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AB-188 Taxation and assessment: multiple parcels.(1995-1996)

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Assembly Bill No. 188
CHAPTER 1125

An act to add Section 53087.4 to the Government Code, relating to taxation.

[ Filed with Secretary of State  September 30, 1996. Approved by Governor  September 30, 1996. ]

LEGISLATIVE COUNSEL'S DIGEST


AB 188, Machado. Taxation and assessment: multiple parcels.
Existing law authorizes the levy of various taxes or assessments with respect to parcels of real property.
This bill would require, for purposes of a special tax levied by a local agency on a per parcel basis on or after January 1, 1997, that any parcel created by a subdivision map under specified circumstances be a single assessment unit and that a parcel that has not been subdivided, as specified, be a separate assessment unit only to the extent it has been previously conveyed in one or more deeds separating the parcel from adjoining property. By imposing new duties upon local officials in determining whether parcels of real property should be considered a single assessment unit, 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, including the creation of a State Mandates Claims Fund to pay the costs of mandates that do not exceed $1,000,000 statewide and other procedures for claims whose statewide costs exceed $1,000,000.
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 these statutory provisions.

The people of the State of California do enact as follows:


SECTION 1.

 Section 53087.4 is added to the Government Code, to read:

53087.4.
 (a)  In the case of a special tax levied by a local agency on a per parcel basis, both of the following conditions shall apply:
(1)  A parcel created by a subdivision map approved in accordance with the Subdivision Map Act (Division 2 (commencing with Section 66410) of Title 7) shall be deemed to be a single assessment unit and shall not be deemed, on the basis of multiple assessor’s parcel numbers assigned by the assessor, to constitute multiple assessment units.
(2)  A parcel that has not been subdivided in accordance with the Subdivision Map Act (Division 2 (commencing with Section 66410) of Title 7) may be deemed to constitute a separate assessment unit only to the extent that that parcel has been previously described and conveyed in one or more deeds separating it from all adjoining property.
(b)  If the parcel identified pursuant to paragraph (1) or (2) is not consistent with the property’s identification by assessor’s parcel number, it shall be the responsibility of the parcel owner to provide the local taxing jurisdiction with written notice of the correct assessor’s parcel number of taxable parcels pursuant to this section 30 days after the initial tax bill containing the tax levy.
(c)  Any parcel identified pursuant to this section shall be for tax purposes only and shall not confer any entitlement on the property.
(d)  This section shall not apply to any special tax levied prior to the effective date of this section.

SEC. 2.

 Notwithstanding Section 17610 of the Government Code, 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. If the statewide cost of the claim for reimbursement does not exceed one million dollars ($1,000,000), reimbursement shall be made from the State Mandates Claims Fund.
Notwithstanding Section 17580 of the Government Code, unless otherwise specified, the provisions of this act shall become operative on the same date that the act takes effect pursuant to the California Constitution.