California 2011 2011-2012 Regular Session

California Assembly Bill AB585 Amended / Bill

Filed 04/25/2011

 BILL NUMBER: AB 585AMENDED BILL TEXT AMENDED IN ASSEMBLY APRIL 25, 2011 AMENDED IN ASSEMBLY MARCH 31, 2011 INTRODUCED BY Assembly Member Fong FEBRUARY 16, 2011 An act to amend Section 5841 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST F AB 585, as amended, Fong. 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  on or before March 1, 2012,  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. Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS: F 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, 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   On or before March 1, 2012  , 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.