Bill Text: CA AB585 | 2011-2012 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Workers' compensation: cancer presumption.

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Passed) 2011-10-07 - Chaptered by Secretary of State - Chapter 550, Statutes of 2011. [AB585 Detail]

Download: California-2011-AB585-Amended.html

---

BILL NUMBER: AB 585	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 31, 2011

INTRODUCED BY   Assembly Member Fong

                        FEBRUARY 16, 2011

   An act to amend Section  4832.1   5841 
of the Revenue and Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 585, as amended, Fong.  Property taxes: corrections.
  Property taxation: manufactured homes: Department of
Housing and Community Development: information to assessor. 

   The existing Manufactured Home Property Tax Law provides for the
taxation of manufactured homes, as defined, as personal property
pursuant to requirements, definitions, and procedures similar to
those applicable to the taxation of property generally. Existing law
requires the Department of Housing and Community Development to
furnish to the county assessor of the county in which a manufactured
home is sited a listing of all new registrations and titles to
manufactured homes sited, or to be sited, in that county, as
provided.  
   The bill would additionally require the Department of Housing and
Community Development to furnish to the county assessor with a
complete list of all manufactured homes on record sited within the
county, as provided. This bill would require all information
furnished to the county assessor to be in a standard text or comma
delimited format that can be imported into internal applications.
 
   Existing property tax law allows the correction of certain errors
resulting in incorrect entries on the property tax roll, as provided.
Existing law authorizes the auditor to cancel an amount of any tax
or special assessment that is understated on the roll by $5 or less
due to a clerical error of the auditor, as provided. 

   This bill would make a technical, nonsubstantive change to this
latter 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 5841 of the   Revenue
and Taxation Code   is amended to read: 
   5841.   (a)    The Department of Housing and
Community Development shall furnish to the county assessor of the
county in which a manufactured home is sited,  on 
 both of the following: 
    (1)     On  or before the last day of
each calendar month, a listing of all new registrations and titles to
manufactured homes sited, or to be sited, in that county. 
   (2) On each lien date, a complete list of all manufactured homes
sited within that county, including those manufactured homes not
subject to property tax that pay an in lieu fee to the Department of
Housing and Community Development.  
   (b) The information required to be furnished to the county
assessor pursuant to subdivision (a) shall be in a standard text or
comma delimited format that can be imported into internal
applications.  
  SECTION 1.    Section 4832.1 of the Revenue and
Taxation Code is amended to read:
   4832.1.  If the amount of any tax or special assessment is
understated on the roll by five dollars ($5) or less due to clerical
error of the auditor, the amount by which such tax or special
assessment is understated may be canceled by the auditor. After
cancellation by the auditor, the amount appearing on the roll in each
instance shall be deemed the correct amount of that tax or special
assessment for all purposes and upon payment of that amount the tax
collector shall show the tax or special assessment as paid in full.
The auditor does not need to note the cancellation on the roll.
Whenever a portion of the rate of any tax or special assessment is
canceled in the manner provided by this section, written consent of
any city attorney shall not be required.