California Assembly Bill AB404 Amended / Bill

 BILL NUMBER: AB 404AMENDED BILL TEXT AMENDED IN SENATE AUGUST 21, 2012 AMENDED IN SENATE AUGUST 9, 2012 AMENDED IN SENATE AUGUST 6, 2012 AMENDED IN SENATE JUNE 21, 2012 AMENDED IN SENATE MAY 9, 2012 AMENDED IN SENATE JUNE 21, 2011 AMENDED IN ASSEMBLY APRIL 25, 2011 AMENDED IN ASSEMBLY MARCH 8, 2011 INTRODUCED BY Assembly Member Gatto FEBRUARY 14, 2011 An act to add Section 23028 to the Government Code, relating to local government. LEGISLATIVE COUNSEL'S DIGEST AB 404, as amended, Gatto. Local government:  lobbyists:  county  assessors.   assessors: property tax agents and property tax agent firms   .  Existing law provides for the governance of counties. Existing law sets forth the powers and duties of the officers of a county and the board of supervisors. Existing law sets forth the qualifications of the county assessor, as specified. Existing constitutional provisions authorize the establishment of an assessment appeals board of a county. This bill would, in a county that regulates lobbying before the board of supervisors by ordinance, require the board  of supervisors of the county  to adopt  amendments to the   an  ordinance to  apply its provisions to a person who represents a taxpayer for compensation before the county assessor, the county assessor's employees, the county assessment appeals board, or the county board of equalization, or any assessment hearing officer who makes recommendations to the county board of equalization or the county assessment appeals board.   regulate property tax agents, as defined, and property tax agent firms. The bill would require the ordinance to include specific provisions, including, but not limited to, annual registration and a prohibition against property tax agents and property tax agent firms from making any political contributions to an elected county official or a candidate for county office within that county. The bill would authorize the board to impose a reasonably necessary fee to cover the costs to regulate the activities of property tax agents and property tax agent firms.  By adding to the duties of a county, the bill would impose a state-mandated local program. The bill would provide that its provisions do not apply to property owners, and are not to be construed to prohibit a tax agent from charging a contingency fee, as specified. 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 23028 is added to the Government Code, to read: 23028. (a)  (1)    In a county that regulates lobbying before the board of supervisors by ordinance, the board of supervisors of the county  shall adopt amendments to the ordinance to apply its provisions to any person who represents a taxpayer for compensation before the county assessor, employees of the county assessor, the county assessment appeals board, the county board of equalization, or any assessment hearing officer who makes recommendations to the county board of equalization or the county assessment appeals board.   shall adopt an ordinance and may impose a reasonably necessary fee to cover the costs to regulate the activities of property tax agents and property tax agent firms representing clients before the county assessor's office.   (2) An ordinance required pursuant to paragraph (1) shall include, but not be limited to, all of the following requirements:   (A) A property tax agent shall register with the executive officer of the board of supervisors within 10 days of becoming a property tax agent by filing all necessary completed registration forms provided by the executive officer.   (B) A property tax agent, when filing the registration forms required under subparagraph (A), shall pay any regulatory fee imposed pursuant to paragraph (1).   (C) A property tax agent firm shall register each individual it employs as a property tax agent.   (D) Registration pursuant to subparagraphs (A) and (C) shall be effective for one calendar year, and fees shall be prorated if a property tax agent or a property tax agent firm registers during a calendar year.   (E) A property tax agent or a property tax agent firm shall report to the county assessor's office each quarter. The report shall include, but not be limited to, the assessor's parcel number for which a property valuation was sought and the status of any appeal for each property.   (F) A property tax agent or a property tax agent firm shall be prohibited from making any political contributions to an elected county official or a candidate for a county office in that county.  (b) Subdivision (a) shall not apply to a property owner in connection with any matter before a county assessor, employees of the county assessor, the county assessment appeals board, the county board of equalization, or any assessment hearing officer who makes recommendations to the county board of equalization or the county assessment appeals board. (c)  Nothing in this   This section shall  not  be construed to prohibit a tax agent from charging a contingency fee in connection with any matter before a county assessor, employees of the county assessor, the county assessment appeals board, the county board of equalization, or any assessment hearing officer who makes recommendations to the county board of equalization or the county assessment appeals board. (d)  Nothing in this   This  section shall  not  be construed to imply that a person who is subject to the requirements of subdivision (a) shall otherwise be deemed a lobbyist or deemed to be conducting lobbying activities for purposes of any other local ordinance that is not adopted pursuant to this section or any other state or federal law.  (e) For purposes of subdivision (a), both of the following apply:   (1) "Property tax agent" means an individual who is designated, or is an employee of an entity designated, as an agent who acts on behalf of a person or business who owns, controls, or possesses property valued by the county assessor and who receives a fee for the analysis and advocacy of any matter relating to the review of ownership issues or the valuation of the person's or business' property, real and personal, before the county assessor.   (2) "Property tax agent" does not mean an employee of the person owning, controlling, or possessing the property, or an employee of an entity designated as a property tax agent or property tax agent firm, if the employee is performing a research, secretarial, clerical, or administrative support function.  SEC. 2. 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.