Bill Text: CA SB624 | 2017-2018 | Regular Session | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Property taxation: liens: recordation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2017-07-31 - Chaptered by Secretary of State. Chapter 164, Statutes of 2017. [SB624 Detail]
Download: California-2017-SB624-Amended.html
Bill Title: Property taxation: liens: recordation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2017-07-31 - Chaptered by Secretary of State. Chapter 164, Statutes of 2017. [SB624 Detail]
Download: California-2017-SB624-Amended.html
Amended
IN
Senate
May 09, 2017 |
Amended
IN
Senate
March 28, 2017 |
CALIFORNIA LEGISLATURE—
2017–2018 REGULAR SESSION
Senate Bill | No. 624 |
Introduced by Senator Galgiani |
February 17, 2017 |
An act to add Section 2191.10 to the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SB 624, as amended, Galgiani.
Property taxation: liens: recordation.
Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder.
This bill would authorize the board of supervisors of a county to provide that a tax on real or personal property is not a lien against the property assessed or the assessee if the amount of the tax assessed against that property or assessee is less than
an amount set by that ordinance or resolution, up to $200, excluding any interest, penalties, or other fees.