Bill Text: CA AB2102 | 2011-2012 | Regular Session | Amended

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Bill Title: Revenue bond financing of prison construction: Phase III.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-05-25 - In committee: Set, second hearing. Held under submission. [AB2102 Detail]

Download: California-2011-AB2102-Amended.html

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BILL NUMBER: AB 2102	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 29, 2012

INTRODUCED BY   Assembly Member Hill

                        FEBRUARY 23, 2012

   An act to  amend Section 6563 of the Revenue and Taxation
Code, relating to taxation.   add Section 15819.405 to,
and to add Chapter 3.2.3 (commencing with Section 15819.42) to Part
10b of Division 3 of Title 2 of, the Government Code, relating to
county jail construction, and making an appropriatio   n
therefor   . 



	LEGISLATIVE COUNSEL'S DIGEST


   AB 2102, as amended, Hill.  State Board of Equalization:
determination.   Revenue bond financing of prison
construction: Phase III.  
   Existing law authorizes the Department of Corrections and
Rehabilitation, participating counties, and the State Public Works
Board (SPWB) to acquire, design, and construct local jail facilities
approved by the Board of State and Community Corrections. Existing
law authorizes the SPWB to issue revenue bonds, notes, or bond
anticipation notes in specified amounts to finance the acquisition,
design, or construction, and a reasonable construction reserve, of
approved local jail facilities, as specified.  
   This bill would require funds dispersed to counties pursuant to
Phase I of the program to be returned to the department by August 1,
2013, if the funds have not been encumbered and if specified
conditions, including identification and purchase of the jail site,
have not been met by June 1, 2013. The bill would appropriate the
funds returned to the department to be used to fund county facilities
and would give priority for those awards to counties that have met
the specified criteria.  
   The State Board of Equalization, if not satisfied with a return or
the amount of tax, may compute and determine the amount required to
be paid, as specified. A person against whom a determination is made
may petition for a redetermination. The board may decrease or
increase the amount of the determination, as provided. 

   This bill would make technical, nonsubstantive changes to this
provision. 
   Vote:  majority   2/3  . Appropriation:
 no   yes  . Fiscal committee:  no
  yes  . State-mandated local program: no.


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

   SECTION 1.    Section 15819.405 is added to the 
 Government Code  , to read:  
   15819.405.  A county that has been awarded funds pursuant to this
chapter shall return those funds by August 1, 2013, if the funds have
not been encumbered and the following conditions are not met by June
1, 2013:
   (a) The county has established a jail planning unit and a project
development team.
   (b) The county has completed a jail needs assessment.
   (c) A functional plan has been completed for the proposed jail.
   (d) The jail site has been identified and purchased.
   (e) An environmental impact report has been completed.
   (f) The county board of supervisors has approved the jail
functional plans and the scope of the jail. 
   SEC. 2.    Chapter 3.2.3 (commencing with Section
15819.42) is added to Part 10b of Division 3 of Title 2 of the 
 Government Code   , to read:  
      CHAPTER 3.2.3.  REVENUE BOND FINANCING OF PRISON
CONSTRUCTION--PHASE III


   15819.42.  (a) Moneys returned to the Department of Corrections
and Rehabilitation pursuant to Section 15819.405 are hereby
appropriated to the Department of Corrections and Rehabilitation to
be used to fund county facilities pursuant to this chapter. Funds
shall be awarded pursuant to the criteria established in Chapter
3.2.1 (commencing with Section 15819.40).
   (b) A county that has met the criteria in Section 15819.405 and
that was awarded funding under Chapter 3.2.1 (commencing with Section
15819.40) shall be given priority for funding under this chapter.
 
  SECTION 1.    Section 6563 of the Revenue and
Taxation Code is amended to read:
   6563.  (a) The board may decrease or increase the amount of the
determination before it becomes final, but the amount may be
increased only if a claim for the increase is asserted by the board
at or before the hearing. Unless the penalty imposed by Section 6485
or Section 6514 applies to the amount of the determination as
originally made or as increased, the claim for increase must be
asserted during either of the following applicable periods:
   (1) In the case of a taxpayer whose reported gross receipts and
total sales price of property sold or purchased by him or her is less
than ten million dollars ($10,000,000) in each calendar quarter of
the period or periods to which the determination applies, within
three years after the first deficiency determination or within three
years after the time tax records requested by the board were made
available, whichever is later.
   (2) In the case of any other taxpayer, within eight years after
the first deficiency determination or within eight years after the
time tax records requested by the board were made available,
whichever is later.
   (b) If the taxpayer and the board mutually agree, the time limits
specified in subdivision (a) may be waived.
   (c) The board shall specify the information on which it bases its
increase.