HomeMy WebLinkAboutMINUTES - 12181984 - 2.3 4:31
TO: BOARD OF SUPERVISORS
FROM
: Phil Batchelor, County Administrator Contra
COSta
DATE: December 12, 1984 County
SUBJECT: Adoption of Ordinance Implementing AB 2922
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION
Approve introduction of Ordinance, waive reading and fix January 8 ,
1985 , for adoption of the ordinance implementing AB 2922 which requires
every owner of tax-exempt real property to report possessory interests to
the Assessor upon the creation, renewal, sublease or assignment to use
such real property.
BACKGROUND
During the 1984 legislative session Assembly Bill 2922 was passed
that provided every owner of tax-exempt real property shall report to the
local Assessor the creation, renewal, sublease or assignment of any lease,
sublease, license, use permit or other document which conveys the right
to use that real property within. 60 days of the transaction. The County
Assessor has recommended and requested that an ordinance be adopted that
would implement AB 2922 which would allow the Assessor to obtain necessary
and timely information relative to assessment and reassessment of
possessory interest in exempt-properties . The Assessor notes that this
disclosure law will assist his office in the future to reduce the number
of escaped assessments of possessory interests which are subject to taxation.
At this date there is not an estimate available as to how much additional
revenue will be made available through implementation of the provisions in
AB 2922.
CONTIN'PeD ON ATTACHMENT: YES SIGNATURE
�g
COMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S) �?
ACTION OF BOARD ON APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
_ UNANIMOUS (ABSENT ) I HEREBY CERTIFY THAT THIS IS A TRUE UO 231
AYES: NOES: AND CORRECT COPY OF AN ACTION TAKEN
ABSENT: ABSTAIN: AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS CIIN THE D TE SHOWN. Q
CC: County Assessor ATTESTED _
�0
County Counsel J.R. VLSSON, COUNTY CLERK
County Treasurer-Tax Collector AND EX OFFICIO CLERK OF THE BOARD
Auditor-Controller �6
M382/7•83 BY DEPUTY
I
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ORD, I.NTRODUC;ED IMPLEMENTT.NO AB 2922
2 , - TAX-EXEMPT REAL.- PROPERTY POSSESSORY INTERESTS
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