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BOARD OF EQUALIZATION STATE OF CALIFORNIA CALIFORNIA
STATE OF CALIFORNIA BOARD (P.0 WILLIAM M BENNCTT hrst D,str,ct. Kentfeld OF EQUALIZATION N STREET, SACRAMENTO, BOX 1799, SACRAMENTO, CALIFORNIA CALIFORNIA 95808) Second CONWAY Drrtnct. H COLLIS Los Angeles ERNEST J DRONENBURG JR Thwd Dstnct. San D,ego (916) 4454982 Fourth RICHARD NEVINS D~rtnct, Paadeno KENNETH CORY Controller, Socromrnto January DOUGLAS D 6ELL Execvttv~? Secrem-y 8, 1985 No. @j/O3 TO COUNTY ASSESSORS: TABLE OF SECTIONS AFFECTED BY 1984 LEGISLATION Here is a table of code sections that were affected interest to assessors. The sections shown are in Revenue and Taxation Code is shown first followed Next are other codes in alphabetical order. If you have any questions, please call our Technical by 1984 legislation of numerical order and the by the Government Code. Services Unit Sincerely, Verne Walton, Chief Assessment Standards vw:wpc Enclosures AO-12-1370A Division at 445-4982. REVENUE AND TAXATION CODE a Code Section * Action* Chapter Number Bill Number Effective Date Subject 51 AM 1164 AB 3741 01-01-85 Adjustments 62 AM 1010 AB 2890 01-01-85 Change In Ownership Exclusions 62.1 AD 1692 SB 2240 01-01-85 Change In Ownership Exclusions 62.1 R 1692 SB 2240 01-01-85 Change In Ownership Exclusions 64 AM 678 AB 2433 01-01-85 Corporation 73.1 AD 1132 AB 3945 01-01-85 "Newly Constructed" 75 AM 946 AB 2345 09-10-84 Intent of Supplemental 75.5 AM 946 AB 2345 09-10-84 Definition 75.10 AM 946 AB 2345 09-10-84 Reappraisal 75.11 AM 946 AB 2345 09-10-84 Supplemental 75.12 R 946 AB 2345 09-10-84 Date of Completion of Construction 5.12 AD 946 AB 2345 09-10-84 Date of Completion of Construction 75.13 AM 946 AB 2345 09-10-84 Supplemental Assessment: Not Escape 75.15 AD 946 AB 2345 09-10-84 Supplemental Assessment: Fixtures 75.15 R 946 AB 2345 09-10-84 Supplemental Assessment: Fixtures 75.15 AD 946 AB 2345 09-10-84 Supplemental Assessment: Fixtures 75.18 AM 1164 AB 3741 01-01-85 Inflation 75.22 AM 946 AB 2345 09-10-84 Supplemental 75.31 AM 946 AB 2345 09-10-84 Notice to Assessee 75.32 AD 946 AB 2345 09-10-84 Failure to Receive 75.40 AM 946 AB 2345 09-10-84 Transmit AD-ADD AM-AMEND R-REPEAL to Base-Year Values & Partnership Interests Exclusions Assessment of Property Circumstances Assessments Factor on New Construction Assessment: Exemptions Notice Supplemental Assessment RN-RENUMBER -l~ ~-~ -~- c “. REVENUE AND TAXATION CODE ' Code --Section Action* Chapter Number Bill Number @ Effective Date Subiect 75.41 AM 512 SB 1325 07-17-84 Applying 75.41 AM 946 AB 2345 09-10-84 Supplemental 75.42 AM 946 AB 2345 09-10-84 Enrolling 75.43 AD 946 AB 2345 09-10-84 Refunds to be Made Within 75.50 AM 946 AB 2345 09-10-84 Auditor to Transmit 75.52 AM 512 SB 1325 07-17-84 Taxes Due Date Bill Mailed 75.52 AM 946 AB 2345 09-10-84 Taxes Due Date Bill Mailed 75.53 AM 946 AB 2345 09-10-84 Delinauency 75.54 AM 946 AB 2345 09-10-84 Lien 75.55 R 946 AB 2345 09-10-84 Refunds 75.60 AM 946 AB 2345 09-10-84 Funds for 75.65 AM 846 AB 839 01-01-85 Reimbursement 75.70 AM 946 AB 2345 09-10-84 Allocation of Revenue 75.72 AD 946 AB 2345 09-10-84 Allocation of Delinauency 110.1 AM 1164 AB 3741 01-01-85 Definition of Full 123 AM 988 AB 2520 09-11-84 Amount of Defaulted 124 AM 988 AB 2520 09-11-84 Current 126 AM 988 AB 2520 09-11-84 Tax-Defaulted 127 R 988 AB 2520 09-11-84 Definition *Action: AD-ADD AM-AMEND R-REPEAL RN-RENUMBER -2- Tax Rate Assessment Supplemental Tax Rate Assessment of Supplemental 30 Days Assessment Administration to Counties Penalties Cash Value Taxes Defined Taxes Defined Property of Tax-Deeded Defined Property REVENUE AND TAXATION CODE a Code Section a Action* Chapter Number Bill Number Effective Date Subject 155.2 R 678 AB 2433 01-01-85 1979-80/1980-81 155.3 R 678 AB 2433 01-01-85 Suspension 155.20 AM 1040 AB 511 01-01-85 Low Value 155.21 R 678 AB 2433 01-01-85 1978-79 Unsecured 205.5 AM 1332 SB 1425 01-01-85 Disabled Veterans Exemption 205.5 R 1332 SB 1425 01-01-85 Disabled Veterans Exemption 205.5 AD 1332 SB 1425 01-01-85 Disabled Veterans Exemption 214 AM 1102 SB 2109 01-01-85 Welfare Exemption 214.12 AD 1040 AB 511 01-01-85 Welfare Exemption 214.13 AD 1261 AB 401 01-01-85 Welfare Exemption 217.1 AM 946 AB 2345 09-10-84 Exempt Aerospace 225 R 678 AB 2433 01-01-85 Transshipment Exemption 225.2 R 678 AB 2433 01-01-85 Transshipment Exemption 225.3 R 678 AB 2433 01-01-85 Transshipment Exemption 226 R 678 AB 2433 01-01-85 Imported 233 R 678 AB 2433 01-01-85 Goods Imported 253.10 R 678 AB 2433 01-01-85 Transshipment 261 AM 678 AB 2433 01-01-85 Recordation 408 AM 678 AB 2433 01-01-85 Confidentiality 408.2 AM 678 AB 2433 01-01-85 Assessors *Action: AD-ADD AM-AMEND R-REPEAL RN-RENUMBER a -3- Assessment of Mandatory Property Goods: Roll Duties Exemption Roll Personalty Validity of Assessment In Containers Exemption Reauirements of Assessors Records Records Open to Public e * REVENUEAND TAXATION CODE Code Section --Action* Chapter Number Bill Number Effective Date Subject 409 AM 678 AB 2433 01-01-85 Fees for 423 AM 678 AB 2433 01-01-85 Valuation of Open-Space 423.5 AM 678 AB 2433 01-01-85 Valuation of Timberland 426 AM 678 AB 2433 01-01-85 Valuation of Open-Space 434.5 AM 634 SB 1724 01-01-85 Value 437 AM 678 AB 2433 01-01-85 Valuation of Timberland 439.2 AM 678 AB 2433 01-01-85 Valuation of Historical Property 439.3 AM 678 AB 2433 01-01-85 Valuation of Historical Property 469 AM 678 AB 2433 01-01-85 Audit 480.1 AM 678 AB 2433 01-01-85 Change In Ownership Statement 480.2 AM 678 AB 2433 01-01-85 Change In Ownership Statement 480.3 AD 1237 AB 3132 01-01-85 Preliminary Change In Ownership 480.3 R 1237 AB 3132 01-01-85 Preliminary Change In Ownership AD 1237 AB 3132 01-01-85 Preliminary Change In Ownership 480.4 lJ R 1237 AB 3132 01-01-85 Preliminary Change In Ownership 480.4 lJ AD 872 AB 2922 01-01-85 Reporting Leased Tax-Exempt Property 480.4 lJ R 872 AB 2922 01-01-85 Reporting Leased Tax-Exempt Property 482 AM 678 AB 2433 01-01-85 Failure To File 619.1 R 678 AB 2433 01-01-85 Address of Assessment 670 AM 678 AB 2433 01-01-85 Appraiser 480.4 lJ *Action: AD-ADD Y There AM-AMEND R-REPEAL are two separate, ---- .- -- ~ independent - of Timberland of Profession, code sections ~-- ~~~~_~,. - with Certification this Trade, or Business Statement RN-RENUMBER -4- - Information number. Notification m REVENUE AND TAXATION CODE t ode Section Action* Chapter Number Bill Number Effective Date Subject 981 R 678 AB 2433 01-01-85 Situs 992 R 678 AB 2433 01-01-85 Wine or Brandy 993 R 678 AB 2433 01-01-85 Distilled Spirits 1622.1 AM 568 SB 1786 01-01-85 Selection of Appeals 1622.2 AD 567 SB 2324 07-18-84 Appeals 1638 AM 678 AB 2433 01-01-85 Representation 1640.1 AM 678 AB 2433 01-01-85 Hearing 2054 R 678 AB 2433 01-01-85 Change In Local 2132 AM 678 AB 2433 01-01-85 Method 2188.5 AM 407 AB 2830 01-01-85 Planned 2194 AM 988 AB 2520 09-11-84 Removal of Lien a AM 988 AB 2520 09-11-84 Statute 2256.2 AM 678 AB 2433 01-01-85 State 2607 AM 988 AB 2520 09-11-84 Taxes Payable 2612 AM 988 AB 2520 09-11-84 Tax-Defaulted Property; Entry 2612.5 AM 988 AB 2520 09-11-84 Tax-Defaulted Property; Separate 2703 AM 988 AB 2520 09-11-84 Taxes 2922 AM 988 AB 2520 09-11-84 Unsecured 3351 AM 988 AB 2520 09-11-84 Notice 3352 AM 988 AB 2520 09-11-84 Form and Content &Action: AD-ADD AM-AMEND * R-REPEAL RN-RENUMBER a -5- of Property on Consignment Inventory Inventory Board Members Board Members: Term of Offices In Appeals Officers Report Roll of Computing Levies Development: Separate of Limitation; Liens Board of Control Hearings Payable Taxes Delinauent of Impending of Assessment Default Notice on Roll Tax Bills + *i. REVENUE AND TAXATION CODE Code Section Action* Chapter Number Bill Number Effective Date Subiect of Intent 3361 AM 988 AB 2520 09-11-84 Notice 3362 AM 988 AB 2520 09-11-84 Content 3365 AM 988 AB 2520 09-11-84 Send Notice 3366 AM 988 AB 2520 09-11-84 Content I3371 AM 988 AB 2520 09-11-84 Affidavit to Sell as Tax-Defaulted of Intent of Notice of Intent of Notice to Sell to Sell to Assessee Sent to Assessee of Tax-Defaulted Property Published AM 3372 988 AB 2520 09-11-84 Content of Affidavit of Tax-Defaulted Property 3375 AM 988 AB 2520 09-11-84 Notification 3436 AM 988 AB 2520 09-11-84 Declaration 3437 AM 988 AB 2520 09-11-84 Payment by Owner Prior 3438 AM 988 AB 2520 09-11-84 Discovery 3439 AM 988 AB 2520 09-11-84 Tax-Defaulted; 3440 AM 988 AB 2520 09-11-84 Notice 3441 AM 988 AB 2520 09-11-84 Impairing 3442 AM 988 AB 2520 09-11-84 Entry on Current 3443 AM 988 AB 2520 09-11-84 Entry on Assessors Records 3443.5 AM 988 AB 2520 09-11-84 Entry on Assessors Records 3444 AM 988 AB 2520 09-11-84 Declaration 3446 AM 988 AB 2520 09-11-84 Not. AD-ADD *Action: AM-AMEND R-REPEAL RN-RENUMBER -6- ,, -’ ~- - by Tax Collector of Default; Time and Place to Declaration of Error Entry on Roll to Controller Value of Tax-Defaulted Roll of Default to Controller; Property Held Void Alternative Procedure 4 REVENUE AND TAXATION CODE a Code Section 3447 Action* AM Chapter Number Bill Number 988 AB 2520 Effective Date 09-11-84 Subject Procedures on Filing or Not of Detailed Statement 3448 AM 988 AB 2520 09-11-84 Control System Inoperative 3451 AM 988 AB 2520 09-11-84 Acceptance of Negotiable or Inadeouate Paper by Collector ai 3452 AM 988 AB 2520 09-11-84 Acceptance 3510 R 988 AB 2520 09-11-84 Taxes 3511 R 988 AB 2520 09-11-84 Deed to State 3512 R 988 AB 2520 09-11-84 Controller 3512.1 AM 988 AB 2520 09-11-84 Assessor to Provide Description 3512.1 RN 988 AB 2520 09-11-84 Assessor to Provide Description R 988 AB 2520 09-11-84 Content 3514 AM 988 AB 2520 09-11-84 Recordation of Notice to Controller 3514 RN 988 AB 2520 09-11-84 Recordation of Notice to Controller 3514.5 R 988 AB 2520 09-11-84 Use of Duplicate 3515 R 988 AB 2520 09-11-84 Transmission 3516 AM 988 AB 2520 09-11-84 Controller to File Notice 3516 RN 988 AB 2520 09-11-84 Controller to File Notice 3517 R 988 AB 2520 09-11-84 Deed as Prima 3518 R 988 AB 2520 09-11-84 Conclusive 13 *Action: AD-ADD AM-AMEND R-REPEAL as Payment Defined to Provide Deed Forms of Deed Forms Deed of Deed Facie Evidence Evidence RN-RENUMBER a -7- - - c REVENUE AND TAXATION CODE Code Section Action* Chapter Number Bill Number Effective Date Subject 3519 AM 988 AB 2520 09-11-84 Parity of Deeds 3519 RN 988 AB 2520 09-11-84 Parity of Deeds 3520 R 988 AB 2520 09-11-84 Effect on Tax Liens 3522 R 988 AB 2520 09-11-84 Defense 3591 R 988 AB 2520 09-11-84 Redemption 3592 R 988 AB 2520 09-11-84 Taxes Defined 3593 R 988 AB 2520 09-11-84 District Attorney 3594 R 988 AB 2520 09-11-84 Quieting Title 3595 R 988 AB 2520 09-11-84 Bringing Action 3596 R 988 AB 2520 09-11-84 Property Included 3597 R 988 AB 2520 09-11-84 Complaint 3538 R 988 AB 2520 09-11-84 Affidavit 3599 R 988 AB 2520 09-11-84 Summons 3600 R 988 AB 2520 09-11-84 Posting Summons; Notice 3601 R 988 AB 2520 09-11-84 Service of Summons 3602 R 988 AB 2520 09-11-84 Service by Publication 3602.5 R 988 AB 2520 09-11-84 Service on Taxing 3603 R 988 AB 2520 09-11-84 Proof 3604 R 988 AB 2520 09-11-84 Court's 3605 R 988 AB 2520 09-11-84 Decree Quieting *Action: AD-ADD AM-AMEND R-REPEAL RN-RENUMBER -8- Based on Invalid Deed Defined Defined by State Regarding Adverse Agency Rewired Determination Title Claimant m of Action REVENUE AND TAXATION CODE m Code Section Action* Chapter Number Bill Number Effective Date Subject 3606 R 988 AB 2520 09-11-84 Correction 3607 R 988 AB 2520 09-11-84 Defective 3608 R 988 AB 2520 09-11-84 Amount Due 3609 R 988 AB 2520 09-11-84 Interlocutory 3610 R 988 AB 2520 09-11-84 Payment 3611 R 988 AB 2520 09-11-84 Distribution 3612 R 988 AB 2520 09-11-84 Decree Voiding 3613 R 988 AB 2520 09-11-84 Decree Quieting 3614.5 R 988 AB 2520 09-11-84 Right of Redemption 3615 R 988 AB 2520 09-11-84 Other Property 3 16 R 988 AB 2520 09-11-84 Corrected db 7 R 988 AB 2520 09-11-84 Power of Controller 3651 R 988 AB 2520 09-11-84 Renting 3652 R 988 AB 2520 09-11-84 Accounting 3653 R 988 AB 2520 09-11-84 Obtaining 3653.1 R 988 AB 2520 09-11-84 Owner Responsible 3654 R 988 AB 2520 09-11-84 Unlawful 3655 R 988 AB 2520 09-11-84 Controllers 3656 R 988 AB 2520 09-11-84 Cancellation 3657 R 988 AB 2520 09-11-84 Public *Action: AD-ADD AM-AMEND R-REPEAL RN-RENUMBER m -9- of Errors Notice Decree Sale Title Terminated Affected Redemptions by Controller Possession for Detainer Powers of Leases Nuisance Personalty I _- - _._- - --.--- _L_-- wk.““4...--W-ii A.. -____ c- REVENUE AND TAXATION CODE Code Section Action* Chapter Number Bill Number Effective Date Subject 3658 R 988 AB 2520 09-11-84 Appraisal 3659 R 988 AB 2520 09-11-84 Receipts 3659.3 R 988 AB 2520 09-11-84 Share Claims 3659.5 R 988 AB 2520 09-11-84 Pro-Rata 3659.6 R 988 AB 2520 09-11-84 Distribution 3659.7 R 988 AB 2520 09-11-84 Clerical 3659.9 R 988 AB 2520 09-11-84 Uncollectable 3660 R 988 AB 2520 09-11-84 Redemption Tax Fund Abolished 3691 AM 988 AB 2520 09-11-84 Collectors Power to Sell 3691.1 AD 988 AB 2520 09-11-84 Collector Remitted to Counties * Distribution by Agreement Expense Amounts to Notify Controller of Power of Sale 3631.2 AD 988 AB 2520 09-11-84 Contents 3692 AM 988 AB 2520 09-11-84 Sell 3695.3 AM 988 AB 2520 09-11-84 Meaning 3695.5 AM 988 AB 2520 09-11-84 Non-profit of Notice Within to Controller Two Years of Assessments Organization Purchasing Property 3700 AM 988 AB 2520 09-11-84 Controllers 3701 AM 988 AB 2520 09-11-84 Notice 3707 AM 988 AB 2520 09-11-84 Termination 3710 AM 988 AB 2520 09-11-84 Contents 1~ *Action: AD-ADD AM-AMEND R-REPEAL RN-RENUMBER -lO- Authorization of Sale to Assessee of Redemption of Deed Right REVENUE AND TAXATION CODE Code Section Action* Chapter Number Bill Number Effective Date Subject 3731 AM 988 AB 2520 09-11-84 Refunds Following Quitclaim Deed 3791 AM 988 AB 2520 09-11-84 Purchase By Taxing Agency from 3791.3 AM 988 AB 2520 09-11-84 Purchase By State, County, State or Revenue District 3791.4 AM 988 AB 2520 09-11-84 Purchase 3792 AM 988 AB 2520 09-11-84 Joint 3793 AM 988 AB 2520 09-11-84 Contents of Agreement 3797 AM 988 AB 2520 09-11-84 Contents of Notice 3799 AM 988 AB 2520 09-11-84 Mailing 3807.5 AM 988 AB 2520 09-11-84 Reconveyance 01 AM 988 AB 2520 09-11-84 Right 02 AM 988 AB 2520 09-11-84 Amount of Redemption 4103 AM 988 AB 2520 09-11-84 Filing 4105.2 AM 988 AB 2520 09-11-84 Contents of Certificate of Redemption 4105.3 AM 988 AB 2520 09-11-84 Contents of Certificate of Redemption 4112 AM 988 AB 2520 09-11-84 Redemption 4837.5 AM 866 AB 2692 01-01-85 Four Year Escape Payment Period 5097 AM 946 AB 2345 09-10-84 Conditions 5097.2 AM 946 AB 2345 09-10-84 Contents 5098.6 R 1261 AB 401 01-01-85 Barrett/Armstrong 8 *Action: AD-ADD AM-AMEND R-REPEAL RN-RENUMBER a -ll- By Non-Profit Purchase Organization By Taxing notice Agencies of Agreement of Agreement by Taxing to Assessee Agency to Redeem of Delinouent Fees; for List Release Refund of Refund Claim Refunds Recordation .. . - __, - - _- ._-I - -. -- -.._ _ - - - _ .- * _ -. or REVENUE AND TAXATION CODE Code Section Action* Chapter Number Bill Number Effective Date ~~~ Subject F 5801 AM 1760 SB 1841 10-01-84 Definition of Mobilehome 5812 AM 1760 SB 1841 10-01-84 Mobilehome Value 5832 AM 678 AB 2433 01-01-85 Mobilehome Tax Clearance 5841 AM 1760 SB 1841 10-01-84 HCD to Provide 10759.5 R 1760 SB 1841 10-01-84 Delinouent License Fee 10760 R 1760 SB 1841 10-01-84 Delinquent License Fee 10760 AD 1760 SB 1841 10-01-84 Delinauent License Fee 11342 AD 678 AB 2433 01-01-85 Reauests 20505 AM 1578 AB 3737 01-01-85 Postponement 20581 AM 1578 AB 3737 01-01-85 Chapter 20583 AM 1578 AB 3737 01-01-85 Postponement: 20621 AM 1578 AB 3737 01-01-85 Contents 20639.2 AM 1342 SB 1928 09-26-84 Postponement 38204 AM 678 AB 2433 01-01-85 Designation 38902 R 678 AB 2433 01-01-85 Timber Tax Reserve 38903.1 R 678 AB 2433 01-01-85 Timber Tax Fund Interest 38905.1 AM 678 AB 2433 01-01-85 Allocation ‘I’/ ‘,‘I,# IIS ~,/I I: i on: @‘$Act AD-ADD AM-AMEND R-REPEAL RN-RENUMBER -12- for Entry on Roll Certificates Mobilehome Closed for Lists Hearings Elaerly & Disabled Title Dwelling of Claim for Defined For Postponement Mobilehomes of Timber of Timber Value Areas Fund Tax Funds m _ - GOVERNMENTCODE Code Section Action* Chapter Number Bill Number Effective Date 15606 AM 678 A82433 l-l-85 Powers and Duties 51111 AM 678 A82433 l-l-85 Timberland 51112 AM 678 AB2433 l-l-85 Zoning 65913.5 AD 653 SB2136 l-l-85 Protest Subject of Board Preserve; of Parcels Adoption as Timberland of List Preserve Procedures CIVIL CODE Code Section 815.10 Action* Chapter Number *Bill Number Effective Date AD 777 SB2260 l-l-85 Subject Conservation Easements HEALTH AND SAFETY CODE m Code Section Action* Chapter Number Bill Number Effective Date 18083 R 1760 SB1841 lo-l-84 Delinauent 18116 AM 1760 SB1841 lo-l-84 License 18116.1 AD 1760 SB1841 lo-l-84 Nonpayment Constitutes 18119 AM 1760 SB1841 lo-l-84 Delinauent Fees; *Action: AD-ADD AM-AMEND R-REPEAL RN-RENUMBER -13- Subject License Fees Fee Due Date Notice Lien to Owners ASSEMBLY CONSTITUTIONAL AMENDMENTS Code Section Action* Chapter Number a Effective Date Bill Number Subject 142 ACA55 21 Bonded Indebtedness 65 ACA66 11-6-84 Postponement SENATE CONSTITUTIONAL AMENDMENTS 2 SCAl4 6-5-84 Seismic 56 SCA58 11-6-84 Fire Safety Exclusion Protection Systems Exclusion SENATE CONCURRENTRESOLUTIONS 8-20-84 SCR19 100 Homeowner's Exemption SENATE JOINT RESOLUTIONS SJR19 7-12-84 AM-AMEND R-REPEAL RN-RENUMBER on ballot to date. 90 *Action: 2.f AD-ADD Not placed AO-17A-1438A/W-2 -14- -~ Federal Forestlands Study m