HomeMy WebLinkAboutMINUTES - 04091985 - 1.46 TO: BOARD OF SUPERVISORS
Contra
FROM: Phil Batchelor, County Administrator
Costa
DATE: March 19 , 1985 couqy
SUBJECT: Legislation: Senate. Bill 917
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION•
Adopt a position in support of Senate Bill 917 by Senator Vuich _
which would change the property tax lien date from March 1 to
January 1.
BACKGROUND:
Current law designates March 1 as the date on which property
owners are required to report all properties "owned, possessed,
or controlled. . . " . This date was established when: ( 1 ) inventory
tax was levied, and ( 2 ) inventories, especially farm grains,
animals, etc. , were at their lowest point of the year. Exemption
of inventories was adopted in 1979 , thus removing this problem.
As commerce and manufacturing increased in the State, and the
need for accounting practices for income tax purposes now is
generally on a calendar year basis, the March 1 date has lost its
significance.
It is now required that after an end of the year closing, assets
and disposals occurring after January 1 and until March 1 must be
recomputed prior to filing property tax statements .
To allow sufficient time to complete and file annual property
statements, the final filing date is established by law as the
last Friday in May.
Increasing complexities, more accounts, and complications of the
supplemental roll system, coupled with necessity to close
postings early in June to allow computer printing of the roll,
preclude timely completion and increase need to enter escapes and
corrections.
.This bill would establish an annual lien date more compatible
with common business practice recordkeeping and allow sufficient
time for distribution, completion, return, computation, and
enrollment of annual required property statements prior to
required date of July 1 for submission of annual assessment roll.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
_ RECOMMENDATION 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
AYES: NOES: AND CORRECT COPY OF AN ACTION TAKEN
ABSENT: ABSTAIN: AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
County Administrator /9�s
CC: County Assessor ATTESTED 1
County Tax Collector
County Auditor-Controller PHIL BATCHELOR. CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
County Counsel
Legislative Delegation
Mae2/��se BY DEPUTY