Amended IN Senate March 23, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 653Introduced by Senator MoorlachFebruary 17, 2017 An act to amend Section 90 of add Section 36.5 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 653, as amended, Moorlach. Property taxation: change in ownership information: report to assessor. County tax collectors: notices: publication.Existing law requires a county tax collector to publish various notices in a newspaper, including a notice specifying, among other things, the dates when property taxes on the secured roll will be due and the penalties and costs for delinquency.This bill would require the tax collector to also post on the tax collectors regularly maintained Internet Web site any notice required to be published in a newspaper under the Revenue and Taxation Code, as provided.By imposing new duties upon 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 the statutory provisions noted above.Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NOYES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 36.5 is added to the Revenue and Taxation Code, to read:36.5. (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also post the notice on the tax collectors regularly maintained Internet Web site.(b) Any notice posted to the tax collectors Internet Web site pursuant to this section shall be available for at least the same amount of time as the notice would have been required to be published in a newspaper.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.SECTION 1.Section 90 of the Revenue and Taxation Code is amended to read:90.An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
Amended IN Senate March 23, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 653Introduced by Senator MoorlachFebruary 17, 2017 An act to amend Section 90 of add Section 36.5 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 653, as amended, Moorlach. Property taxation: change in ownership information: report to assessor. County tax collectors: notices: publication.Existing law requires a county tax collector to publish various notices in a newspaper, including a notice specifying, among other things, the dates when property taxes on the secured roll will be due and the penalties and costs for delinquency.This bill would require the tax collector to also post on the tax collectors regularly maintained Internet Web site any notice required to be published in a newspaper under the Revenue and Taxation Code, as provided.By imposing new duties upon 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 the statutory provisions noted above.Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NOYES
Amended IN Senate March 23, 2017
Amended IN Senate March 23, 2017
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Senate Bill No. 653
Introduced by Senator MoorlachFebruary 17, 2017
Introduced by Senator Moorlach
February 17, 2017
An act to amend Section 90 of add Section 36.5 to the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 653, as amended, Moorlach. Property taxation: change in ownership information: report to assessor. County tax collectors: notices: publication.
Existing law requires a county tax collector to publish various notices in a newspaper, including a notice specifying, among other things, the dates when property taxes on the secured roll will be due and the penalties and costs for delinquency.This bill would require the tax collector to also post on the tax collectors regularly maintained Internet Web site any notice required to be published in a newspaper under the Revenue and Taxation Code, as provided.By imposing new duties upon 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 the statutory provisions noted above.Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.This bill would make a nonsubstantive change to that provision.
Existing law requires a county tax collector to publish various notices in a newspaper, including a notice specifying, among other things, the dates when property taxes on the secured roll will be due and the penalties and costs for delinquency.
This bill would require the tax collector to also post on the tax collectors regularly maintained Internet Web site any notice required to be published in a newspaper under the Revenue and Taxation Code, as provided.
By imposing new duties upon 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 the statutory provisions noted above.
Existing property tax law requires assessees to report change in ownership information to the assessor, as provided.
This bill would make a nonsubstantive change to that provision.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 36.5 is added to the Revenue and Taxation Code, to read:36.5. (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also post the notice on the tax collectors regularly maintained Internet Web site.(b) Any notice posted to the tax collectors Internet Web site pursuant to this section shall be available for at least the same amount of time as the notice would have been required to be published in a newspaper.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.SECTION 1.Section 90 of the Revenue and Taxation Code is amended to read:90.An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 36.5 is added to the Revenue and Taxation Code, to read:36.5. (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also post the notice on the tax collectors regularly maintained Internet Web site.(b) Any notice posted to the tax collectors Internet Web site pursuant to this section shall be available for at least the same amount of time as the notice would have been required to be published in a newspaper.
SECTION 1. Section 36.5 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
36.5. (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also post the notice on the tax collectors regularly maintained Internet Web site.(b) Any notice posted to the tax collectors Internet Web site pursuant to this section shall be available for at least the same amount of time as the notice would have been required to be published in a newspaper.
36.5. (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also post the notice on the tax collectors regularly maintained Internet Web site.(b) Any notice posted to the tax collectors Internet Web site pursuant to this section shall be available for at least the same amount of time as the notice would have been required to be published in a newspaper.
36.5. (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also post the notice on the tax collectors regularly maintained Internet Web site.(b) Any notice posted to the tax collectors Internet Web site pursuant to this section shall be available for at least the same amount of time as the notice would have been required to be published in a newspaper.
36.5. (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also post the notice on the tax collectors regularly maintained Internet Web site.
(b) Any notice posted to the tax collectors Internet Web site pursuant to this section shall be available for at least the same amount of time as the notice would have been required to be published in a newspaper.
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.
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.
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.
### SEC. 2.
An assessee shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.