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AB-1426 Property taxation.(2023-2024)

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Date Published: 02/17/2023 09:00 PM
AB1426:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2023–2024 REGULAR SESSION

Assembly Bill
No. 1426

Introduced by Assembly Member Chen

February 17, 2023

An act to amend Section 2611.4 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 1426, as introduced, Chen. Property taxation.
Existing law with respect to the collection of property taxes provides that any county department, officer, or employee may refrain from collecting any tax, assessment, penalty or cost, license fees, or money owing to the county where the amount to be collected is $20 or less.
This bill would make nonsubstantive changes 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 2611.4 of the Revenue and Taxation Code is amended to read:

2611.4.
 Any county department, officer officer, or employee may refrain from collecting any tax, assessment, penalty or cost, license fees fees, or money owing to the county where if the amount to be collected is twenty dollars ($20) or less. Nothing in this This section shall not be construed as releasing any person from the payment of any tax, assessment, penalty or cost, license fee fee, or any other money which that is due and owing to the county.