Harris-Katz California Taxpayers’ Bill of Rights.
The key provision asserts that if the state is found liable, it must compensate the affected taxpayer for actual damages sustained as well as reasonable litigation costs. This includes court costs and expert witness fees, with a stipulated maximum compensation rate for attorney fees unless justified. The bill thus fortifies the legal recourse available to taxpayers while ensuring that the state bears responsibility for its procedural irregularities. This amendment intends to enhance accountability within the state’s taxation processes.
Senate Bill 1152, introduced by Senator Wieckowski, aims to amend Section 40216 of the Revenue and Taxation Code, which pertains to the California Taxpayers Bill of Rights. The bill allows taxpayers, who believe they have been wronged by reckless disregard for procedures by officers or employees of the State Board of Equalization, to bring a civil action for damages against the state in superior court. The proposed amendment clarifies the procedure for such actions while maintaining the existing legal framework of taxpayer rights.
While the bill primarily makes nonsubstantive changes, potential points of contention could arise regarding the interpretation of 'reckless disregard' and the scope of damages that could be awarded. It may lead to increased litigation against the state if taxpayers feel their grievances are not addressed appropriately. Moreover, the allowance for penalties against plaintiffs in frivolous lawsuits introduces an interesting dynamic, aiming to curb excessive or illegitimate claims while also potentially deterring valid claims due to fear of penalties.