BILL NUMBER: AB 824 INTRODUCED
BILL TEXT
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, the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 824, as introduced, 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 those provisions 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. This bill would also
allow, in the discretion of the clerk of the board, an application
appeal to be heard by an alternate board consisting of 3 special
alternate assessment appeals board members who are qualified and in
good standing in another 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.
This bill would extend those provisions to current employee of the
county counsel who advises the assessment appeals board or
represents the assessor before the assessment appeals board.
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.
SEC. 3. Section 1622.6 of the Revenue and Taxation Code is amended
to read:
1622.6. (a) 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 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.
(b) Notwithstanding subdivision (a), at the discretion of the
clerk of the board, these applications may be heard before an
alternate board consisting of three special alternate assessment
appeals board members who are qualified and in good standing in
another county in California.
A
(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) .
Any
(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.
Sections 1624.1 and 1624.2 shall be applicable to the appointment
of a special assessment appeals board member.
SEC. 4. 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.