Paul J Cook
- Republican
Author
(1) The California Constitution requires the State Board of Equalization to assess the property, other than franchises, of companies transmitting or selling gas or electricity. Existing property tax law provides for the valuation, as a unit, of properties of a state assessee that are operated as a unit as a primary function of that assessee, and for the allocation of the assessed value of the unit among various counties in which the state‑assessee's unitary property is located. Existing law also provides, pursuant to specified formulas, for the application in each county of specified tax rates to unitary assessed value, and for the allocation among jurisdictions in that county of the resulting revenues. This bill would, for the 2010–11 fiscal year and for each fiscal year thereafter, require the assessed value of specified property that is located within a redevelopment project area of a joint powers authority be allocated exclusively to the county in which the facility is located, and that the revenues derived from the assessment of this property be allocated in the same percentage shares as revenues derived from locally assessed property among the jurisdictions in which the property is located, as provided. This bill would authorize the State Board of Equalization to amend the tax rolls for the 2010–11 fiscal year in order to provide these allocations. This bill would also make conforming changes to related provisions. (2) This bill would make legislative findings and declarations as to the necessity of a special statute. (3) This bill would also incorporate additional changes in Section 100 of the Revenue and Taxation Code, proposed by SB 1398, to be operative if SB 1398 and this bill are both enacted and become effective on or before January 1, 2011, and this bill is enacted last. (4) By establishing new duties with respect to the annual allocation of property tax revenues derived from state‑assessed property, this bill would create 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 these statutory provisions. (5) This bill would change the pro rata shares in which ad valorem property tax revenues are allocated among local agencies in a county, within the meaning of paragraph (3) of subdivision (a) of Section 25.5 of Article XIII of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. (6) This bill would declare that it is to take effect immediately as an urgency statute.
Approved by the Governor.
Chaptered by Secretary of State - Chapter 433, Statutes of 2010.
Enrolled and to the Governor at 5 p.m.
(Corrected September 9.)
Urgency clause adopted. Senate amendments concurred in. To enrollment. (Ayes 74. Noes 0. Page 6792.)
Joint Rule 62(a), file notice suspended. (Page 6732.)
From committee: With recommendation: That Senate amendments be concurred in. (Ayes 16. Noes 0.) (August 26).
From committee: With recommendation: That Senate amendments be concurred in, and re-refer to Com. on APPR. Re-referred. (Ayes 9. Noes 0.) (August 25).
Joint Rule 62(a), file notice suspended. (Page 6691.)
Joint Rule 62(a), file notice suspended. (Page 6608.)
Re-referred to Coms. on L. GOV. and APPR. pursuant to Asssembly Rule 77.2.
Read third time. Urgency clause adopted. Passed and to Assembly. (Ayes 36. Noes 0. Page 4791.)
In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 25 pursuant to Assembly Rule 77.
Read second time. To third reading.
Read third time, amended. To second reading.
Read second time. To third reading.
From committee: Do pass. (Ayes 11. Noes 0.) (August 12).
Received August 13 pursuant to JR 61(b)(14).
In committee: Placed on APPR suspense file.
In committee: Hearing postponed by committee.
From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 5. Noes 0.) (June 30).
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on L. GOV.
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR.
Withdrawn from committee.
In committee: Held under submission.
In committee: Placed on Appropriations suspense file.
From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 4. Noes 0.) (June 16).
Read third time, passed, and to Senate. (Ayes 74. Noes 0. Page 1440.)
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time, amended, and returned to third reading. (Page 1354.).
Read second time. To third reading.
From committee: Do pass. (Ayes 15. Noes 0.) (April 29).
From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 7. Noes 0.) (March 31).
From printer. May be heard in committee March 20.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB308 | HTML |
| 02/17/09 - Introduced | |
| 05/11/09 - Amended Assembly | |
| 06/09/10 - Amended Senate | |
| 06/23/10 - Amended Senate | |
| 08/19/10 - Amended Senate | |
| 09/08/10 - Enrolled | |
| 09/29/10 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.
If you notice any inconsistencies with these official sources, feel free to file an issue.