Bill Text: CA AB962 | 2013-2014 | Regular Session | Amended

California Assembly Bill 962 (Prior Session Legislation)

Bill Title: State government: survey of local assessment procedures.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-02-03 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB962 Detail]

Download: California-2013-AB962-Amended.html

BILL NUMBER: AB 962	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 21, 2013

INTRODUCED BY   Assembly Member Harkey

                        FEBRUARY 22, 2013

   An act to amend Section  128   15642  of
the  Revenue and Taxation   Government 
Code, relating to  taxation   state government
 .



	LEGISLATIVE COUNSEL'S DIGEST


   AB 962, as amended, Harkey.  Property taxation: assessor:
definition.   State government: survey of local
assessment procedures.  
   Existing law requires the State Board of Equalization to conduct
surveys with respect to the procedures, practices, and general
performance of county assessors to determine the adequacy of the
procedures and practices employed by the county assessor in the
valuation of property for the purposes of taxation and in the
performance generally of the duties of the county assessor. Existing
law requires the survey report to show the volume of assessing work
to be done as measured by the various types of property to be
assessed and the number of individual assessments to be made, the
responsibilities devolving upon the county assessor, and the extent
to which assessment practices are consistent with or differ from
state law and regulations. Existing law also authorizes the report to
show the county assessor's requirements for maps, records, and other
equipment and supplies essential to the adequate performance of his
or her duties, the number and classification of personnel needed by
him or her for the adequate conduct of his or her office, and the
fiscal outlay required to secure for that office sufficient funds to
ensure the proper performance of its duties.  
   This bill would instead require the survey report to show the
extent to which assessment practices are consistent with or differ
from state law and regulations and the control procedures instituted
to ensure the integrity of the assessment process. The bill would
additionally authorize the report to show the volume of assessing
work to be done as measured by the various types or property to be
assessed and the number of individual assessments to be made, and the
responsibilities devolving upon the county assessor.  
   Existing property tax law defines assessor to mean the assessing
officer of a county.  
   This bill would make a technical, nonsubstantive change to this
provision. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program: no.


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

   SECTION 1.    Section 15642 of the  
Government Code   is amended to read: 
   15642.  The board shall send members of its staff to the several
counties and cities and counties of the state for the purpose of
conducting that research it deems essential for the completion of a
survey report pursuant to Section 15640  with respect to each
county and city and county  . The survey report shall show
 the volume of assessing work to be done as measured by the
various types of property to be assessed and the number of individual
assessments to be made, the responsibilities devolving upon the
county assessor, and  the extent to which assessment
practices are consistent with or differ from state law and
regulations  and the control procedures instituted to ensure the
integrity of the assessment process . The report may show the
 volume of assessing work to be done as measured by the various
types or property to be assessed and the number of individual
assessments to be made, the responsibilities devolving upon the
county assessor, the  county assessor's requirements for maps,
records, and other equipment and supplies essential to the adequate
performance of his or her duties, the number and classification of
personnel needed by him or her for the adequate conduct of his or her
office, and the fiscal outlay required to secure for that office
sufficient funds to ensure the proper performance of its duties.

  SECTION 1.    Section 128 of the Revenue and
Taxation Code is amended to read:
   128.  "Assessor" means the assessing officer of a county, by
whatever title he or she may be known.