CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 825Introduced by Committee on Governance and Finance (Senators McGuire (Chair), Durazo, Hertzberg, Nielsen, and Wiener)March 11, 2021 An act to amend Sections 15570.40 and 27061 of, and to repeal Sections 27062 and 27064 of, the Government Code, and to amend Sections 401.10, 1752.2, and 2910.1 of the Revenue and Taxation Code, relating to government finance. LEGISLATIVE COUNSEL'S DIGESTSB 825, as introduced, Committee on Governance and Finance. Tax and fee administration: local government finance.(1) Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various taxes and fees, and, on July 1, 2017, transferred certain powers, duties, and responsibilities from the State Board of Equalization to the department. Existing law authorizes the department to adopt regulations as necessary or appropriate to carry out the purposes of those provisions. Existing law exempts any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department from the Administrative Procedure Act (APA).This bill would, on January 1, 2022, repeal the exemption from the APA described above.(2) Existing law requires the county treasurer to receive and keep safely all money belonging to the county and all other money directed by law to be paid to the county treasurer, and to apply and pay it out, rendering the account as required by law. Existing law requires the county treasurer to settle the county treasurers accounts relating to the collection, care, and disbursement of public revenue with the auditor on or before the 10th of each month. Existing law requires the county treasurer to make a specified statement under oath for purposes of making the settlement. Existing law imposes a $500 penalty on the treasurer for neglecting or refusing to settle or report as described above, and requires the board of supervisors to institute suits for the recovery of that penalty.This bill, instead, would require the county treasurer to settle those accounts no less frequently than monthly. The bill, additionally, would require the county treasurer, upon the request of the auditor, to provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request. The bill would remove the requirement that the treasurer make a specified statement under oath to make the settlement. The bill would also remove the above-described penalty provisions. By revising the duties of county treasurers, this bill would impose a state-mandated local program.(3) Existing law requires the county assessor to assess all property that is subject to taxation at its full value. Existing law establishes, for any of the 198485 to 202021 tax years, inclusive, a rebuttable presumption in favor of a full cash value assessment for an intercounty pipeline right-of-way, provided that certain specified valuation standards are met in determining that assessed value.This bill would extend the application of this rebuttable presumption to the 202526 fiscal year.(4) The California Constitution and existing property tax law generally provide for the equalization of valuations of a county assessor by a county board of equalization or an assessment appeals board. The California Constitution requires the county board of supervisors to, among other duties, adopt rules of notice and procedures for a county board of equalization or an assessment appeals board as may be required to facilitate their work and to insure uniformity in the processing and decision of equalization petitions. The California Constitution additionally authorizes counties to establish a joint assessment appeals board, and requires the Legislature to provide a procedure for 2 or more county boards of supervisors to jointly create one or more assessment appeals boards.Existing law authorizes the boards of supervisors of 2 or more counties to establish a multijurisdictional assessment appeals board to equalize the valuation of taxable property within each participating county, as specified. Existing law requires the multijurisdictional assessment appeals board to comply with certain statutory provisions governing equalization proceedings before an assessment appeals board, and authorizes the participating counties to adopt a set of rules and regulations for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules or regulations, existing law requires the multijurisdictional assessment appeals board to operate pursuant to certain regulations adopted by the Board of Equalizations.This bill, instead, would authorize the participating counties to adopt a set of rules of notice and procedures for the multijurisdictional assessment appeals board as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions. The bill, additionally, would remove the specified application of the above-mentioned Board of Equalization regulations.(5) Existing law requires the tax collector to collect taxes on unsecured property. Existing law authorizes the tax collector to mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, as specified. Existing law requires the cancellation of specified penalties imposed for delinquent taxes if the assessee convinces the tax collector that the assessee did not receive the tax bill.This bill would additionally require the cancellation of those penalties if the assessee demonstrates to the tax collector that delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the unsecured roll or electronic address provided and authorized by the taxpayer to the tax collector. By requiring new duties on county officials relating to property tax administration, 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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 15570.40 of the Government Code is amended to read:15570.40. (a) The department may adopt regulations as necessary or appropriate to carry out the purposes of this part.(b) Until January 1, 2022, Chapter 3.5 (commencing with Section 11340) of Part 1 shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department.(c) Until January 1, 2019, the adoption and readoption of emergency regulations to carry out the departments duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6, and the department is hereby exempted from the requirement that it describe facts showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.SEC. 2. Section 27061 of the Government Code is amended to read:27061. Not later than the tenth of each month the The treasurer shall settle his their accounts relating to the collection, care, and disbursement of public revenue of whatsoever nature and kind with the auditor. auditor no less frequently than monthly. Upon the request of the auditor, the treasurer shall provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request.SEC. 3. Section 27062 of the Government Code is repealed.27062.For the purpose of making his settlement, the treasurer shall make a statement under oath of the amount of money or other property received prior to the period of the settlement, the amount of payments or disbursements, and the amount remaining on hand. In the settlements he shall deposit and take the auditors receipt for all warrants redeemed by him.SEC. 4. Section 27064 of the Government Code is repealed.27064.If the treasurer neglects or refuses to settle or report as required by this article, he shall forfeit and pay to the county five hundred dollars ($500) for each neglect or refusal, and the board of supervisors shall institute suits for the recovery thereof.SEC. 5. Section 401.10 of the Revenue and Taxation Code is amended to read:401.10. (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, for intercounty pipeline rights-of-way on publicly or privately owned property, including those rights-of-way that are the subject of a change in ownership, new construction, or any other reappraisable event during the period from March 1, 1975, to June 30, 2021, 2026, inclusive, shall be rebuttably presumed to be at full cash value for that year, if all of the following conditions are met:(1) (A) The full cash value is determined to equal a 197576 base year value, annually adjusted for inflation in accordance with subdivision (b) of Section 2 of Article XIIIA of the California Constitution, and the 197576 base year value was determined in accordance with the following schedule:(i) Twenty thousand dollars ($20,000) per mile for a high density high-density property.(ii) Twelve thousand dollars ($12,000) per mile for a transitional density transitional-density property.(iii) Nine thousand dollars ($9,000) per mile for a low density low-density property.(B) For purposes of this section, the density classifications described in subparagraph (A) are defined as follows:(i) High density means Category 1 (densely urban) as established by the State Board of Equalization.(ii) Transitional density means Category 2 (urban) as established by the State Board of Equalization.(iii) Low density means Category 3 (valley-agricultural), Category 4 (grazing), and Category 5 (mountain and desert) as established by the State Board of Equalization.(2) The full cash value is determined utilizing the same property density classifications that were assigned to the property by the State Board of Equalization for the 198485 tax year or, if density classifications were not so assigned to the property for the 198485 tax year, the density classifications that were first assigned to the property by the board for a subsequent tax year.(3) (A) If a taxpayer owns multiple pipelines in the same right-of-way, an additional 50 percent of the value attributed to the right-of-way for the presence of the first pipeline, as determined under paragraphs (1) and (2), shall be added for the presence of each additional pipeline up to a maximum of two additional pipelines. For any particular taxpayer, the total valuation for a multiple pipeline right-of-way shall not exceed 200 percent of the value determined for the right-of-way of the first pipeline in the right-of-way in accordance with paragraphs (1) and (2).(B) If the State Board of Equalization has determined that an intercounty pipeline, located within a multiple pipeline right-of-way previously valued in accordance with subparagraph (A), has been abandoned as a result of physical removal or blockage, the assessed value of the right-of-way attributable to the last pipeline enrolled in accordance with subparagraph (A) shall be reduced by not less than 75 percent of that increase in assessed value that resulted from the application of subparagraph (A).(4) If all pipelines of a taxpayer located within the same pipeline right-of-way, previously valued in accordance with this section, are determined by the State Board of Equalization to have been abandoned as the result of physical removal or blockage, the assessed value of that right-of-way to that taxpayer shall be determined to be no more than 25 percent of the assessed value otherwise determined for the right-of-way for a single pipeline of that taxpayer pursuant to paragraphs (1) and (2).(b) If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayers right to assert any challenge to the right to assess that property, whether in an administrative or judicial proceeding, shall be deemed to have been raised and resolved for that tax year and the values determined in accordance with that methodology shall be rebuttably presumed to be correct. If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), any pending taxpayer lawsuit that challenges the right to assess the property shall be dismissed by the taxpayer with prejudice as it applies to intercounty pipeline rights-of-way.(c) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor assigns values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayer may not challenge the right to assess that property and the values determined in accordance with that methodology shall be rebuttably presumed to be correct for that property for that tax year.(d) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor does not assign values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, at the 197576 base year values specified in subdivision (a), any assessed value that is determined on the basis of valuation standards that differ, in whole or in part, from those valuation standards set forth in subdivision (a) shall not benefit from any presumption of correctness, and the taxpayer may challenge the right to assess that property or the values for that property for that tax year. As used herein, a challenge to the right to assess shall include any assessment appeal, claim for refund, or lawsuit asserting any right, remedy, or cause of action relating to or arising from, but not limited to, the following or similar contentions:(1) That the value of the right-of-way is included in the value of the underlying fee or railroad right-of-way.(2) That assessment of the value of the right-of-way to the owner of the pipeline would result in double assessment.(3) That the value of the right-of-way may not be assessed to the owner of the pipeline separately from the assessment of the value of the underlying fee.(e) Notwithstanding any other provision of law, during a four-year period commencing on January 1, 1996, the assessor may issue an escape assessment in accordance with the specific valuation standards set forth in subdivision (a) for the following taxpayers and tax years:(1) Any intercounty pipeline right-of-way taxpayer who was a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198485 to 199697, inclusive.(2) Any intercounty pipeline right-of-way taxpayer who was not a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198990 to 199697, inclusive.(f) Any escape assessment levied under subdivision (e) shall not be subject to penalties or interest under the provisions of Section 532. If payment of any taxes due under this section is made within 45 days of demand by the tax collector for payment, the county shall not impose any late payment penalty or interest. Taxes not paid within 45 days of demand by the tax collector shall become delinquent at that time. If the tax thereon remains unpaid at the time set for declaration of default for delinquent taxes, the tax together with any penalty and costs as may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.(g) For purposes of this section, intercounty pipeline right-of-way means, except as otherwise provided in this subdivision, any interest in publicly or privately owned real property through which or over which an intercounty pipeline is placed. However, intercounty pipeline right-of-way does not include any parcel or facility that the State Board of Equalization originally separately assessed using a valuation method other than the multiplication of pipeline length within a subject property by a unit value determined in accordance with the density category of that subject property.(h) This section shall remain in effect only until January 1, 2022, 2027, and, as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2022, deletes or extends that date. repealed.SEC. 6. Section 1752.2 of the Revenue and Taxation Code is amended to read:1752.2. The participating counties may adopt a set of rules and regulations of notice and procedures for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules and regulations, the board shall operate pursuant to Article 1 (commencing with Section 301) of Chapter 3 of Division 1 of Title 18 of the California Code of Regulations, as those provisions read on January 1, 2017. board, as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions.SEC. 7. Section 2910.1 of the Revenue and Taxation Code is amended to read:2910.1. (a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, unless the total tax bill amount due is too small to justify the cost of collection. Failure(b) Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section in this code shall be canceled if the assessee convinces does either of the following:(1) Convinces the tax collector that he or she the assessee did not receive the tax bill mailed to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.(2) Demonstrates to the tax collector that the delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.SEC. 8. 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.
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 825Introduced by Committee on Governance and Finance (Senators McGuire (Chair), Durazo, Hertzberg, Nielsen, and Wiener)March 11, 2021 An act to amend Sections 15570.40 and 27061 of, and to repeal Sections 27062 and 27064 of, the Government Code, and to amend Sections 401.10, 1752.2, and 2910.1 of the Revenue and Taxation Code, relating to government finance. LEGISLATIVE COUNSEL'S DIGESTSB 825, as introduced, Committee on Governance and Finance. Tax and fee administration: local government finance.(1) Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various taxes and fees, and, on July 1, 2017, transferred certain powers, duties, and responsibilities from the State Board of Equalization to the department. Existing law authorizes the department to adopt regulations as necessary or appropriate to carry out the purposes of those provisions. Existing law exempts any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department from the Administrative Procedure Act (APA).This bill would, on January 1, 2022, repeal the exemption from the APA described above.(2) Existing law requires the county treasurer to receive and keep safely all money belonging to the county and all other money directed by law to be paid to the county treasurer, and to apply and pay it out, rendering the account as required by law. Existing law requires the county treasurer to settle the county treasurers accounts relating to the collection, care, and disbursement of public revenue with the auditor on or before the 10th of each month. Existing law requires the county treasurer to make a specified statement under oath for purposes of making the settlement. Existing law imposes a $500 penalty on the treasurer for neglecting or refusing to settle or report as described above, and requires the board of supervisors to institute suits for the recovery of that penalty.This bill, instead, would require the county treasurer to settle those accounts no less frequently than monthly. The bill, additionally, would require the county treasurer, upon the request of the auditor, to provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request. The bill would remove the requirement that the treasurer make a specified statement under oath to make the settlement. The bill would also remove the above-described penalty provisions. By revising the duties of county treasurers, this bill would impose a state-mandated local program.(3) Existing law requires the county assessor to assess all property that is subject to taxation at its full value. Existing law establishes, for any of the 198485 to 202021 tax years, inclusive, a rebuttable presumption in favor of a full cash value assessment for an intercounty pipeline right-of-way, provided that certain specified valuation standards are met in determining that assessed value.This bill would extend the application of this rebuttable presumption to the 202526 fiscal year.(4) The California Constitution and existing property tax law generally provide for the equalization of valuations of a county assessor by a county board of equalization or an assessment appeals board. The California Constitution requires the county board of supervisors to, among other duties, adopt rules of notice and procedures for a county board of equalization or an assessment appeals board as may be required to facilitate their work and to insure uniformity in the processing and decision of equalization petitions. The California Constitution additionally authorizes counties to establish a joint assessment appeals board, and requires the Legislature to provide a procedure for 2 or more county boards of supervisors to jointly create one or more assessment appeals boards.Existing law authorizes the boards of supervisors of 2 or more counties to establish a multijurisdictional assessment appeals board to equalize the valuation of taxable property within each participating county, as specified. Existing law requires the multijurisdictional assessment appeals board to comply with certain statutory provisions governing equalization proceedings before an assessment appeals board, and authorizes the participating counties to adopt a set of rules and regulations for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules or regulations, existing law requires the multijurisdictional assessment appeals board to operate pursuant to certain regulations adopted by the Board of Equalizations.This bill, instead, would authorize the participating counties to adopt a set of rules of notice and procedures for the multijurisdictional assessment appeals board as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions. The bill, additionally, would remove the specified application of the above-mentioned Board of Equalization regulations.(5) Existing law requires the tax collector to collect taxes on unsecured property. Existing law authorizes the tax collector to mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, as specified. Existing law requires the cancellation of specified penalties imposed for delinquent taxes if the assessee convinces the tax collector that the assessee did not receive the tax bill.This bill would additionally require the cancellation of those penalties if the assessee demonstrates to the tax collector that delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the unsecured roll or electronic address provided and authorized by the taxpayer to the tax collector. By requiring new duties on county officials relating to property tax administration, 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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
Senate Bill
No. 825
Introduced by Committee on Governance and Finance (Senators McGuire (Chair), Durazo, Hertzberg, Nielsen, and Wiener)March 11, 2021
Introduced by Committee on Governance and Finance (Senators McGuire (Chair), Durazo, Hertzberg, Nielsen, and Wiener)
March 11, 2021
An act to amend Sections 15570.40 and 27061 of, and to repeal Sections 27062 and 27064 of, the Government Code, and to amend Sections 401.10, 1752.2, and 2910.1 of the Revenue and Taxation Code, relating to government finance.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 825, as introduced, Committee on Governance and Finance. Tax and fee administration: local government finance.
(1) Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various taxes and fees, and, on July 1, 2017, transferred certain powers, duties, and responsibilities from the State Board of Equalization to the department. Existing law authorizes the department to adopt regulations as necessary or appropriate to carry out the purposes of those provisions. Existing law exempts any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department from the Administrative Procedure Act (APA).This bill would, on January 1, 2022, repeal the exemption from the APA described above.(2) Existing law requires the county treasurer to receive and keep safely all money belonging to the county and all other money directed by law to be paid to the county treasurer, and to apply and pay it out, rendering the account as required by law. Existing law requires the county treasurer to settle the county treasurers accounts relating to the collection, care, and disbursement of public revenue with the auditor on or before the 10th of each month. Existing law requires the county treasurer to make a specified statement under oath for purposes of making the settlement. Existing law imposes a $500 penalty on the treasurer for neglecting or refusing to settle or report as described above, and requires the board of supervisors to institute suits for the recovery of that penalty.This bill, instead, would require the county treasurer to settle those accounts no less frequently than monthly. The bill, additionally, would require the county treasurer, upon the request of the auditor, to provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request. The bill would remove the requirement that the treasurer make a specified statement under oath to make the settlement. The bill would also remove the above-described penalty provisions. By revising the duties of county treasurers, this bill would impose a state-mandated local program.(3) Existing law requires the county assessor to assess all property that is subject to taxation at its full value. Existing law establishes, for any of the 198485 to 202021 tax years, inclusive, a rebuttable presumption in favor of a full cash value assessment for an intercounty pipeline right-of-way, provided that certain specified valuation standards are met in determining that assessed value.This bill would extend the application of this rebuttable presumption to the 202526 fiscal year.(4) The California Constitution and existing property tax law generally provide for the equalization of valuations of a county assessor by a county board of equalization or an assessment appeals board. The California Constitution requires the county board of supervisors to, among other duties, adopt rules of notice and procedures for a county board of equalization or an assessment appeals board as may be required to facilitate their work and to insure uniformity in the processing and decision of equalization petitions. The California Constitution additionally authorizes counties to establish a joint assessment appeals board, and requires the Legislature to provide a procedure for 2 or more county boards of supervisors to jointly create one or more assessment appeals boards.Existing law authorizes the boards of supervisors of 2 or more counties to establish a multijurisdictional assessment appeals board to equalize the valuation of taxable property within each participating county, as specified. Existing law requires the multijurisdictional assessment appeals board to comply with certain statutory provisions governing equalization proceedings before an assessment appeals board, and authorizes the participating counties to adopt a set of rules and regulations for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules or regulations, existing law requires the multijurisdictional assessment appeals board to operate pursuant to certain regulations adopted by the Board of Equalizations.This bill, instead, would authorize the participating counties to adopt a set of rules of notice and procedures for the multijurisdictional assessment appeals board as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions. The bill, additionally, would remove the specified application of the above-mentioned Board of Equalization regulations.(5) Existing law requires the tax collector to collect taxes on unsecured property. Existing law authorizes the tax collector to mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, as specified. Existing law requires the cancellation of specified penalties imposed for delinquent taxes if the assessee convinces the tax collector that the assessee did not receive the tax bill.This bill would additionally require the cancellation of those penalties if the assessee demonstrates to the tax collector that delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the unsecured roll or electronic address provided and authorized by the taxpayer to the tax collector. By requiring new duties on county officials relating to property tax administration, 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.
(1) Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various taxes and fees, and, on July 1, 2017, transferred certain powers, duties, and responsibilities from the State Board of Equalization to the department. Existing law authorizes the department to adopt regulations as necessary or appropriate to carry out the purposes of those provisions. Existing law exempts any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department from the Administrative Procedure Act (APA).
This bill would, on January 1, 2022, repeal the exemption from the APA described above.
(2) Existing law requires the county treasurer to receive and keep safely all money belonging to the county and all other money directed by law to be paid to the county treasurer, and to apply and pay it out, rendering the account as required by law. Existing law requires the county treasurer to settle the county treasurers accounts relating to the collection, care, and disbursement of public revenue with the auditor on or before the 10th of each month. Existing law requires the county treasurer to make a specified statement under oath for purposes of making the settlement. Existing law imposes a $500 penalty on the treasurer for neglecting or refusing to settle or report as described above, and requires the board of supervisors to institute suits for the recovery of that penalty.
This bill, instead, would require the county treasurer to settle those accounts no less frequently than monthly. The bill, additionally, would require the county treasurer, upon the request of the auditor, to provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request. The bill would remove the requirement that the treasurer make a specified statement under oath to make the settlement. The bill would also remove the above-described penalty provisions. By revising the duties of county treasurers, this bill would impose a state-mandated local program.
(3) Existing law requires the county assessor to assess all property that is subject to taxation at its full value. Existing law establishes, for any of the 198485 to 202021 tax years, inclusive, a rebuttable presumption in favor of a full cash value assessment for an intercounty pipeline right-of-way, provided that certain specified valuation standards are met in determining that assessed value.
This bill would extend the application of this rebuttable presumption to the 202526 fiscal year.
(4) The California Constitution and existing property tax law generally provide for the equalization of valuations of a county assessor by a county board of equalization or an assessment appeals board. The California Constitution requires the county board of supervisors to, among other duties, adopt rules of notice and procedures for a county board of equalization or an assessment appeals board as may be required to facilitate their work and to insure uniformity in the processing and decision of equalization petitions. The California Constitution additionally authorizes counties to establish a joint assessment appeals board, and requires the Legislature to provide a procedure for 2 or more county boards of supervisors to jointly create one or more assessment appeals boards.
Existing law authorizes the boards of supervisors of 2 or more counties to establish a multijurisdictional assessment appeals board to equalize the valuation of taxable property within each participating county, as specified. Existing law requires the multijurisdictional assessment appeals board to comply with certain statutory provisions governing equalization proceedings before an assessment appeals board, and authorizes the participating counties to adopt a set of rules and regulations for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules or regulations, existing law requires the multijurisdictional assessment appeals board to operate pursuant to certain regulations adopted by the Board of Equalizations.
This bill, instead, would authorize the participating counties to adopt a set of rules of notice and procedures for the multijurisdictional assessment appeals board as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions. The bill, additionally, would remove the specified application of the above-mentioned Board of Equalization regulations.
(5) Existing law requires the tax collector to collect taxes on unsecured property. Existing law authorizes the tax collector to mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, as specified. Existing law requires the cancellation of specified penalties imposed for delinquent taxes if the assessee convinces the tax collector that the assessee did not receive the tax bill.
This bill would additionally require the cancellation of those penalties if the assessee demonstrates to the tax collector that delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the unsecured roll or electronic address provided and authorized by the taxpayer to the tax collector. By requiring new duties on county officials relating to property tax administration, 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.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 15570.40 of the Government Code is amended to read:15570.40. (a) The department may adopt regulations as necessary or appropriate to carry out the purposes of this part.(b) Until January 1, 2022, Chapter 3.5 (commencing with Section 11340) of Part 1 shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department.(c) Until January 1, 2019, the adoption and readoption of emergency regulations to carry out the departments duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6, and the department is hereby exempted from the requirement that it describe facts showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.SEC. 2. Section 27061 of the Government Code is amended to read:27061. Not later than the tenth of each month the The treasurer shall settle his their accounts relating to the collection, care, and disbursement of public revenue of whatsoever nature and kind with the auditor. auditor no less frequently than monthly. Upon the request of the auditor, the treasurer shall provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request.SEC. 3. Section 27062 of the Government Code is repealed.27062.For the purpose of making his settlement, the treasurer shall make a statement under oath of the amount of money or other property received prior to the period of the settlement, the amount of payments or disbursements, and the amount remaining on hand. In the settlements he shall deposit and take the auditors receipt for all warrants redeemed by him.SEC. 4. Section 27064 of the Government Code is repealed.27064.If the treasurer neglects or refuses to settle or report as required by this article, he shall forfeit and pay to the county five hundred dollars ($500) for each neglect or refusal, and the board of supervisors shall institute suits for the recovery thereof.SEC. 5. Section 401.10 of the Revenue and Taxation Code is amended to read:401.10. (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, for intercounty pipeline rights-of-way on publicly or privately owned property, including those rights-of-way that are the subject of a change in ownership, new construction, or any other reappraisable event during the period from March 1, 1975, to June 30, 2021, 2026, inclusive, shall be rebuttably presumed to be at full cash value for that year, if all of the following conditions are met:(1) (A) The full cash value is determined to equal a 197576 base year value, annually adjusted for inflation in accordance with subdivision (b) of Section 2 of Article XIIIA of the California Constitution, and the 197576 base year value was determined in accordance with the following schedule:(i) Twenty thousand dollars ($20,000) per mile for a high density high-density property.(ii) Twelve thousand dollars ($12,000) per mile for a transitional density transitional-density property.(iii) Nine thousand dollars ($9,000) per mile for a low density low-density property.(B) For purposes of this section, the density classifications described in subparagraph (A) are defined as follows:(i) High density means Category 1 (densely urban) as established by the State Board of Equalization.(ii) Transitional density means Category 2 (urban) as established by the State Board of Equalization.(iii) Low density means Category 3 (valley-agricultural), Category 4 (grazing), and Category 5 (mountain and desert) as established by the State Board of Equalization.(2) The full cash value is determined utilizing the same property density classifications that were assigned to the property by the State Board of Equalization for the 198485 tax year or, if density classifications were not so assigned to the property for the 198485 tax year, the density classifications that were first assigned to the property by the board for a subsequent tax year.(3) (A) If a taxpayer owns multiple pipelines in the same right-of-way, an additional 50 percent of the value attributed to the right-of-way for the presence of the first pipeline, as determined under paragraphs (1) and (2), shall be added for the presence of each additional pipeline up to a maximum of two additional pipelines. For any particular taxpayer, the total valuation for a multiple pipeline right-of-way shall not exceed 200 percent of the value determined for the right-of-way of the first pipeline in the right-of-way in accordance with paragraphs (1) and (2).(B) If the State Board of Equalization has determined that an intercounty pipeline, located within a multiple pipeline right-of-way previously valued in accordance with subparagraph (A), has been abandoned as a result of physical removal or blockage, the assessed value of the right-of-way attributable to the last pipeline enrolled in accordance with subparagraph (A) shall be reduced by not less than 75 percent of that increase in assessed value that resulted from the application of subparagraph (A).(4) If all pipelines of a taxpayer located within the same pipeline right-of-way, previously valued in accordance with this section, are determined by the State Board of Equalization to have been abandoned as the result of physical removal or blockage, the assessed value of that right-of-way to that taxpayer shall be determined to be no more than 25 percent of the assessed value otherwise determined for the right-of-way for a single pipeline of that taxpayer pursuant to paragraphs (1) and (2).(b) If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayers right to assert any challenge to the right to assess that property, whether in an administrative or judicial proceeding, shall be deemed to have been raised and resolved for that tax year and the values determined in accordance with that methodology shall be rebuttably presumed to be correct. If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), any pending taxpayer lawsuit that challenges the right to assess the property shall be dismissed by the taxpayer with prejudice as it applies to intercounty pipeline rights-of-way.(c) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor assigns values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayer may not challenge the right to assess that property and the values determined in accordance with that methodology shall be rebuttably presumed to be correct for that property for that tax year.(d) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor does not assign values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, at the 197576 base year values specified in subdivision (a), any assessed value that is determined on the basis of valuation standards that differ, in whole or in part, from those valuation standards set forth in subdivision (a) shall not benefit from any presumption of correctness, and the taxpayer may challenge the right to assess that property or the values for that property for that tax year. As used herein, a challenge to the right to assess shall include any assessment appeal, claim for refund, or lawsuit asserting any right, remedy, or cause of action relating to or arising from, but not limited to, the following or similar contentions:(1) That the value of the right-of-way is included in the value of the underlying fee or railroad right-of-way.(2) That assessment of the value of the right-of-way to the owner of the pipeline would result in double assessment.(3) That the value of the right-of-way may not be assessed to the owner of the pipeline separately from the assessment of the value of the underlying fee.(e) Notwithstanding any other provision of law, during a four-year period commencing on January 1, 1996, the assessor may issue an escape assessment in accordance with the specific valuation standards set forth in subdivision (a) for the following taxpayers and tax years:(1) Any intercounty pipeline right-of-way taxpayer who was a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198485 to 199697, inclusive.(2) Any intercounty pipeline right-of-way taxpayer who was not a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198990 to 199697, inclusive.(f) Any escape assessment levied under subdivision (e) shall not be subject to penalties or interest under the provisions of Section 532. If payment of any taxes due under this section is made within 45 days of demand by the tax collector for payment, the county shall not impose any late payment penalty or interest. Taxes not paid within 45 days of demand by the tax collector shall become delinquent at that time. If the tax thereon remains unpaid at the time set for declaration of default for delinquent taxes, the tax together with any penalty and costs as may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.(g) For purposes of this section, intercounty pipeline right-of-way means, except as otherwise provided in this subdivision, any interest in publicly or privately owned real property through which or over which an intercounty pipeline is placed. However, intercounty pipeline right-of-way does not include any parcel or facility that the State Board of Equalization originally separately assessed using a valuation method other than the multiplication of pipeline length within a subject property by a unit value determined in accordance with the density category of that subject property.(h) This section shall remain in effect only until January 1, 2022, 2027, and, as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2022, deletes or extends that date. repealed.SEC. 6. Section 1752.2 of the Revenue and Taxation Code is amended to read:1752.2. The participating counties may adopt a set of rules and regulations of notice and procedures for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules and regulations, the board shall operate pursuant to Article 1 (commencing with Section 301) of Chapter 3 of Division 1 of Title 18 of the California Code of Regulations, as those provisions read on January 1, 2017. board, as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions.SEC. 7. Section 2910.1 of the Revenue and Taxation Code is amended to read:2910.1. (a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, unless the total tax bill amount due is too small to justify the cost of collection. Failure(b) Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section in this code shall be canceled if the assessee convinces does either of the following:(1) Convinces the tax collector that he or she the assessee did not receive the tax bill mailed to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.(2) Demonstrates to the tax collector that the delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.SEC. 8. 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.
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 15570.40 of the Government Code is amended to read:15570.40. (a) The department may adopt regulations as necessary or appropriate to carry out the purposes of this part.(b) Until January 1, 2022, Chapter 3.5 (commencing with Section 11340) of Part 1 shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department.(c) Until January 1, 2019, the adoption and readoption of emergency regulations to carry out the departments duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6, and the department is hereby exempted from the requirement that it describe facts showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.
SECTION 1. Section 15570.40 of the Government Code is amended to read:
### SECTION 1.
15570.40. (a) The department may adopt regulations as necessary or appropriate to carry out the purposes of this part.(b) Until January 1, 2022, Chapter 3.5 (commencing with Section 11340) of Part 1 shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department.(c) Until January 1, 2019, the adoption and readoption of emergency regulations to carry out the departments duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6, and the department is hereby exempted from the requirement that it describe facts showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.
15570.40. (a) The department may adopt regulations as necessary or appropriate to carry out the purposes of this part.(b) Until January 1, 2022, Chapter 3.5 (commencing with Section 11340) of Part 1 shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department.(c) Until January 1, 2019, the adoption and readoption of emergency regulations to carry out the departments duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6, and the department is hereby exempted from the requirement that it describe facts showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.
15570.40. (a) The department may adopt regulations as necessary or appropriate to carry out the purposes of this part.(b) Until January 1, 2022, Chapter 3.5 (commencing with Section 11340) of Part 1 shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department.(c) Until January 1, 2019, the adoption and readoption of emergency regulations to carry out the departments duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6, and the department is hereby exempted from the requirement that it describe facts showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.
15570.40. (a) The department may adopt regulations as necessary or appropriate to carry out the purposes of this part.
(b) Until January 1, 2022, Chapter 3.5 (commencing with Section 11340) of Part 1 shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department.
(c) Until January 1, 2019, the adoption and readoption of emergency regulations to carry out the departments duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6, and the department is hereby exempted from the requirement that it describe facts showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.
SEC. 2. Section 27061 of the Government Code is amended to read:27061. Not later than the tenth of each month the The treasurer shall settle his their accounts relating to the collection, care, and disbursement of public revenue of whatsoever nature and kind with the auditor. auditor no less frequently than monthly. Upon the request of the auditor, the treasurer shall provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request.
SEC. 2. Section 27061 of the Government Code is amended to read:
### SEC. 2.
27061. Not later than the tenth of each month the The treasurer shall settle his their accounts relating to the collection, care, and disbursement of public revenue of whatsoever nature and kind with the auditor. auditor no less frequently than monthly. Upon the request of the auditor, the treasurer shall provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request.
27061. Not later than the tenth of each month the The treasurer shall settle his their accounts relating to the collection, care, and disbursement of public revenue of whatsoever nature and kind with the auditor. auditor no less frequently than monthly. Upon the request of the auditor, the treasurer shall provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request.
27061. Not later than the tenth of each month the The treasurer shall settle his their accounts relating to the collection, care, and disbursement of public revenue of whatsoever nature and kind with the auditor. auditor no less frequently than monthly. Upon the request of the auditor, the treasurer shall provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request.
27061. Not later than the tenth of each month the The treasurer shall settle his their accounts relating to the collection, care, and disbursement of public revenue of whatsoever nature and kind with the auditor. auditor no less frequently than monthly. Upon the request of the auditor, the treasurer shall provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditors request.
SEC. 3. Section 27062 of the Government Code is repealed.27062.For the purpose of making his settlement, the treasurer shall make a statement under oath of the amount of money or other property received prior to the period of the settlement, the amount of payments or disbursements, and the amount remaining on hand. In the settlements he shall deposit and take the auditors receipt for all warrants redeemed by him.
SEC. 3. Section 27062 of the Government Code is repealed.
### SEC. 3.
27062.For the purpose of making his settlement, the treasurer shall make a statement under oath of the amount of money or other property received prior to the period of the settlement, the amount of payments or disbursements, and the amount remaining on hand. In the settlements he shall deposit and take the auditors receipt for all warrants redeemed by him.
For the purpose of making his settlement, the treasurer shall make a statement under oath of the amount of money or other property received prior to the period of the settlement, the amount of payments or disbursements, and the amount remaining on hand. In the settlements he shall deposit and take the auditors receipt for all warrants redeemed by him.
SEC. 4. Section 27064 of the Government Code is repealed.27064.If the treasurer neglects or refuses to settle or report as required by this article, he shall forfeit and pay to the county five hundred dollars ($500) for each neglect or refusal, and the board of supervisors shall institute suits for the recovery thereof.
SEC. 4. Section 27064 of the Government Code is repealed.
### SEC. 4.
27064.If the treasurer neglects or refuses to settle or report as required by this article, he shall forfeit and pay to the county five hundred dollars ($500) for each neglect or refusal, and the board of supervisors shall institute suits for the recovery thereof.
If the treasurer neglects or refuses to settle or report as required by this article, he shall forfeit and pay to the county five hundred dollars ($500) for each neglect or refusal, and the board of supervisors shall institute suits for the recovery thereof.
SEC. 5. Section 401.10 of the Revenue and Taxation Code is amended to read:401.10. (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, for intercounty pipeline rights-of-way on publicly or privately owned property, including those rights-of-way that are the subject of a change in ownership, new construction, or any other reappraisable event during the period from March 1, 1975, to June 30, 2021, 2026, inclusive, shall be rebuttably presumed to be at full cash value for that year, if all of the following conditions are met:(1) (A) The full cash value is determined to equal a 197576 base year value, annually adjusted for inflation in accordance with subdivision (b) of Section 2 of Article XIIIA of the California Constitution, and the 197576 base year value was determined in accordance with the following schedule:(i) Twenty thousand dollars ($20,000) per mile for a high density high-density property.(ii) Twelve thousand dollars ($12,000) per mile for a transitional density transitional-density property.(iii) Nine thousand dollars ($9,000) per mile for a low density low-density property.(B) For purposes of this section, the density classifications described in subparagraph (A) are defined as follows:(i) High density means Category 1 (densely urban) as established by the State Board of Equalization.(ii) Transitional density means Category 2 (urban) as established by the State Board of Equalization.(iii) Low density means Category 3 (valley-agricultural), Category 4 (grazing), and Category 5 (mountain and desert) as established by the State Board of Equalization.(2) The full cash value is determined utilizing the same property density classifications that were assigned to the property by the State Board of Equalization for the 198485 tax year or, if density classifications were not so assigned to the property for the 198485 tax year, the density classifications that were first assigned to the property by the board for a subsequent tax year.(3) (A) If a taxpayer owns multiple pipelines in the same right-of-way, an additional 50 percent of the value attributed to the right-of-way for the presence of the first pipeline, as determined under paragraphs (1) and (2), shall be added for the presence of each additional pipeline up to a maximum of two additional pipelines. For any particular taxpayer, the total valuation for a multiple pipeline right-of-way shall not exceed 200 percent of the value determined for the right-of-way of the first pipeline in the right-of-way in accordance with paragraphs (1) and (2).(B) If the State Board of Equalization has determined that an intercounty pipeline, located within a multiple pipeline right-of-way previously valued in accordance with subparagraph (A), has been abandoned as a result of physical removal or blockage, the assessed value of the right-of-way attributable to the last pipeline enrolled in accordance with subparagraph (A) shall be reduced by not less than 75 percent of that increase in assessed value that resulted from the application of subparagraph (A).(4) If all pipelines of a taxpayer located within the same pipeline right-of-way, previously valued in accordance with this section, are determined by the State Board of Equalization to have been abandoned as the result of physical removal or blockage, the assessed value of that right-of-way to that taxpayer shall be determined to be no more than 25 percent of the assessed value otherwise determined for the right-of-way for a single pipeline of that taxpayer pursuant to paragraphs (1) and (2).(b) If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayers right to assert any challenge to the right to assess that property, whether in an administrative or judicial proceeding, shall be deemed to have been raised and resolved for that tax year and the values determined in accordance with that methodology shall be rebuttably presumed to be correct. If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), any pending taxpayer lawsuit that challenges the right to assess the property shall be dismissed by the taxpayer with prejudice as it applies to intercounty pipeline rights-of-way.(c) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor assigns values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayer may not challenge the right to assess that property and the values determined in accordance with that methodology shall be rebuttably presumed to be correct for that property for that tax year.(d) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor does not assign values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, at the 197576 base year values specified in subdivision (a), any assessed value that is determined on the basis of valuation standards that differ, in whole or in part, from those valuation standards set forth in subdivision (a) shall not benefit from any presumption of correctness, and the taxpayer may challenge the right to assess that property or the values for that property for that tax year. As used herein, a challenge to the right to assess shall include any assessment appeal, claim for refund, or lawsuit asserting any right, remedy, or cause of action relating to or arising from, but not limited to, the following or similar contentions:(1) That the value of the right-of-way is included in the value of the underlying fee or railroad right-of-way.(2) That assessment of the value of the right-of-way to the owner of the pipeline would result in double assessment.(3) That the value of the right-of-way may not be assessed to the owner of the pipeline separately from the assessment of the value of the underlying fee.(e) Notwithstanding any other provision of law, during a four-year period commencing on January 1, 1996, the assessor may issue an escape assessment in accordance with the specific valuation standards set forth in subdivision (a) for the following taxpayers and tax years:(1) Any intercounty pipeline right-of-way taxpayer who was a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198485 to 199697, inclusive.(2) Any intercounty pipeline right-of-way taxpayer who was not a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198990 to 199697, inclusive.(f) Any escape assessment levied under subdivision (e) shall not be subject to penalties or interest under the provisions of Section 532. If payment of any taxes due under this section is made within 45 days of demand by the tax collector for payment, the county shall not impose any late payment penalty or interest. Taxes not paid within 45 days of demand by the tax collector shall become delinquent at that time. If the tax thereon remains unpaid at the time set for declaration of default for delinquent taxes, the tax together with any penalty and costs as may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.(g) For purposes of this section, intercounty pipeline right-of-way means, except as otherwise provided in this subdivision, any interest in publicly or privately owned real property through which or over which an intercounty pipeline is placed. However, intercounty pipeline right-of-way does not include any parcel or facility that the State Board of Equalization originally separately assessed using a valuation method other than the multiplication of pipeline length within a subject property by a unit value determined in accordance with the density category of that subject property.(h) This section shall remain in effect only until January 1, 2022, 2027, and, as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2022, deletes or extends that date. repealed.
SEC. 5. Section 401.10 of the Revenue and Taxation Code is amended to read:
### SEC. 5.
401.10. (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, for intercounty pipeline rights-of-way on publicly or privately owned property, including those rights-of-way that are the subject of a change in ownership, new construction, or any other reappraisable event during the period from March 1, 1975, to June 30, 2021, 2026, inclusive, shall be rebuttably presumed to be at full cash value for that year, if all of the following conditions are met:(1) (A) The full cash value is determined to equal a 197576 base year value, annually adjusted for inflation in accordance with subdivision (b) of Section 2 of Article XIIIA of the California Constitution, and the 197576 base year value was determined in accordance with the following schedule:(i) Twenty thousand dollars ($20,000) per mile for a high density high-density property.(ii) Twelve thousand dollars ($12,000) per mile for a transitional density transitional-density property.(iii) Nine thousand dollars ($9,000) per mile for a low density low-density property.(B) For purposes of this section, the density classifications described in subparagraph (A) are defined as follows:(i) High density means Category 1 (densely urban) as established by the State Board of Equalization.(ii) Transitional density means Category 2 (urban) as established by the State Board of Equalization.(iii) Low density means Category 3 (valley-agricultural), Category 4 (grazing), and Category 5 (mountain and desert) as established by the State Board of Equalization.(2) The full cash value is determined utilizing the same property density classifications that were assigned to the property by the State Board of Equalization for the 198485 tax year or, if density classifications were not so assigned to the property for the 198485 tax year, the density classifications that were first assigned to the property by the board for a subsequent tax year.(3) (A) If a taxpayer owns multiple pipelines in the same right-of-way, an additional 50 percent of the value attributed to the right-of-way for the presence of the first pipeline, as determined under paragraphs (1) and (2), shall be added for the presence of each additional pipeline up to a maximum of two additional pipelines. For any particular taxpayer, the total valuation for a multiple pipeline right-of-way shall not exceed 200 percent of the value determined for the right-of-way of the first pipeline in the right-of-way in accordance with paragraphs (1) and (2).(B) If the State Board of Equalization has determined that an intercounty pipeline, located within a multiple pipeline right-of-way previously valued in accordance with subparagraph (A), has been abandoned as a result of physical removal or blockage, the assessed value of the right-of-way attributable to the last pipeline enrolled in accordance with subparagraph (A) shall be reduced by not less than 75 percent of that increase in assessed value that resulted from the application of subparagraph (A).(4) If all pipelines of a taxpayer located within the same pipeline right-of-way, previously valued in accordance with this section, are determined by the State Board of Equalization to have been abandoned as the result of physical removal or blockage, the assessed value of that right-of-way to that taxpayer shall be determined to be no more than 25 percent of the assessed value otherwise determined for the right-of-way for a single pipeline of that taxpayer pursuant to paragraphs (1) and (2).(b) If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayers right to assert any challenge to the right to assess that property, whether in an administrative or judicial proceeding, shall be deemed to have been raised and resolved for that tax year and the values determined in accordance with that methodology shall be rebuttably presumed to be correct. If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), any pending taxpayer lawsuit that challenges the right to assess the property shall be dismissed by the taxpayer with prejudice as it applies to intercounty pipeline rights-of-way.(c) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor assigns values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayer may not challenge the right to assess that property and the values determined in accordance with that methodology shall be rebuttably presumed to be correct for that property for that tax year.(d) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor does not assign values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, at the 197576 base year values specified in subdivision (a), any assessed value that is determined on the basis of valuation standards that differ, in whole or in part, from those valuation standards set forth in subdivision (a) shall not benefit from any presumption of correctness, and the taxpayer may challenge the right to assess that property or the values for that property for that tax year. As used herein, a challenge to the right to assess shall include any assessment appeal, claim for refund, or lawsuit asserting any right, remedy, or cause of action relating to or arising from, but not limited to, the following or similar contentions:(1) That the value of the right-of-way is included in the value of the underlying fee or railroad right-of-way.(2) That assessment of the value of the right-of-way to the owner of the pipeline would result in double assessment.(3) That the value of the right-of-way may not be assessed to the owner of the pipeline separately from the assessment of the value of the underlying fee.(e) Notwithstanding any other provision of law, during a four-year period commencing on January 1, 1996, the assessor may issue an escape assessment in accordance with the specific valuation standards set forth in subdivision (a) for the following taxpayers and tax years:(1) Any intercounty pipeline right-of-way taxpayer who was a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198485 to 199697, inclusive.(2) Any intercounty pipeline right-of-way taxpayer who was not a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198990 to 199697, inclusive.(f) Any escape assessment levied under subdivision (e) shall not be subject to penalties or interest under the provisions of Section 532. If payment of any taxes due under this section is made within 45 days of demand by the tax collector for payment, the county shall not impose any late payment penalty or interest. Taxes not paid within 45 days of demand by the tax collector shall become delinquent at that time. If the tax thereon remains unpaid at the time set for declaration of default for delinquent taxes, the tax together with any penalty and costs as may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.(g) For purposes of this section, intercounty pipeline right-of-way means, except as otherwise provided in this subdivision, any interest in publicly or privately owned real property through which or over which an intercounty pipeline is placed. However, intercounty pipeline right-of-way does not include any parcel or facility that the State Board of Equalization originally separately assessed using a valuation method other than the multiplication of pipeline length within a subject property by a unit value determined in accordance with the density category of that subject property.(h) This section shall remain in effect only until January 1, 2022, 2027, and, as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2022, deletes or extends that date. repealed.
401.10. (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, for intercounty pipeline rights-of-way on publicly or privately owned property, including those rights-of-way that are the subject of a change in ownership, new construction, or any other reappraisable event during the period from March 1, 1975, to June 30, 2021, 2026, inclusive, shall be rebuttably presumed to be at full cash value for that year, if all of the following conditions are met:(1) (A) The full cash value is determined to equal a 197576 base year value, annually adjusted for inflation in accordance with subdivision (b) of Section 2 of Article XIIIA of the California Constitution, and the 197576 base year value was determined in accordance with the following schedule:(i) Twenty thousand dollars ($20,000) per mile for a high density high-density property.(ii) Twelve thousand dollars ($12,000) per mile for a transitional density transitional-density property.(iii) Nine thousand dollars ($9,000) per mile for a low density low-density property.(B) For purposes of this section, the density classifications described in subparagraph (A) are defined as follows:(i) High density means Category 1 (densely urban) as established by the State Board of Equalization.(ii) Transitional density means Category 2 (urban) as established by the State Board of Equalization.(iii) Low density means Category 3 (valley-agricultural), Category 4 (grazing), and Category 5 (mountain and desert) as established by the State Board of Equalization.(2) The full cash value is determined utilizing the same property density classifications that were assigned to the property by the State Board of Equalization for the 198485 tax year or, if density classifications were not so assigned to the property for the 198485 tax year, the density classifications that were first assigned to the property by the board for a subsequent tax year.(3) (A) If a taxpayer owns multiple pipelines in the same right-of-way, an additional 50 percent of the value attributed to the right-of-way for the presence of the first pipeline, as determined under paragraphs (1) and (2), shall be added for the presence of each additional pipeline up to a maximum of two additional pipelines. For any particular taxpayer, the total valuation for a multiple pipeline right-of-way shall not exceed 200 percent of the value determined for the right-of-way of the first pipeline in the right-of-way in accordance with paragraphs (1) and (2).(B) If the State Board of Equalization has determined that an intercounty pipeline, located within a multiple pipeline right-of-way previously valued in accordance with subparagraph (A), has been abandoned as a result of physical removal or blockage, the assessed value of the right-of-way attributable to the last pipeline enrolled in accordance with subparagraph (A) shall be reduced by not less than 75 percent of that increase in assessed value that resulted from the application of subparagraph (A).(4) If all pipelines of a taxpayer located within the same pipeline right-of-way, previously valued in accordance with this section, are determined by the State Board of Equalization to have been abandoned as the result of physical removal or blockage, the assessed value of that right-of-way to that taxpayer shall be determined to be no more than 25 percent of the assessed value otherwise determined for the right-of-way for a single pipeline of that taxpayer pursuant to paragraphs (1) and (2).(b) If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayers right to assert any challenge to the right to assess that property, whether in an administrative or judicial proceeding, shall be deemed to have been raised and resolved for that tax year and the values determined in accordance with that methodology shall be rebuttably presumed to be correct. If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), any pending taxpayer lawsuit that challenges the right to assess the property shall be dismissed by the taxpayer with prejudice as it applies to intercounty pipeline rights-of-way.(c) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor assigns values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayer may not challenge the right to assess that property and the values determined in accordance with that methodology shall be rebuttably presumed to be correct for that property for that tax year.(d) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor does not assign values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, at the 197576 base year values specified in subdivision (a), any assessed value that is determined on the basis of valuation standards that differ, in whole or in part, from those valuation standards set forth in subdivision (a) shall not benefit from any presumption of correctness, and the taxpayer may challenge the right to assess that property or the values for that property for that tax year. As used herein, a challenge to the right to assess shall include any assessment appeal, claim for refund, or lawsuit asserting any right, remedy, or cause of action relating to or arising from, but not limited to, the following or similar contentions:(1) That the value of the right-of-way is included in the value of the underlying fee or railroad right-of-way.(2) That assessment of the value of the right-of-way to the owner of the pipeline would result in double assessment.(3) That the value of the right-of-way may not be assessed to the owner of the pipeline separately from the assessment of the value of the underlying fee.(e) Notwithstanding any other provision of law, during a four-year period commencing on January 1, 1996, the assessor may issue an escape assessment in accordance with the specific valuation standards set forth in subdivision (a) for the following taxpayers and tax years:(1) Any intercounty pipeline right-of-way taxpayer who was a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198485 to 199697, inclusive.(2) Any intercounty pipeline right-of-way taxpayer who was not a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198990 to 199697, inclusive.(f) Any escape assessment levied under subdivision (e) shall not be subject to penalties or interest under the provisions of Section 532. If payment of any taxes due under this section is made within 45 days of demand by the tax collector for payment, the county shall not impose any late payment penalty or interest. Taxes not paid within 45 days of demand by the tax collector shall become delinquent at that time. If the tax thereon remains unpaid at the time set for declaration of default for delinquent taxes, the tax together with any penalty and costs as may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.(g) For purposes of this section, intercounty pipeline right-of-way means, except as otherwise provided in this subdivision, any interest in publicly or privately owned real property through which or over which an intercounty pipeline is placed. However, intercounty pipeline right-of-way does not include any parcel or facility that the State Board of Equalization originally separately assessed using a valuation method other than the multiplication of pipeline length within a subject property by a unit value determined in accordance with the density category of that subject property.(h) This section shall remain in effect only until January 1, 2022, 2027, and, as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2022, deletes or extends that date. repealed.
401.10. (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, for intercounty pipeline rights-of-way on publicly or privately owned property, including those rights-of-way that are the subject of a change in ownership, new construction, or any other reappraisable event during the period from March 1, 1975, to June 30, 2021, 2026, inclusive, shall be rebuttably presumed to be at full cash value for that year, if all of the following conditions are met:(1) (A) The full cash value is determined to equal a 197576 base year value, annually adjusted for inflation in accordance with subdivision (b) of Section 2 of Article XIIIA of the California Constitution, and the 197576 base year value was determined in accordance with the following schedule:(i) Twenty thousand dollars ($20,000) per mile for a high density high-density property.(ii) Twelve thousand dollars ($12,000) per mile for a transitional density transitional-density property.(iii) Nine thousand dollars ($9,000) per mile for a low density low-density property.(B) For purposes of this section, the density classifications described in subparagraph (A) are defined as follows:(i) High density means Category 1 (densely urban) as established by the State Board of Equalization.(ii) Transitional density means Category 2 (urban) as established by the State Board of Equalization.(iii) Low density means Category 3 (valley-agricultural), Category 4 (grazing), and Category 5 (mountain and desert) as established by the State Board of Equalization.(2) The full cash value is determined utilizing the same property density classifications that were assigned to the property by the State Board of Equalization for the 198485 tax year or, if density classifications were not so assigned to the property for the 198485 tax year, the density classifications that were first assigned to the property by the board for a subsequent tax year.(3) (A) If a taxpayer owns multiple pipelines in the same right-of-way, an additional 50 percent of the value attributed to the right-of-way for the presence of the first pipeline, as determined under paragraphs (1) and (2), shall be added for the presence of each additional pipeline up to a maximum of two additional pipelines. For any particular taxpayer, the total valuation for a multiple pipeline right-of-way shall not exceed 200 percent of the value determined for the right-of-way of the first pipeline in the right-of-way in accordance with paragraphs (1) and (2).(B) If the State Board of Equalization has determined that an intercounty pipeline, located within a multiple pipeline right-of-way previously valued in accordance with subparagraph (A), has been abandoned as a result of physical removal or blockage, the assessed value of the right-of-way attributable to the last pipeline enrolled in accordance with subparagraph (A) shall be reduced by not less than 75 percent of that increase in assessed value that resulted from the application of subparagraph (A).(4) If all pipelines of a taxpayer located within the same pipeline right-of-way, previously valued in accordance with this section, are determined by the State Board of Equalization to have been abandoned as the result of physical removal or blockage, the assessed value of that right-of-way to that taxpayer shall be determined to be no more than 25 percent of the assessed value otherwise determined for the right-of-way for a single pipeline of that taxpayer pursuant to paragraphs (1) and (2).(b) If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayers right to assert any challenge to the right to assess that property, whether in an administrative or judicial proceeding, shall be deemed to have been raised and resolved for that tax year and the values determined in accordance with that methodology shall be rebuttably presumed to be correct. If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), any pending taxpayer lawsuit that challenges the right to assess the property shall be dismissed by the taxpayer with prejudice as it applies to intercounty pipeline rights-of-way.(c) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor assigns values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayer may not challenge the right to assess that property and the values determined in accordance with that methodology shall be rebuttably presumed to be correct for that property for that tax year.(d) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor does not assign values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, at the 197576 base year values specified in subdivision (a), any assessed value that is determined on the basis of valuation standards that differ, in whole or in part, from those valuation standards set forth in subdivision (a) shall not benefit from any presumption of correctness, and the taxpayer may challenge the right to assess that property or the values for that property for that tax year. As used herein, a challenge to the right to assess shall include any assessment appeal, claim for refund, or lawsuit asserting any right, remedy, or cause of action relating to or arising from, but not limited to, the following or similar contentions:(1) That the value of the right-of-way is included in the value of the underlying fee or railroad right-of-way.(2) That assessment of the value of the right-of-way to the owner of the pipeline would result in double assessment.(3) That the value of the right-of-way may not be assessed to the owner of the pipeline separately from the assessment of the value of the underlying fee.(e) Notwithstanding any other provision of law, during a four-year period commencing on January 1, 1996, the assessor may issue an escape assessment in accordance with the specific valuation standards set forth in subdivision (a) for the following taxpayers and tax years:(1) Any intercounty pipeline right-of-way taxpayer who was a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198485 to 199697, inclusive.(2) Any intercounty pipeline right-of-way taxpayer who was not a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198990 to 199697, inclusive.(f) Any escape assessment levied under subdivision (e) shall not be subject to penalties or interest under the provisions of Section 532. If payment of any taxes due under this section is made within 45 days of demand by the tax collector for payment, the county shall not impose any late payment penalty or interest. Taxes not paid within 45 days of demand by the tax collector shall become delinquent at that time. If the tax thereon remains unpaid at the time set for declaration of default for delinquent taxes, the tax together with any penalty and costs as may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.(g) For purposes of this section, intercounty pipeline right-of-way means, except as otherwise provided in this subdivision, any interest in publicly or privately owned real property through which or over which an intercounty pipeline is placed. However, intercounty pipeline right-of-way does not include any parcel or facility that the State Board of Equalization originally separately assessed using a valuation method other than the multiplication of pipeline length within a subject property by a unit value determined in accordance with the density category of that subject property.(h) This section shall remain in effect only until January 1, 2022, 2027, and, as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2022, deletes or extends that date. repealed.
401.10. (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, for intercounty pipeline rights-of-way on publicly or privately owned property, including those rights-of-way that are the subject of a change in ownership, new construction, or any other reappraisable event during the period from March 1, 1975, to June 30, 2021, 2026, inclusive, shall be rebuttably presumed to be at full cash value for that year, if all of the following conditions are met:
(1) (A) The full cash value is determined to equal a 197576 base year value, annually adjusted for inflation in accordance with subdivision (b) of Section 2 of Article XIIIA of the California Constitution, and the 197576 base year value was determined in accordance with the following schedule:
(i) Twenty thousand dollars ($20,000) per mile for a high density high-density property.
(ii) Twelve thousand dollars ($12,000) per mile for a transitional density transitional-density property.
(iii) Nine thousand dollars ($9,000) per mile for a low density low-density property.
(B) For purposes of this section, the density classifications described in subparagraph (A) are defined as follows:
(i) High density means Category 1 (densely urban) as established by the State Board of Equalization.
(ii) Transitional density means Category 2 (urban) as established by the State Board of Equalization.
(iii) Low density means Category 3 (valley-agricultural), Category 4 (grazing), and Category 5 (mountain and desert) as established by the State Board of Equalization.
(2) The full cash value is determined utilizing the same property density classifications that were assigned to the property by the State Board of Equalization for the 198485 tax year or, if density classifications were not so assigned to the property for the 198485 tax year, the density classifications that were first assigned to the property by the board for a subsequent tax year.
(3) (A) If a taxpayer owns multiple pipelines in the same right-of-way, an additional 50 percent of the value attributed to the right-of-way for the presence of the first pipeline, as determined under paragraphs (1) and (2), shall be added for the presence of each additional pipeline up to a maximum of two additional pipelines. For any particular taxpayer, the total valuation for a multiple pipeline right-of-way shall not exceed 200 percent of the value determined for the right-of-way of the first pipeline in the right-of-way in accordance with paragraphs (1) and (2).
(B) If the State Board of Equalization has determined that an intercounty pipeline, located within a multiple pipeline right-of-way previously valued in accordance with subparagraph (A), has been abandoned as a result of physical removal or blockage, the assessed value of the right-of-way attributable to the last pipeline enrolled in accordance with subparagraph (A) shall be reduced by not less than 75 percent of that increase in assessed value that resulted from the application of subparagraph (A).
(4) If all pipelines of a taxpayer located within the same pipeline right-of-way, previously valued in accordance with this section, are determined by the State Board of Equalization to have been abandoned as the result of physical removal or blockage, the assessed value of that right-of-way to that taxpayer shall be determined to be no more than 25 percent of the assessed value otherwise determined for the right-of-way for a single pipeline of that taxpayer pursuant to paragraphs (1) and (2).
(b) If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayers right to assert any challenge to the right to assess that property, whether in an administrative or judicial proceeding, shall be deemed to have been raised and resolved for that tax year and the values determined in accordance with that methodology shall be rebuttably presumed to be correct. If the assessor assigns values for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), any pending taxpayer lawsuit that challenges the right to assess the property shall be dismissed by the taxpayer with prejudice as it applies to intercounty pipeline rights-of-way.
(c) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor assigns values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, in accordance with the methodology specified in subdivision (a), the taxpayer may not challenge the right to assess that property and the values determined in accordance with that methodology shall be rebuttably presumed to be correct for that property for that tax year.
(d) Notwithstanding any change in ownership, new construction, or decline in value occurring after March 1, 1975, if the assessor does not assign values for rights-of-way for any tax year from the 198485 tax year to the 202021 202526 tax year, inclusive, at the 197576 base year values specified in subdivision (a), any assessed value that is determined on the basis of valuation standards that differ, in whole or in part, from those valuation standards set forth in subdivision (a) shall not benefit from any presumption of correctness, and the taxpayer may challenge the right to assess that property or the values for that property for that tax year. As used herein, a challenge to the right to assess shall include any assessment appeal, claim for refund, or lawsuit asserting any right, remedy, or cause of action relating to or arising from, but not limited to, the following or similar contentions:
(1) That the value of the right-of-way is included in the value of the underlying fee or railroad right-of-way.
(2) That assessment of the value of the right-of-way to the owner of the pipeline would result in double assessment.
(3) That the value of the right-of-way may not be assessed to the owner of the pipeline separately from the assessment of the value of the underlying fee.
(e) Notwithstanding any other provision of law, during a four-year period commencing on January 1, 1996, the assessor may issue an escape assessment in accordance with the specific valuation standards set forth in subdivision (a) for the following taxpayers and tax years:
(1) Any intercounty pipeline right-of-way taxpayer who was a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198485 to 199697, inclusive.
(2) Any intercounty pipeline right-of-way taxpayer who was not a plaintiff in Southern Pacific Pipe Lines, Inc. v. State Board of Equalization (1993) 14 Cal.App.4th 42, for the tax years 198990 to 199697, inclusive.
(f) Any escape assessment levied under subdivision (e) shall not be subject to penalties or interest under the provisions of Section 532. If payment of any taxes due under this section is made within 45 days of demand by the tax collector for payment, the county shall not impose any late payment penalty or interest. Taxes not paid within 45 days of demand by the tax collector shall become delinquent at that time. If the tax thereon remains unpaid at the time set for declaration of default for delinquent taxes, the tax together with any penalty and costs as may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.
(g) For purposes of this section, intercounty pipeline right-of-way means, except as otherwise provided in this subdivision, any interest in publicly or privately owned real property through which or over which an intercounty pipeline is placed. However, intercounty pipeline right-of-way does not include any parcel or facility that the State Board of Equalization originally separately assessed using a valuation method other than the multiplication of pipeline length within a subject property by a unit value determined in accordance with the density category of that subject property.
(h) This section shall remain in effect only until January 1, 2022, 2027, and, as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2022, deletes or extends that date. repealed.
SEC. 6. Section 1752.2 of the Revenue and Taxation Code is amended to read:1752.2. The participating counties may adopt a set of rules and regulations of notice and procedures for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules and regulations, the board shall operate pursuant to Article 1 (commencing with Section 301) of Chapter 3 of Division 1 of Title 18 of the California Code of Regulations, as those provisions read on January 1, 2017. board, as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions.
SEC. 6. Section 1752.2 of the Revenue and Taxation Code is amended to read:
### SEC. 6.
1752.2. The participating counties may adopt a set of rules and regulations of notice and procedures for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules and regulations, the board shall operate pursuant to Article 1 (commencing with Section 301) of Chapter 3 of Division 1 of Title 18 of the California Code of Regulations, as those provisions read on January 1, 2017. board, as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions.
1752.2. The participating counties may adopt a set of rules and regulations of notice and procedures for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules and regulations, the board shall operate pursuant to Article 1 (commencing with Section 301) of Chapter 3 of Division 1 of Title 18 of the California Code of Regulations, as those provisions read on January 1, 2017. board, as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions.
1752.2. The participating counties may adopt a set of rules and regulations of notice and procedures for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules and regulations, the board shall operate pursuant to Article 1 (commencing with Section 301) of Chapter 3 of Division 1 of Title 18 of the California Code of Regulations, as those provisions read on January 1, 2017. board, as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions.
1752.2. The participating counties may adopt a set of rules and regulations of notice and procedures for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules and regulations, the board shall operate pursuant to Article 1 (commencing with Section 301) of Chapter 3 of Division 1 of Title 18 of the California Code of Regulations, as those provisions read on January 1, 2017. board, as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions.
SEC. 7. Section 2910.1 of the Revenue and Taxation Code is amended to read:2910.1. (a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, unless the total tax bill amount due is too small to justify the cost of collection. Failure(b) Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section in this code shall be canceled if the assessee convinces does either of the following:(1) Convinces the tax collector that he or she the assessee did not receive the tax bill mailed to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.(2) Demonstrates to the tax collector that the delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.
SEC. 7. Section 2910.1 of the Revenue and Taxation Code is amended to read:
### SEC. 7.
2910.1. (a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, unless the total tax bill amount due is too small to justify the cost of collection. Failure(b) Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section in this code shall be canceled if the assessee convinces does either of the following:(1) Convinces the tax collector that he or she the assessee did not receive the tax bill mailed to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.(2) Demonstrates to the tax collector that the delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.
2910.1. (a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, unless the total tax bill amount due is too small to justify the cost of collection. Failure(b) Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section in this code shall be canceled if the assessee convinces does either of the following:(1) Convinces the tax collector that he or she the assessee did not receive the tax bill mailed to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.(2) Demonstrates to the tax collector that the delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.
2910.1. (a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, unless the total tax bill amount due is too small to justify the cost of collection. Failure(b) Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section in this code shall be canceled if the assessee convinces does either of the following:(1) Convinces the tax collector that he or she the assessee did not receive the tax bill mailed to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.(2) Demonstrates to the tax collector that the delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.
2910.1. (a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, unless the total tax bill amount due is too small to justify the cost of collection. Failure
(b) Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section in this code shall be canceled if the assessee convinces does either of the following:
(1) Convinces the tax collector that he or she the assessee did not receive the tax bill mailed to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.
(2) Demonstrates to the tax collector that the delinquency is due to the tax collectors failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.
SEC. 8. 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. 8. 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. 8. 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. 8.