Bill Text: CA AB824 | 2009-2010 | Regular Session | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Amended.html
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-Amended.html
BILL NUMBER: AB 824 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 29, 2009
INTRODUCED BY Assembly Member Harkey
FEBRUARY 26, 2009
An act to amend Section 1622.6 of, and to add Sections
1612.9 and 1612.10 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, as amended, 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 extend , instead,
make those provisions applicable to
applications for equalization filed by any current employee
of the county counsel who either advises the assessment appeals board
or represents the assessor before the assessment appeals board
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 an
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 extend those provisions, instead, make
those provisions applicable to prohibit a
current member of an assessment appeals board, or any alternate
member, in the county in which the board member or a
lternate 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 to a current employee of
the assessor's office in the county in which the person is employed,
as specified 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.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 1612.9 is added to the
Revenue and Taxation Code, to read:
1612.9. No current employee of the county counsel who advises the
assessment appeals board or represents the assessor before the
assessment appeals board may represent an applicant for compensation
on any application for equalization filed pursuant to Section 1603.
SEC. 2. Section 1612.10 is added to the Revenue
and Taxation Code, to read:
1612.10. Any current employee of the county counsel who either
advises the assessment appeals board or represents the assessor
before the assessment appeals board shall notify the clerk
immediately upon filing an application 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. The application shall be heard in
accordance with the provisions of Section 1622.6.
SECTION 1. Section 1612.5 of the Revenue
and Taxation Code is repealed.
1612.5. No current employee 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 filed pursuant to Section 1603.
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.
1612.7. An employee of the clerk of the assessment appeals board
shall notify the clerk immediately upon filing an application 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. The application
shall be heard in accordance with the provisions of Section 1622.6.
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. 3. 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 member or
alternate member of an assessment appeals board, or an application in
which that member represents 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, these applications
may be heard before an alternate 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.
(c) A member or alternate member of an assessment appeals board
shall notify the clerk immediately upon filing an application 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 matter. A
special alternate assessment appeals board member may hear only the
application or applications for equalization set forth in the
superior court order appointing the member pursuant to subdivision
(a) or in the transmittal document prepared by the clerk of the board
of the county in which the application is filed pursuant to
subdivision (b).
(d) Any person shall be eligible for appointment as a special
alternate assessment appeals board member who meets the
qualifications set forth in Section 1624. Sections 1624.1 and 1624.2
shall be applicable to the appointment of a special assessment
appeals board member.
SEC. 4. 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.
