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SB-624 Property taxation: liens: recordation.(2017-2018)

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Date Published: 03/28/2017 09:00 PM
SB624:v98#DOCUMENT

Amended  IN  Senate  March 28, 2017

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Senate Bill No. 624


Introduced by Senator Galgiani

February 17, 2017


An act to amend Section 155 of add Section 2191.10 to the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SB 624, as amended, Galgiani. Property taxation: administration. liens: recordation.
Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder.
This bill would authorize the board of supervisors of a county to provide that a tax on real or personal property is not a lien against the property assessed or the assessee if the amount of the tax assessed against that property or assessee is less than $200, excluding any interest, penalties, or other fees.

Existing law authorizes a county board of equalization or its executive director to extend the time for the performance of any act by the assessor or county board by up to 30 days, or 40 days in the case of public calamity, and requires written notice be given to specified persons if an extension is granted.

This bill would make a nonsubstantive change to that provision.

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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


SECTION 1.

 Section 2191.10 is added to the Revenue and Taxation Code, to read:

2191.10.
 Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax.

SECTION 1.Section 155 of the Revenue and Taxation Code is amended to read:
155.

The time fixed in this division for the performance of any act by the assessor or county board may be extended by the board or its executive director for not more than 30 days, or, in case of public calamity, 40 days. If an extension of time is granted, the executive director of the board shall provide written notice thereof to the county auditor, county tax collector, and the officer or county board to whom the extension is granted. The executive director shall inform the board at its next regular meeting of any action with respect to extensions taken by him or her. There shall be the same extension of time for any act of the board dependent on the act for which time was extended.