Fiona Ma
- Democratic
Author
Existing property tax law requires the personal property of an air carrier be taxed at its fair market value, and the California Constitution requires property subject to ad valorem property taxation to be assessed in the county in which it is situated. Existing law, for the 2005–06 fiscal year to the 2010–11 fiscal year, inclusive, specifies a formula to determine the fair market value of certificated aircraft of a commercial air carrier. Existing law further requires, until December 31, 2010, the Aircraft Advisory Subcommittee of the California Assessors' Association to designate, after soliciting input from commercial air carriers operating in the state, a lead county assessor's office for each commercial air carrier operating certificated aircraft in this state in an assessment year, and requires the lead county assessor to calculate the value of the air carrier's personal property and to transmit these calculations to other county assessors, but specifies that each county assessor is responsible for assessing and enrolling the taxable value of the property in his or her county, as provided. Existing law also requires, until December 31, 2010, the lead county assessor's office to lead a team to audit the books and records of a commercial air carrier and authorizes these air carriers to file a property statement solely with the lead county assessor's office, as provided. This bill would extend the 2010–11 fiscal year termination date to the 2014–15 fiscal year and the December 31, 2010, repeal date to December 31, 2014, for the above-described provisions relating to the determination of the value and taxation of certificated aircraft. This bill would incorporate additional changes in Section 441 of the Revenue and Taxation Code proposed by AB 852, to be operative only if AB 852 and this bill are both enacted and become effective on or before January 1, 2010, both bills amend Section 441, and this bill is enacted after AB 852. By extending the application of the aforementioned valuation process for certificated aircraft beyond the 2010–11 fiscal year, thereby imposing new duties upon a lead county assessor's office, the 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. 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.
Consideration of Governor's veto stricken from file.
Consideration of Governor's veto pending.
Vetoed by Governor.
Enrolled and to the Governor at 1 p.m.
Assembly Rule 77 suspended. (Page 3152.)
Senate amendments concurred in. To enrollment. (Ayes 57. Noes 15. Page 3166.)
In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 10 pursuant to Assembly Rule 77.
Read third time, passed, and to Assembly. (Ayes 36. Noes 3. Page 2210.)
Read second time. To third reading.
Read third time, amended. To second reading.
Read second time and amended. Ordered to third reading.
From committee: Amend, and do pass as amended. (Ayes 10. Noes 3.) (July 23).
(Page 1804.)
Joint Rule 62(a) suspended.
From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 8. Noes 0.) (July 8).
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time, passed, and to Senate. (Ayes 60. Noes 4. Page 1738.)
Read second time. To third reading.
From committee: Do pass. (Ayes 13. Noes 1.) (May 20).
Read second time and amended.
From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 7. Noes 1.) (April 27).
In committee: Hearing postponed by committee.
In committee: Hearing for testimony only.
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
From printer. May be heard in committee March 20.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB311 | HTML |
| 02/17/09 - Introduced | |
| 04/02/09 - Amended Assembly | |
| 05/04/09 - Amended Assembly | |
| 08/18/09 - Amended Senate | |
| 09/02/09 - Amended Senate | |
| 09/11/09 - Enrolled |
| Document | Format |
|---|---|
| No related documents. |
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