Today's Law As Amended

PDF |Add To My Favorites | print page

AB-2234 State Board of Equalization: surveys: assessment procedures: counties and cities and counties.(2013-2014)



SECTION 1.

 Section 15640 of the Government Code is amended to read:

15640.
 (a) The State Board of Equalization shall make surveys in each county and city and county to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property for the purposes of taxation and in the performance generally of the duties enjoined upon him or her.
(b) The surveys shall include a review of the practices of the assessor with respect to uniformity of treatment of all classes of property to ensure that all classes are treated equitably, and that no class receives a systematic overvaluation or undervaluation as compared to other classes of property in the county or city and county.
(c) The surveys may include a sampling of assessments from the local assessment rolls. Any sampling conducted pursuant to subdivision (b) of Section 15643 shall be sufficient in size and dispersion to insure an adequate representation therein of the several classes of property throughout the county.
(d) In addition, the board may periodically conduct statewide surveys limited in scope to specific topics, issues, or problems requiring immediate attention.
(e) The board’s duly authorized representatives shall, for purposes of these surveys, have access to, and may make copies of, all records, public or otherwise, maintained in the office of any county assessor.
(f) The board shall develop procedures to carry out its duties under this section after consultation with the California Assessors’ Association. The board shall also provide a right to each county assessor to  and when appropriate, to each former county assessor whose administration is being reviewed, to  appeal to the board appraisals made within his or her county where differences have not been resolved before completion of a field review and shall adopt procedures to implement the appeal process.

SEC. 2.

 Section 15643 of the Government Code is amended to read:

15643.
 (a) (1) The board shall proceed with the  conduct  surveys of the assessment procedures and practices in the 10 largest  several  counties and cities and counties as rapidly as feasible,  counties,  and shall repeat or supplement each survey at least once in five years.
(2) The surveys of the 10 largest counties and cities and counties shall include a sampling of assessments on the local assessment rolls as described in Section 15640. The 10 largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year of 1995 and every fifth calendar year thereafter. Each survey required pursuant to paragraph (1) shall be completed within three months after the date the board began the survey. 
(b) The board shall, commencing January 1, 2016, and each of the next four calendar years, do all of the following:
(1) (A) Survey the assessment procedures of one qualified county or city and county and conduct a sample of assessments on the local assessment roll of another qualified county or city and county.
(B) For purposes of this paragraph, “qualified county or city and county” means the 11th to the 20th, inclusive, largest counties and cities and counties. The 11th to the 20th, inclusive, largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year of 2015 and every fifth calendar year thereafter.
(C) The qualified counties and cities and counties shall be stratified and selected at random by the board, in consultation with the California Assessors’ Association.
(2) (A) Survey the assessment procedures of three qualified counties or cities and counties and conduct a sample of assessments on the local assessment roll of two other qualified counties or cities and counties.
(B) (b)  For purposes of this paragraph, “qualified counties or cities and counties” means the 21st to the 58th, inclusive,  The surveys of the 10  largest counties and cities and counties. The 21st to the 58th, inclusive,  counties shall include a sampling of assessments on the local assessment rolls as described in Section 15640. In addition, the board shall each year, in accordance with procedures established by the board by regulation, select at random at least three of the remaining counties or cities and counties, and conduct a sample of assessments on the local assessment roll in those counties. If the board finds that a county or city and county has “significant assessment problems,” as provided in Section 75.60 of the Revenue and Taxation Code, a sample of assessments will be conducted in that county or city and county in lieu of a county or city and county selected at random. The 10  largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year 2015  of 1995  and every fifth calendar year thereafter.
(3) Conduct a sample of assessments on the local assessment roll in a county or city and county that the board determines has significant assessment problems pursuant to Section 75.60 of the Revenue and Taxation Code.
(C) The qualified counties and cities and counties shall be stratified and selected at random by the board, in consultation with the California Assessors’ Association.
(c) The statewide surveys which are limited in scope to specific topics, issues, or problems may be conducted whenever the board determines that a need exists to conduct a survey.
(d) When requested by the legislative body or the assessor of any county or city and county to perform a survey not otherwise scheduled, the board may enter into a contract with the requesting local agency to conduct that survey. The contract may provide for a board sampling of assessments on the local roll. The amount of the contracts shall not be less than the cost to the board, and shall be subject to regulations approved by the Director of General Services.
(e) This section shall remain in effect only until January 1, 2021, and as of that date is repealed.

SEC. 3.

 Section 15645 of the Government Code is amended to read:

15645.
 (a) Upon completion of a survey of the procedures and practices of a county assessor, the board shall prepare a written survey report setting forth its findings and recommendations and  that shall include, but not be limited to, recommendations specific to the context of the issues identified and comparable examples of practices in other counties the county assessor may adopt to improve existing practices, and  transmit a copy to the assessor. In addition the board may file with the assessor a confidential report containing matters relating to personnel. Before preparing its written survey report, the board shall do both of the following: meet with the assessor and when appropriate, the former assessor whose administration is being reviewed, to discuss and confer on those matters which may be included in the written survey report. 
(1) Meet with the assessor to discuss and confer on those matters which may be included in the written survey report.
(2) Notify the former assessor if the survey reviews the former assessor’s procedures and practices, and meet with the former assessor, upon his or her request, to discuss and confer on those matters that may be included in the survey report.
(b) Within 30 days after receiving a copy of the survey report, the assessor may file with the board a written response to the findings and recommendations in the survey report.
The board may, for good cause, extend the period for filing the response.
(c) (1) The survey report, together with the assessor’s response, if any, and the board’s comments, if any, shall constitute the final survey report. An addendum to the final survey report shall be published to include a former assessor’s written response to the findings and recommendations in the survey report that reviewed the former assessor’s procedures and practices, if any, and the board’s comments, if any. The final survey report shall be issued by the board as follows:
(A) For any survey commenced before July 1, 2016, within two years after the date the board began the survey.
(B) For any survey commenced on or after July 1, 2016, to June 30, 2017, within 15 months after the date the board began the survey.
(C) For any survey commenced on or after July 1, 2017, within 12 months after the date the board began the survey.
(2) (c)  (1)  The survey report, together with the assessor’s response, if any, and the board’s comments, if any, shall constitute the final survey report.  Within a year after receiving a copy of the final survey report, and annually thereafter, no later than the date on which the initial report was issued by the board and until all issues are resolved, the assessor shall file with the board of supervisors a report, indicating the manner in which the assessor has implemented or  implemented,  intends to implement, or the reasons for not implementing, the recommendations of the survey report, with copies of that response being sent to the Governor, the Attorney General, the State Board of Equalization, the Senate and Assembly, and to the grand juries and assessment appeals boards of the counties to which they relate.
(2) The final survey report shall be issued by the board in the following manner:
(A) For any survey commenced on or before December 31, 2014, within two years after the date the board began the survey.
(B) For any survey commenced on or after January 1, 2015, to December 31, 2015, inclusive, within 18 months after the date the board began the survey.
(C) For any survey commenced on or after January 1, 2016, within nine months after the date the board began the survey.