AB 119: County auditor: direct levies.

Existing law requires each county to have a county assessor certain offices, including the office of auditor who is designated to perform the duty of assessing property for a local taxing jurisdiction. Existing law requires the county assessor to perform certain duties and defines certain responsibilities of the county assessor. certain duties, including apportioning property tax revenue to each jurisdiction according to tax rate area. Existing law defines tax rate areas for the purpose of property tax allocation.

This bill would require the county assessors auditor, or other county officer designated by the county, to make publicly available on their internet websites website information about direct levies, as defined, applicable to each tax rate area within the county. defined, including the range of combined direct levies assessed on real property. The bill would require a website posting that identifies contact information for each direct levy assessed within their jurisdiction, to also include the range of fees assessed on individual parcels of real property subject to the special districts assessment.

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 the statutory provisions noted above.

Existing law requires each county to have a county assessor who is designated to perform the duty of assessing property for a local taxing jurisdiction. Existing law requires the county assessor to perform certain duties and defines certain responsibilities of the county assessor. Existing law defines tax rate areas for the purpose of property tax allocation.

This bill would require county assessors to make publicly available on their internet websites information about direct levies, as defined, applicable to each tax rate area within the county.

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 the statutory provisions noted above.