Bill Text: CA AB824 | 2009-2010 | Regular Session | Chaptered
Bill Title: Property taxation: assessment procedures.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2009-10-11 - Chaptered by Secretary of State - Chapter 477, Statutes of 2009. [AB824 Detail]
Download: California-2009-AB824-Chaptered.html
BILL NUMBER: AB 824 CHAPTERED
BILL TEXT
CHAPTER 477
FILED WITH SECRETARY OF STATE OCTOBER 11, 2009
APPROVED BY GOVERNOR OCTOBER 11, 2009
PASSED THE SENATE AUGUST 27, 2009
PASSED THE ASSEMBLY MAY 26, 2009
AMENDED IN ASSEMBLY APRIL 29, 2009
INTRODUCED BY Assembly Member Harkey
FEBRUARY 26, 2009
An act to amend Section 1622.6 of, and to repeal and add Sections
1612.5 and 1612.7 of, the Revenue and Taxation Code, relating to
taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 824, Harkey. Property taxation: assessment procedures.
Existing law requires, when an application for equalization is
filed by a member or alternate member of an assessment appeals board
on his or her own behalf or the behalf of specified family members,
that the assessment appeal be heard by a special alternate assessment
appeals board panel appointed by order of the presiding judge of the
superior court, as specified. Existing law requires a member or
alternate member of an assessment appeals board to notify the clerk
immediately upon filing such an application on his or her own behalf,
or upon his or her decision to represent a specified family member.
This bill would, instead, make those provisions applicable to
applications for equalization filed by a current member of an
assessment appeals board, or an alternate member, in the county in
which the board member or alternate member serves, a current
assessment hearing officer in the county in which the hearing officer
serves, a current employee of the county counsel who advises the
assessment appeals board or represents the assessor before the
assessment appeals board in the county in which the person is
employed, or an application in which one of those specified persons
represents his or her spouse, parent, or child. This bill would also
allow, in the discretion of the clerk of the board, an application
appeal to be heard by a special alternate board consisting of 3
special alternate assessment appeals board members who are qualified
and in good standing in another county. The bill would provide that
the special alternate appeals board may hear only the application for
equalization set forth in the transmittal document prepared by the
clerk of the board of the county in which the application is filed,
and would require that each appeals board member on the special
alternate board be in good standing in his or her county.
Existing law provides that no current employees of the office of
the clerk of the county board of equalization or assessment appeals
board may represent an applicant for compensation on any application
for equalization, as specified. Existing law requires an employee of
the clerk of the assessment appeals board to notify the clerk
immediately upon filing an application on his or her own behalf or
upon his or her decision to represent specified family members in an
assessment appeal.
This bill would prohibit a current member of an assessment appeals
board, or any alternate member, in the county in which the board
member or alternate member serves, a current assessment hearing
officer in the county in which the officer serves, a current employee
of the office of the clerk of the county board of equalization or
assessment appeals board in the county in which the person is
employed, a current employee of the county counsel who advises the
assessment appeals board or represents the assessor before the
assessment appeals board in the county in which the person is
employed, and a current employee of the assessor's office in the
county in which the person is employed, from representing an
applicant for compensation on any application for equalization, as
specified, and would require those persons to provide notification to
the clerk of the board immediately upon filing an application for
equalization on his or her own behalf, or upon his or her decision to
represent specified family members in an assessment appeal.
By increasing the duties of local government 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 1612.5 of the Revenue and Taxation Code is
repealed.
SEC. 2. Section 1612.5 is added to the Revenue and Taxation Code,
to read:
1612.5. The following persons may not represent an applicant for
compensation on any application for equalization filed pursuant to
Section 1603:
(a) A current member of an assessment appeals board, or any
alternate member, in the county in which the board member or
alternate member serves.
(b) A current assessment hearing officer in the county in which
the hearing officer serves.
(c) A current employee of the office of the clerk of the county
board of equalization or assessment appeals board in the county in
which the person is employed.
(d) A current employee of the county counsel who advises the
assessment appeals board or represents the assessor before the
assessment appeals board in the county in which the person is
employed.
(e) A current employee of the assessor's office in the county in
which the person is employed in accordance with Section 1365.
SEC. 3. Section 1612.7 of the Revenue and Taxation Code is
repealed.
SEC. 4. Section 1612.7 is added to the Revenue and Taxation Code,
to read:
1612.7. (a) The following persons shall notify the clerk of the
board immediately upon filing an application for equalization
pursuant to Section 1603 on his or her own behalf, or upon his or her
decision to represent his or her spouse, parent, or child in an
assessment appeal:
(1) A current member of an assessment appeals board, or any
alternate member, in the county in which the board member or
alternate member serves.
(2) A current assessment hearing officer in the county in which
the hearing officer serves.
(3) A current employee of the office of the clerk of the county
board of equalization or assessment appeals board in the county in
which the person is employed.
(4) A current employee of the county counsel who advises the
assessment appeals board or represents the assessor before the
assessment appeals board in the county in which the person is
employed.
(b) An application for equalization filed pursuant to Section 1603
by a person specified in subdivision (a) or an application in which
a person specified in subdivision (a) represents his or her spouse,
parent, or child, shall be heard in accordance with Section 1622.6.
SEC. 5. Section 1622.6 of the Revenue and Taxation Code is amended
to read:
1622.6. (a) (1) An application for equalization filed pursuant to
Section 1603 by a person described in Section 1612.7, or an
application in which a person described in Section 1612.7 represents
his or her spouse, parent, or child, shall be heard before an
assessment appeals board panel consisting of three special alternate
assessment appeals board members appointed by order of the presiding
judge of the superior court in the county in which the application is
filed.
(2) A special alternate assessment appeals board member may hear
only the application for equalization set forth in the superior court
order appointing the member.
(3) A person shall be eligible for appointment as a special
alternate assessment appeals board member if he or she meets the
criteria and files the documentation described in subdivisions (a)
and (b) of Section 1624, subject to the prohibitions described in
Sections 1624.1 and 1624.2.
(b) (1) Notwithstanding subdivision (a), at the discretion of the
clerk of the board, the applications may be heard before a special
alternate board formed pursuant to this subdivision consisting of
three special alternate assessment appeals board members who are
qualified and in good standing in another county in California.
(2) The special alternate board may hear only the application for
equalization set forth in the transmittal document prepared by the
clerk of the board of the county in which the application is filed.
(3) Each appeals board member on the special alternate board shall
be in good standing in his or her county. A board member is in good
standing if he or she is actively serving as an assessment appeals
board member in his or her county.
SEC. 6. 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.
