HomeMy WebLinkAboutMINUTES - 01081991 - 1.8 (3) TO BOARD OF SUPERVISORS
FROM: Donald L. Bouchet, Auditor-Controller antra
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DATE: January 8, 1991 Coirty
SUBJECT: Implementation of Revenue & Taxation Code Section 531 . 2(c)
(AB 2782 , Chapter 723 , ' 1990 Legislation) . The proration of
Escape Assessments on Property Tax.
SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
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Approve implementation .of. Revenue & Taxation Code Section 531 .2(c) —
which provides for the proration of escape assessments when property
has been .transferred or conveyed to a bona fide purchaser for value
or become subject to a lien of a bona fide encumbrance for value.
FINANCIAL IMPACT:
None.
REASON FOR RECOMMENDATION/BACKGROUND:
Prior legislation did not provide for the proration of taxes on
escape assessments . . . 'Therefore , the tax bill for the escape assess-
ment was the full responsibility of the person who would have been
the assessee in the year(s) in _which it escaped assessment regard-
less of a subsequent sale .
This legislation would provide , where the County Board of Super-
visors. has so opted, that when real property has been transferred
or conveyed to a bona -fide - purchaser for value subsequent to July 1
of either the year of escape or the proper. year for assessment, that
the resulting from escape assessments shall be prorated, as
specified, between the person who would have been the as.sessee if
a change in ownership had not occurred and the person or persons
who purchased the property.
CONTINUED ON ATTACHMENT: YES SIGNATURE: C'
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RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE _'OTHER
SIGNATURE(S):
ACTION OF BOARD ON JAN APPROVED AS RECCIOJM1i':`IDED >< OTHER
VOTE OF SUPERVISORS
L� HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS (ABSENT AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT' ABSTAIN: OF SUPERVISORS ON THE DATE�SHOWN.
CC: County Administrator ATTESTED _ .JAN 8 Q 1
County A5SeSSOr PHIL BATCHELOR, CLERK OF THE BOARD OF
County Auditor-Controller SUPERVISORS AND COUNTY ADMINISTRATOR
County Treasurer-Tax Collector '
/// N/ BY IAzxi - eeOs DEPUTY
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