HomeMy WebLinkAboutStaff legislative active communications 1977 .... ram..
CA 77;{S2
61TY OF HUNTINGTON BEACH .
COUNCIL. - ADMINISTRATOR COMMUNICATION
2
HUNT NGiQN NAM
To Honorable Mayor and From Floyd G. Belsito
City Council Members City Administrator ,,11
Subject LEGISLATIVE ITEMS Date April 12 , 1977
1) SUPPORT U.S.: Senate" Bi11 941 LJ brary Services &
Construction Act is bill-ailen s the Librar � i
Sesvi.ces and Construction TEY to add a new Title V which prov.`Ldes
for a program of giants to large urban public libraries serving
cities with a population of ovtr 100,000 perbons. The grants are
to be used for the pur.hase of books and other library mate::ials.
Mr. Walter Johnson, Library Director, supports this bill.
2) SUPPORT S heres of Influence Urbar. ServiCe Areas, {
- (Smith) wctlld irect urban growt toward ,J
existing urbanized areas and give cities the authority to plan for 1
and regulate urban development on the borders of cities . The bill ;+
is based on concepts deveinped by city officials working both within
the League and with their respective counties. SB 467 revises the
criteria by which LAFCO presently determines spheres of influence and
requires each LAFCO to adopt w sphere, of inw°luence for each ioc!1
government which provides urban services within 3 years from the ! '
effective date of the. bill .
After a sphere of influence ha: been adopted, the bill prohibits a
city council or county board of supervisors from approving any
development outside a sphere of influence which would require the
construction, expansion or extension of specified urban services.
These urban services are facilities for the supply, storage or dis-
tribution of water foz non-agricultural purposes and Of streets, roads
or highways which serve urban development. A city or county is
authorized to designate by ordinance the categories of development which
would be allowed in areas outside a sphere of influence. Development
which is consistent with the ordinance is deemed to comply with the
provisions of the bill .
After a sphere of influence for a city has been adopted, the city may
prepare and submit to the LAFCO a proposed urban service area. An
urban service area is the territory within the city's sphere of
influence which the city plans to annex and prnvide city services to
within the next 5 years. it portion of the territory must be contiguous
to the: city. Based upon criteria in the bill , the LAFCO is required
to adopt an urban service area for each cjty or urban community which
submits a proposal. Hien LAFCO ado ,ts an urban service area , it mist ;
identify and male those area; which leave already becomes urbanized. Aft,.r �
an urban service arc;a has been adopted, development within the sphere �
of influence, but not within an urban service area , is restricted
In the identical mantler 1.11 which development is re;:.tricted outsIdu a 1
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CA 77-5 2
sphere of influence. In addition, permits for residential. constiruction
of one dwelling unit or more, residential cr commercial. construction
of more than 5,000 squLre feet of floor space, or the division of'41and
for-the construction of dwelling units may not be issued within t%n
urban servic,; area until the property has been annexed to. the cit'Y.
This r.qu:.rciadnt does not apply within those areas identified and
mapped b�- LAYCO as already. urbanized. If a city fails to annex. the
property ,roposed for development within 6 months after a petition
for annsx. '.ion has bben submitted to it or after 5 years from the
date of the-establishment ox the urban service area, whichever is
less,. the, reyuirement that the land be annexed prior to the granting
of .a building permit is not effective. LAFCOs are directed to review
and update urban service areas each year.
Ed Selich, Planning ,nirector, concurs with the League of Calif. Cities
recommendation for support.
3) SUPPORT WITH MODIFICATION Trans ' ortiation. Ctiin rehensive:.
Transportation Changes, Vroposed,
(Ingalls is the most cam-
prehensive transportation reform legislation w ich has been introduced
in. the California Legislature in the past several years. AB 402 has
five basic subject area provisions:
1. Consolidation of exisiting state boards and commissions in the
transportation field into a California Transportation Commission.
2. Substantive revisions in the transportation planning laws enacted
pursuant to AB 69 (1972) .
3. Abolition of the existing county and district minimum expenditure
requirements governing state highway expenditures.
4. Implementation of a process for limited legislative budgeting
of State Highway Account. 1
5. Increased truck weight fees with all of the new revenues going
':o the state.
The League's Transportation Committee has recommended League support
of this bill if various charges relative to the planning procedures,
the composition of the Californi, Transportation Commission, and the
guaranteeing of a substantial share of the increased truck weight
fees for local government are included.
Bill Lartge, Director of Public {storks, agrees w'.th this recommendation.
4) OPPOSE Local Government Relocation Assistance Liabilities
ex anU-6-J. No to m ursement rove a (gicon)
Existing law prnvidos that in order to receive re3 ocatTrn assistance,
an owner must have owned and occupied the dwelling for 100 clays and
that relocation assistance may not be paid to a person who has not
occupied the dwelling; from which the person is being dispossessed at
least 90 clays prior to the public entity' s acquisition of. the property.
Under AA108_, both of those -periods could be reduced if a per.-,on can
CA 17-52
"reasonably establish" that he bought or moved into the dwelling with
the intention of making it his place of re.•sidence and not collect
relocation assistance payments and that he did not know of thi, intended
acquisition by the public entity. In effect, the bill propose`#;g� to
abolish the present time cut-off periods for accrual. of relocation
assistance and, instead, effectit;ely shifts the burden to the p�blic
entity of refusing assistance in the cases of even the briefest f
ownerships or tenancies.
+. Ed Selich, Planning Director, concurs with the recommendation by
League of Calif. Cities to oppose.
r 5) OPPOSE AS WRITTEN Local Autho'iity for Raising Gasoline Td.x.
AB 531 an - These bills would give
authority for counties to increase the gaso l-sio tax. The present state
gasoline tax is 7t per gallon and revenues are divided in approximately
equal proportions between the state and local government. The state
receives revenues equivalent to those derived from approximately-3.5t
. � per gallon while the cities and counties sure the ievenues equivalent
to those derived from approximately 3.4¢ pe: gallon. Arguments which
favor an increase in gasoline taxes are based primarily o.. the. need
to offset expenditures made in the transportation field from general
fund sources. The gas tax is normally considered a .-User fee and it
has not been increased since 1963. Thus cities are being required to
finance more of their transportation system out of property tax
, .� revenues rather than gasoline tax receipts. Most transportation
+ � financing experts feel that the gasoline tax should be increased to
require the user to pay for more of the costs involved in our surface
transportation system, but the Governor has indicated he; will not sign
a statewide increase in gas tax. These two bills are an outgrowth of
the Governor's policy.
There are many. problems which need to be addressed before a county
gasoline tax should be endorsed. The criteria to apportion funds to
cities, the legal uses of the funds, and the possibility that county
politics may enter into funding procedures all indicate a need for
careful deliniation of these factors in the legislation.
1 6) SUPPORT LiabilityInsurance. Policz Cancellation or Renewal.
P ion - AD 478 woulT requare an insurance
company providingliability insurance to a county or city to give 90
days or more notice before cancelling or declining to renew an insurance
' police. The League will request that the bill be amended to also require
a 90-day notice when an insurance company increases an insurance premium
i by more thaia 25% of the previous year's premium. This notice requirement
will give cities and counties more time to find insurance coverage
when polic:les are cancelled or not renewed and more time to prepare for
h:.gher payne;nts when premiums are substantially increased. The bill is
supported by both the League and the County Supervisors Association.
7) OPPOSE Bill Threatens to Proem t Entire Field of RRe ,ul_ation
of- Lan lor -Tonant Zel lat ons. Local Orr ni ancc3
T—nvalIaated. AB 933 (Papas) - As introduced, AD 933
would declare that tho regulation of "landlord-tenant relations" is u
matter of statewide concern. Thus , it -attempts to proempt city efforts
and programs on behalf of local tenants in areas ..uch as discriminatory
CA 77-52 -4-
Practices, lease breaches , rent control and many others. While AB 933
is sometimes described as the "anti-rent control bill of 1977," '.Et—, in
fact, attacks city authoiicy in areas far broader than rent control.
Certainly, it could invalidate city ordinances in areas thst have\oth-
ing to , do with rent control.
The League of California Cities recommends opposition.
S) SUPPORT U.S. Senate Bill 406 Public Works Wages -
enovic Existing law permits the body awarding
any contract for public wor:c, in lieu. of specifying the rate of per diem
wages for each type of worker in the call for bids, the bid specifications
and the contract, to instead refer to copies thereof on file at its prin-
cipal 'office. In such event the awarding body is required to annually
..publish in a newspaper of general circulation its determination of the
prevailing rate of wages, and to post a copy at each job site.
This bill would instead permit the awarding body, in such call for bids,
bid specifications, and -contrac*, to include a statement that copies
of the prevailing rate of per diem wages are on file at its principal
office and would require the awarding body to lost a copy of its deter-
mination of the prevailing rate of wages at each job site. The bill
would delete the requirement that the awarding body publish its deter-
mination of the prevailing rate of wages.
Bill Hartge, Director of Public Works, recommends support of this ball.
9) SUPPORT Public Iro'ects Bids SB 751 - (Dills) Existing
provisions of law relating to city government
provide that when the expenditure for a public project exceeds $5,000,
it shall be contracted for and le-t to the lowest responsible bidder otter
notice.
This bill would instead require such project to be contracted for and let
to the lowest responsible bidder when such expenditure exceeds $10,000.
Bill Hartge, Director of Public Works, recommends support of this bill.
RECOMENDATIOIL
Direct the City Administrator to send letters to the proper legislative
officials expressing the City's position as stated above.
Respectfully submitted,
X-�,_�
Ploy G. Belsito,
City Administrator
FGB/JC:do
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�! CITY OF HUN`TIN�GTO-ft 77,-as W
COUNCIL-ADMINISTRATOR COMM NI ATION �n�. clTi� cavxcIL
192-2
M• .
To Hnnorable Mayor and ' From F 'twiTrOL'URK
Ci:,y Council Members City Administrator
Subject LEGISLATIVE ITEMS Date March 28, 1977
1. SUPPORT •- WITH MODIFICATION "Vested Ri hit!! to Com lete� Subdivisi s.
o inson The Planning Depart
mint has reviewed Assembly BilM0 and recommends that the City Counci
endorse this legislation, as the City has been laboring with vested
rights since the publication of the Coastal Act of 1976.
We would, however, caution that the Council endorsement carry with
it a suggestion that the legislation be amended to insert the follow-
ing wording into Line 6 following "approval":
". within the time period as enacted pursuant
to Section 66452.6 . . ."
. � a
ed d far acceptance This wou�.d allow a developer to prose ahead ep ce of n
final map within the valid time period of the approved tentative, j
and would not bind a city to accepting final maps a number of years
in the future if a developer has completed any of the condition of
approval.. �I+�h Gil -�
Z. DISCRETIONARY Business Inventor Tax Ex m tion.
ar enter ttac a 1s
SO 203 which was requested by the Ci'tyCouncil at the March 21, 1977 ,
meeting. Existing law exempts 50 percent of the assessed value of
business: inventories from property taxation. This bill could annually
increase this exemption until 1982 when 100 percent of the assessed
value of business inventories would be exempt from taxation.
Currently, local agencies are reimbursed by the State for property
tax losses due to the 50 percent business inventory exemption. This
bill would also annually reduce the amount of reimbursement until
1982 when it would be total;y eliminated.
Seven bills have been introduced to phase out the business inventory
tax at local government's expense. While Carpenter' s bill provides
no compensation for local governments, AB 529 (Torres) provides that
local government will be guaranteed growth in inventory tax revenue
from local taxes and state reimbursement equal to the growth rate of
the entire local property tax roil. To the extent that inventory
tax revenues have experienced greater growth than tha entire local
roll, many cities will experience a decline in property tax revenue
growth from this source.
The League of California Cities is opposing all seven measures
primarily because they are not part of the: legislature' s comprehensive
tax reform legislation. The League' s position is that all changes In
municipL 1 finance ;proposed by they Legislature this year be considered
tit the same time and within the same, legislation. orb
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CA 77-48
LEGISLATIVE ITEMS -2- March 28, 1977
The. Council could take a general position that the City supgprts
phasing out the inventory tax, but only as part of a compreA..: ve
tax reform legislation that would not penalize cities. If the
Council wishes to support a specific bill, AB 529 (Torres) is' re-
ferable to SB 203 (Carpenter) .
3. OPPOSE Mandator Hearin Before Dismissal
a ice Chiefs. 5B e .
xty o SB SOS would severely restrict the a i f ity counca s and city
managers to remove a police chief who is not performing up to the
standards set by the elected officials within► the community. This
bill provides for involvement by the State Legislature in a matter
which should be strictly one of local concern. The measure provides
that
1) the police chief may not be fired except for certain
specified reasons ,
2) 30-days notice must be given,
3) a hearing must be held if requested, and
4) findings of hearing committee are binding on all. parties.
The bill also has an SB 90 disclaimer stating the state will not
reimburse the %.ity for costs incurred under the act. The League
of California Cities recommends opposition.
4, OPPOSE Com ensatinn for Illegal Zonin .
W873- a n er existing law,
an owner of real property who o tains judicial relief based on an
invalid act or failure to act by a public entity is entitled to
various remedies . The remedy for an illegal zoning is, for example,
a reenactment of the zoning or another zoning. AB 873 would allow
such an owner of real property to be awarded compensation for interim
losses and litigation expenses under the principles of inverse con-
demnation, and would subject local public entities to substantial
new monetary liabilities from which they are presently immunized.
The League of California Cities recommends opposition to this bill.
S. SUPPORT Dedicated Prcperty Tax Override Allowed.
(Lancaster) , which was approv`ea
this week by the Senate (28-2)—a—n-a sent to-`the Assembly for con-
currence in Senate amendments , authorizes (but does not require)
local agencies to indicate on the ballot of a property tax override
election the purpose and time period for which the tax revenues would
be used. Such specified statutory authority noes not presently exist.
The League of California Cities recommends :hat officials express
their support to the Governor for All 29 bec�ruse the Governor vetoed
a similar measure in 1974 . AD 29 was approved 70-0 by tho Assembly
In February and urran,lmous Approval i5 cxpc.•ctcd In concurrence in
Senate amendments.
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;0 CA 77-48 ;
LEGISLATIVE ITEMS -3- March 28,*11977
RECOMMENDATION:
a) Datermine position on inventory tax exemption legislation.
b) Direct the City Administator to send letters to the proper
legislative officials expressing the City's position as stated abov
Respe tfully submitted,
Floyd Belsito
City ministrator
FGB:JC:bb
Attachment
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r'y JId ceiry 'Ian mipagihlomm B` 1EACH CA 7 7;.A 8
COUNCIL-ADMINISTRATOR COMMUNICATION ;r+
rMturGtOw�l�[n ;�`j
' Ltd
To Honorable Mayor and From Floyd G. Bels.i.to
City Council Members City Administrator
Subject LEGISLATIVE ITEMS Date March ,28,, 1977
1. SUPPORT WITH'MODIFICATION "Vested Right" to Com fete St:bdivislo
AT o inson The Plannin�` repart •
meat has reviewed Assembly Bil an recommends that. the City Council
endorse this legislation, as the City has been laboring with vested ..
xights � since the publication of the Coastal Act of 1976. .
We would;-'however, caution that the Council endorsement carry with
it a suggestion that the legislation be amended .to insert the follow-
ing wording into Line 6 following "approval":
•r�
". within the time period as enacted pursuant i,
to Section 66452.6 . . ."
This would allow a developer to proceed ahead for acceptance. of a
final map within the valid time period of the approved tentative,
and would not bind. a city to accepting final maps a number of years .
in -the future if a developer has completed any of -the- condition of
approval. `
2. 'DISCRETIONARY Business Inve'n' ory Tax Excm tion.
ar enter Attached is
SB 203 which was requested byte city Council at the March 21 , 1977 ,
meeting. Existing law exempts 50 percent of the assessed value of . r '
business inventories from property taxation. This bill wou..d annually
increase this exemption until 1982 when 100 percent of the assessed
value of business inventories would be exempt from taxation.
I:. Currently, local agencies are reimbursed by the State for property
tax losses due to the 50 percent business inventory exemption. This
bill would also annually reduce the amount of reimbursement until '
1982 when it would be totally eliminated.
Seven bills have been introduced to phase out the business inventory
tax at local government 's expense. While Carpenter's bill provides
no compensation for local governments, AB 529 (Torres) provides that
local government will be guaranteed growth in inventory tax revenue
from local taxes anti state reimbursement equal to the growth rate of
the entire local property tax roll. To the extent that inventory
tax revenues have experienced greater growth than the entire local
roll , many cities will experience a decline in property tux revenue
growth from this source.
The League of California Cities is opposing all seven mensurtus
primarily because they are not part of the fecislature' s comprehen:; ive }
tax reform legislation. The League' s position is th_t_, all chanilL in f
.J municipal finance proposed by the Legisiattire this year be considered
,at the same time and within the same legislation.
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CA i 7-4 8 ►, 1
LIsGi5l.11TIvr: rrilms -2- March 28 , L977 'y
t •
The Council could take a general position that the City support.4
phis ing .out the inventory, tax, but only as, part of a, comp re hens 1ve
tux .rcform .legislation that would not penalize cities. if the
Coutccil wishes to support a specific bill, AB 529 (T Tres). is pr -
ferable to SH 203 (Carpenter) .
3. OPPOSE. Mandator . He' 'aring Before Dismissal of
Police Chiefs. 58 508 (Presley)'.
SH 508 would severe:y restrict the a i zty of city councils and ,city
managers to remove -a police chief who is not performing up to =the
standards set by the elected officials within the community. This
bill provides for involvement by the State Legislature in a :natter
which should be strictly one of local concern. The measure provides
that
1) the police chief may ,not be fired except for certain
specified reasons,
2) 30-days notice must be given,
3) a hearing must be held if requested, and
4) findings of, hearing committee are binding on all parties.
The bill also has an SD 90 disclaimer stating the state will not
reimburse the city for costs incurred under the act . The League
of California Cities recommends opposition.
4. OPPOSE Compensation for Illegal Zoning.
'a Under existing law,
an owner of real property who o toins judicial rcaieF tiav-ed on an
invalid act or failure to act by a public entity is entitled to S
various remedies . The remedy for an illegal zoning is , for example ,
a reenactment of the zoning or another zoning. AB 873 would allow
such an owner of real property to be awarded compensation for interim
losses and litigation expenses under the principles of inverse con-
demnation, and would subject local public entities to substantial
new monetary liabilities from which they are presently immunized.
The League of California Cities recommends opposition to this bill .
5. SUPpoin Dedicated Property Tax override Allowed.
AB ancaster , w ic wus approvied
this week by the 5epate (28-2) an sent to the Assembly for con-
currence in Senate amendments , authorizes (but does not require)
local agencies to indicate on the ballot of a property tax override
election the urpose and time period for which the tax revenues would
be used. Sue), specified statutory authority does not present ; ), exist .
The League of California Cities recommends that officials express:
their support to the Governor for All 29 because the Governor vetced
similar measure in 1974 . AB 29 was approved 70. 0 by the As,svmhly
in February and unanlanous approval is expected in concurrence in
Senate anivrtdmen t s: .
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C 77-48
CISLATIVIITEMS -3- March 28 , 1'977
RECOMMENDATION:
a) Determine position on inventory tax exemption legislation.
b) Direct the City Administator to send letters to the proper
legislative officials expressing the City's position as stated diova.
Respectfully submitted,
Floyd Belsito
City ministratur
FGB:JC:bb
Attachment
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�3
ty :1 SENATE BILL No. 20
��� _ =ntroclucYci by Senator Donnie Carpentor -.
}
January 27, 1977
t,`�{ An act to amend and repeal Section 16113 of,to add Section
16113 to,the Government Code,and to amend Section 219 of
the Revenue and Taxation Code, relating to taxation; and' 3
making an appropriation therefor.
SB 203, as introduced,D. Carpenter.Taxation: business in-
;; :t � s • ventory exemption. ' li
Existing law exempts from property taxation 50% of the
•`_. assessed value of business inventories. •�,
This bill would increase such exempt';.-_in four equal incre-
I ments, annually, until 100% of the asc-:•..:d value of business
inventories is exempted from taxation;,jr the 1982-1983 fiscal
year and fiscal years thereafter.
,•t; Under existing law, local agencies are reimbursed by the
•_': .�� state for property tax losses due to the business inventory
Y exemption. An amount sufficient to make such reimburse `
ments is continuously appropriated from the General Fund to' {
the Controller for such purpose.The Controller is mandated -
�' to reimburse local agencies pursuant to claims for such reve-
nu
e lossa which are submitted by each county auditor.
s.'.•)0.. �� This bill would limit the amount of tax revenue losses each •.
; { county m2y•claim to an amount not to exceed the amount of
t '?` tax revenue losses claimed for the 197 -19f8 Fiscal year. and '-
mot': would reduce such amount for the 1982-IS83 fiscal year and
t . : • fiscal years thereafter,and would eliminate the authority for
such claims after the 1984-1985 fiscal year. State reimburse-
t.` f ment of local agencies made pursuant to such claims would be
reduced and thereafter eliminated in the same amount as the
f ,
r amount such claims are reduced and thereafter eliminate&
Vote: Appropriation: yes. Fiscal committee: yes. State- i
2t33 —2—
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undated local program: yes. 1 (3) For the 1518xzg84 fiscal year, the auditor of each
' 2 county shsl1 file a claim under subdivisions (a), (b) and
Ire peopAe cf the State of QhWomis do enact as follouT• 3 (e)loran amountnot to exceed 50percent ofthe amount -
:, 4 claimed under paragraph (1).
SECTION 1.Section 16113 of the Government Code is rr 5 (4) For the 1981-1S1Sli fiscal year, the auditor of each
amended to read: 1 6 county shall hle a claim under subdivisions (a), (b) and
16113. (a) Each county auditor shall file a claim with j • 7 (c)for anarnountnottoexceed25percentoftheamount
tine Controller on or before the last day of August of each j 8 claimed under paragraph (1).
,.ear .or reimbursement to local governmental agencies 9 (e) This section shall remain:n eflec. only -inti1 April
fnr the tax loss attributable to property on the unsecured 10 30, 1985, and as of such date is repealed, unless a later
1 by reason of a partial exemption for business 11 enacted statute, svWr-h is chaptered beforeApri130,1985, `
inventories pro%r ded for in Section 219 of the Revenue 12 deletes or extends such date.
and Taxation Code and the reduced assessment ratio for 13 SEC.'2. Section. 16113 is added to the 'Government
1 commercial passenger fishing boats pro%ided for in 14 Code, to read:
3111 subdivision (c) of Section 227 of such code. 15 16113. (a) Each county auditor shall file a claim with
(b) Each county a�3ditor shall file a claim with the 16 the Controller on or before the last day of August of each
a Controller on or before October 31st of each fiscal year 17 year for reimbursement to local governmental—
agencies-for reimbursement to local governmental agencies for 18 for the tax loss attributable to ro er on the unsecured
the t1c loss attributable to property on the secured roll by 19 roll by reason of the reduced assyessmen' ratio< far'
reason of the partial exemption for business inventories ' 20 commercial passenger 'fishing: boats provided far:°in ,
provided for in Sectioa 219 of the Revenue and Taxation 21 subdivision (c) of Section 227 of such code:
i Code and the reduced assessment ratio for commercial 22 (b) Each county auditor shall file a claim with the
passenger fishing boats provided for in subdivision (c) of 23 Controller on or before October 31st of each fiscal year
t Section .',?1 of such code. � 24 for rcirnbursement to local governmental agencies for
}� (c) Each county auditor shall file a claim with the 25 the tax loss attributable to property on the secured roil by
mtroller on or befnrc September 30th for tax losses 26 reason of the reduced assessment ratio foe commercial
s uEtributable to Sections 219 and 5523 of the Revenue and 27 passenger fishing boats provided for in subdivision (c) of
? Taxation Code and to subdivision (c) of Section 227 of 28 Section 227 of such code.
3 such code. 29 (e) Each county'auditor shall fila a claim with the
i (d) frith reb-aryl to tax lazses attributable to Sections 30 Controller on or before September 30t`r for tax '.osses �
f 213 ar:d ax73 of th e Res-enue:rnd.Taxahbn Code: 31 attributable to subdivision c'of Section 227 of the Revenue
i (1) ,Mer the 1978-197-0 fiscal year to the1961-•1-W-fiscal 1 32 and Taxation Code.
•ear, inclusive, the auditor of each county shah: file a 33 SEC.2.Section 219 of the Revenue and Taxation Code
claim under sum, v anon (a), (b) and (e) loran amount ` 34 is- amended to read:
t rot to-:rceed the amount claimed for the 1977-1978&cal i35 219. Bu: ness inventories shall be assessed for..tiiati6h'"
-' 36 at the same ratio of assessed to full cash vtIue as the ratio
(2) For the 1982-1933 fiscal year, the auditor of each
x' 'co shall rile a claim under subdivisions (.•e) (b) and 37 specified in Section 401. After such perty has been so
i - • 38. assessed,30 percent of the ass alue of such property; ;
3 (,.•)for an amo:!ntnat to exceed r:�percent ofthe amount f 39 shall be exempt from taxatio rough -the'1972-1973
5 calmed under paragraph (I). `� 40 fs-cal year;anal such exemptio� shall be indicated on the"'
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essessmernt roll. For the 1973-1974 fiscal year, 45 percent � � 1 same ratio. used by the board in connection %rith public
of the assessed value of such property shal). be exempt 2 utility property on the board roll.
from taxation, and such exemption shall be indicated on 3 'Where a city transfers the assessing and tax-collecting
the assessment rcll. For 1974-1975 fiscal year ad fib 4 functions to the county but continues to assess and collect
yE - year, to the 1977-1978 fiscal year-, 5 unsecured taxes for one additional year, the county
incs'uri c e, 50 percent of the assessed aloe of such 6 auditor, in computing the city's"reimbursement=P� the
property shall be exempt from taxation, and such 7 business inventory exemption; shall &.--tor tl:e exempt
exemption shall be :ndicated on the assessment roll. For 8 inventory value on the county.-unsecured roll with tax
the 137S-19:9 fiscal year, 62,E percent of the assessed 9 situs in the city by the ratio used by the board in the prior
cslueofsuchFrrperrvshall bearemptF am turation.For 10 year in preparing the board roll for the city.
1.�-IR50f _-d year, io percent ofthe assessed value lI y SEC.4 Section 2 of this act sha:s become operative on
such grope.tyshall be arempted from taxation.For the 12 May 1, 1985. j
19 O-1 GSI fiscal rear,877 percen t oFthe assessed vailue of
such property.hal.'be e-nempted from t matio7. For the
f` 1951-IR52 f's=1 year and fiscal years therealler, 100 1
pc.-cent of the assessed t rdue of such property sh31I be
nreznpt f.-n:n to ration.Stsci2 eremption for any Fscal year
Shall be indicated on the assessment ro11. The For fiscal
c e'a."S comr.2endng before the 14 -I�°:� fiscal year, the ;
county assessor shall notify the auditor of the total
.-slue of the exempt property within each city,
di„rict and revenue district wholly or partially within the
cc:unty.The exemption provided for in this section shall
net apply to business inventories assessed as escaped
property under the provisions of Sections 531.3, 531.4 or
"t.5 where (1) the omission is willful or Fraudulent, (2)
Failure to report the property accurately is willful or O
Iraqudulent,or (3) the exemption was incorrectly allowed
because of erroneous or incorrect information submitted
1 by the taxpayer or his agent with knowledge that such
inform-ition was erroneous.The board shall prescribe all
prccedures and forms required to carry this exemption
=1 into cffea and to insure accurate data for reimbursement
ca:'rulations.
In carryi g out the duties unposed by this section, the
�, board shall certify to the auditor of each county iu which
is located a chartered city which assesses property for city
1 tax-purposes, the ratio which tl.e auditor shall use to
?+ fa•_tor the county roll in order to compute the amount of
suc;l city's reimbursement.The ratio certified.shall be the