or any agency, body, or
board.
   (f) The Secretary of State shall conduct a background check on
each Property Tax Agent applicant in accordance with rules and
regulations developed by the Secretary of State.
   (g) Registration fees collected pursuant to this chapter shall be
deposited in the Secretary of State's Business Fees Fund established
in Section 12176 of the Government Code.
   22260.2.  A county supervisor or a member of a county assessment
appeals board shall not act as a Property Tax Agent in the county in
which they currently serve as a county supervisor or as a member of a
county assessment appeals board.
   22260.3.  (a) Within 30 days of any change in any of the
registration information submitted pursuant to Section 22260.1, a
Property Tax Agent shall file updated registration information with
the Secretary of State.
   (b) When a Property Tax Agent ceases all activities related to
influencing official action, this fact shall be reported to the
Secretary of State.
   (c) It shall be a violation of this chapter for any person to act
as a Property Tax Agent if that person is not registered as a
Property Tax Agent pursuant to Section 22260.1 or if that person was
previously registered as a Property Tax Agent pursuant to Section
22260.1 but that person is no longer registered as a Property Tax
Agent.
   22260.4.  This chapter shall not be construed to prohibit a county
from, by ordinance, enacting Property Tax Agent reporting
requirements for campaign contributions to elected officials in that
county.
   22260.5.  (a) The secretary shall develop a list of registered
Property Tax Agents and make that list available to the public on its
Internet Web site.
   (b) The secretary shall develop a list of registered Property Tax
Agents, who after exhausting their administrative remedies, have been
fined or whose license has been revoked, and post the names and
business addresses of those Property Tax Agents on the secretary's
Internet Web site.
   22260.6.  A property tax agent shall not engage in any of the
following activities:
   (a) Use, or participate in the use of, any public communication or
private solicitation containing false, misleading, fraudulent, or
deceptive representations, or intimate that the Property Tax Agent is
able to improperly obtain special consideration or action from the
county of any county official.
   (b) Act as or attempt to act as, or claim to be the Property Tax
Agent of a taxpayer, or represent a taxpayer before a county or any
county official, without the authorization of that taxpayer.
   (c) Violate Section 17533.6 or 17537.9 of the California Business
and Professions Code.
   (d) Knowingly aid and abet another person to practice as a
Property Tax Agent before the county or a county official during a
period when the other person has been deregistered as a Property Tax
Agent or otherwise is ineligible to lawfully act as a Property Tax
Agent.
   (e) Directly or indirectly attempt to influence, or offer or agree
to attempt to influence, the official action of any county official
by the use of threats, false accusations, duress, or coercion, by the
offer of any special inducement or promise of an advantage or by
bestowing any gift, campaign contribution, favor, or thing of value.
   (f) Do anything with the purpose of placing any county official
under personal obligation to the Property Tax Agent or another.
   (g) Represent, either directly or indirectly, that the Property
Tax Agent can control the official action of any county official.
   (h) Make a gift or gifts of any monetary value to a county
official. A Property Tax Agent shall not act as an agent or
intermediary in the making of any gift or arrange for the making of
any gift from any other person.
   22260.7.  (a) If, after investigation, it is determined by the
Secretary of State that any Property Tax Agent fails to comply with,
or is in violation of, this chapter, the Secretary of State shall
send the Property Tax Agent a written notice of Property Tax Agent
noncompliance or violation.
   (b) Any person may file a complaint with the Secretary of State
that any Property Tax Agent has not complied with, or has violated
this, chapter.
   (c) The Secretary of State shall have the discretion to pursue
civil penalties for noncompliance with, or violation of, this
chapter. The Secretary of State shall be designated as the
enforcement officer for determination and imposition of the civil
penalties.
   (d) Notwithstanding subdivision (c), a civil penalty shall not be
imposed if the first noncompliance with, or violation of this,
chapter is cured within 30 days of the date on which the Secretary of
State sends written notice of the noncompliance with, or violation
of, this chapter to the Property Tax Agent.
   (e) Any noncompliance with, or violation of, this chapter is
punishable by a civil penalty not to exceed one thousand five hundred
dollars ($1,500).
   (f) The civil penalty may be imposed by the Secretary of State if
a hearing is not requested pursuant to Section 22260.9. If a hearing
is requested, the hearing officer shall make the determination.
   (g) Any civil penalties collected pursuant to this section shall
be transferred to the General Fund.
   22260.8.  (a) Notwithstanding any other provision of this chapter,
if, after investigation, it is determined by the Secretary of State
that any Property Tax Agent, subsequent to his or her registration,
is ineligible to renew his or her registration or is unable to
provide services as a Property Tax Agent due to any of the reasons
specified in subdivision (e) of Section 22260.1, the Secretary of
State shall send the Property Tax Agent a written notice of intent to
revoke that Property Tax Agent's registration within 30 days of the
issuance of the notice of intent to revoke.
   (b) Any person may file a complaint with the Secretary of State
that any Property Tax Agent has violated subdivision (e) of Section
22260.1.
   (c) The Secretary of State shall have the discretion to revoke any
Property Tax Agent's registration if a Property Tax Agent is
ineligible to renew his or her registration or is unable to provide
services as a Property Tax Agent due to any of the reasons specified
in subdivision (e) of Section 22260.1. The Secretary of State shall
be designated as the enforcement officer for determination of
revocation of a Property Tax Agent's registration.
   (d) The registration may be revoked by the Secretary of State if a
hearing is not requested pursuant to Section 22260.9. If a hearing
is requested, the hearing officer shall make the determination.
   22260.9.  (a) Prior to the imposition of a civil penalty pursuant
to Section 22260.7 or the revocation of a registration pursuant to
Section 22260.8, the person affected shall have a right to a hearing
on the matter. The request for a hearing shall be submitted in
writing within 15 days of the issuance of the notice of noncompliance
or violation or the notice of intent to revoke.
   (b) The hearing shall be conducted in accordance with Chapter 5
(commencing with Section 11500) of Part 1 of Division 3 of Title 2 of
the Government Code.
   22260.10.  Subject to the Administrative Procedure Act (Chapter
3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title
2 of the Government Code), the Secretary of State may develop rules
and regulations for the administration of this chapter.
   22260.11.  The provisions of this chapter shall preempt and
supersede all local ordinances regarding the registration of any
individual who communicates directly or indirectly with any county
official for the purpose of influencing official action regarding a
property tax assessment.  
  SECTION 1.    Chapter 5.10 (commencing with
Section 25499) is added to Division 15 of the Public Resources Code,
to read:
      CHAPTER 5.10.  ELECTRIC VEHICLE CHARGING STATIONS


   25499.  For the purposes of this chapter, "eligible entity" means
a city, county, or city and county.
   25499.1.  (a) The commission shall develop and administer an
electric vehicle charging station matching grant program to provide
matching grants to eligible entities for the installation of electric
vehicle charging stations at public on-street parking locations.
   (b) To be eligible for financial assistance, an eligible entity
shall demonstrate it has allocated funds or has identified private
sector funding to pay for the installation of the electric vehicle
charging station.