e STATE OF CALIFORNIA

MEMBER STATE BOARD OF EQUALIZATION Fwst Dampmt ASSESSMENT STANDARDS DIVISION

BRAD SHERMAN 460 N Street MIC 64 Sacramento Califomla Second D~sbxt Los Angeles

(P 0 Box 942679 Sacramento CA 94279-0001) ERNEST J DRONENEURG JR

l-turd D~sfnct San Diego Telephone (916) 4454962

MAllHEW K FONG FM (916) 323-6765 Fourth D~stnct Los Angeles

GRAY DAVIS Contvik Saaamento

August 23 1994 BURTON W OLIVER

Execuwo Directar

No 9449

TO COUNTY ASSESSORS

PROPOSITION 17 1 DISASTER RELIEF INTERCOUNTY TRANSFERS OF BASE YEAR VALUES

On November 2 1993 the voters of California approved Proposition 171 which amended subdivision (e) of Section 2 of Article XIII A of the California Constitution This constitutional amendment authorizes the Legislature to provide that the base year value of property substantially damaged or destroyed in a Governor-declared disaster may be transferred to a replacement property located in another county provided that the replacement property is located in a county that has adopted an ordinance to accept such base-year value transfers

Chapter 72 of the Statutes of 1994 (Assembly Bill 382 Lee) provides necessary statutory implementation for Proposition 171 While this bill is urgency legislation effective on May 20 1994 it applies to any property damaged in a Governor-declared disaster occurring on or after October 20 1991

Chapter 72 adds Section 693 to the Revenue and Taxation Code (all statutory references are to the Revenue and Taxation Code unless otherwise indicated) Section 693 provides disaster relief under provisions similar to Section 695 (transfer of base year values for disabled persons or persons over the age of 55) However some areas in Section 693 are incomplete and need further clarification Clarifying amendments to Section 693 are currently proposed in the Boardrsquos housekeeping bill Senate Bill 143 1

A detailed analysis of the requirements of Section 693 is being developed Copies of Chapter 72 and relevant portions of SB 143 1 as amended June 29 1994 are enclosed for your information These copies are being provided to you in case your county is considering adopting an ordinance pursuant to Section 693 and to make you aware that amendments are pending

irsquo TO COUNTY ASSESORS -2- August 23 1994

If there are areas that you think need legislative action yola should contact Rose Marie Carlos of the Legislative Unit at (916) 445-6rsquo777 If yog have any questions regardiug Section 693 please contact our Real Property Techampal Services Section at (916) 4454982

Sincerely

Deputy Dixector Property Taxes Department

JHgrs

lsquof I

~~ lsquo1rsquo 1

ldquoi CM( lsquoyrsquo1 lsquoj

ampi lsquoi wp I i

+rrsquo ii lsquoil ldquor j j I ilsquof Irsquo Irdquolsquo I ldquolsquoII11 II I 1 irdquop( $ lsquo lsquoI (if

II I

~

~I

lsquo m

ilsquoC iirsquo l

IJilJ

iI

i lsquo

1

lsquo

t

AssenalLJay rlmn No 382

CIIAIrsquoTER 72

An act to add Section 693 to the Revenue and Taxatiou Code relating to tnxalion and declaring the urgency thereof to take effect immediately

[Approved by Governor May 201994 Filed with Secretary of State Mey 20 19941

LEGISLATIVE fXXJNSELrsquoS DIGESI-

AB 382 Lee Property taxation transfer of base year value substantially damaged or destroyed property

Existing provisions of the California Constitution that were approved by the voters at the November 2 1993 special election authorize the Legislature to authorize counties to adopt an ordinance allowiug the transfer of the property tax base year value of property in another county in the state that has been substantially damaged or destroyed by a disaster as provided to comparable replacement property of equal or lesser value that is located in the adopting county and is acquired or newly constructed within 3 years of the dnrnage to or destruction of the origir~ property

This bill would implement Uris constitutional grant of legislative authority

This bill would declare that it is to take effect inunediatcly as an urgency statute

Tile people of the State of Califbrnia do enact as follows

SECTION I Section 693 is added to the Bevenue and Taxation Code to read

693 (a) (1) Notwithstanding any other provisiou of Iuw pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XllI A of the California Constitution a county board of supervisors after consultation with affected local agencies located within the boundaries of the county may adopt an ordinance that authorizes the transfer subject to the conditions and limitations of this section of the base year value of real property that is located within another county in this state and has beeu substantially damaged or destroyed by a disaster to comparable replacement property of equal or lesser value including land that is located within the adopting lsquocounty and has been acquired or newly constructed as a replacemeut Tar the damaged or destroyed property within three years after the damage or destruction of the original property

(2) The base year value of the original property shall be the base year value of the original property as determined in nccordance with -

Section 1101 with the adjurtmcnts permitted by subdivision (b) of Sectiou 2 of Article XIII A of the Calilbrtiia Conslituliou arid subdivisfou (f) of Secliou 1101 determined as of the date immediately prior to the date that the original property was substantially datnaged or destroyed The base year value of the original property shall also include any inflation factor ndjustments permitted by subdivision (f) of Section 1101 for the period subsequent to the date of the substantial damage to or destruction of the original property aud up to the date the replacement property is acquired or newly constructed The base year or years used to compute the base year value of the original property shall be deemed to be the base year or years of any property to which that base year value is transferred pursuant to this section

(b) For purposes of this section (1) lsquoAffected local agencyrdquo means any city special district school

district or community college district that receives an annual allocation of ad valorem property tax revenues

(2) ldquoComparable replacement propertyrdquo means a replacement property that has a fuull cash value of equal or lesser value as defined in paragraph (5)

(3) ldquoConsultationrdquo means a noticed hearing that is conducted by a counly board of supervisors concerning the adoption of an ordinance described in subdivision (R) and with respect lo which all affected local agencies within the boundaries of the county are provided with reasonable uotioe of the time and the place of the hearing arid a reasonable opportunity lo appear and parlicipate

(4) ldquoDisaslerrdquo means a nigjor misforlune or calamity in an area subsequently proclaimed by the Governor lo be in a state of disaster as a result of the misfortune or calamity

(5) ldquoEqual or lesser valuerdquomenus that lbe nmounl of lhc full cash value of a replacement property does not exceecl one of the following

(A) One hundred five percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the first year following the date of the damage or destruction of the originril property

(II) One hundred ten percent of the amount of the fuull cash value of the original property if the replacement property is purchased or newly constructed within the second year following the date of the damage or destruction of the original property

(C) One hundred fiieen percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the third year following the date of the damage or destruction of the original property

For the purposes of this paragraph if the replacemenl property is in part purchased and in part newly constructed the date the ldquoreplacement property is purchased or newly constructedrdquo is the date of the purchase or ll~c dnle of conqdction of new

CUJ R cc lt- 3 L =rsquo gaa = 3lsquo3 CD-amp ordquo5a

AMENDED IN ASSEMBLY JtJNF 291994

AMENDED IN ASSEMBLi JWNE 221994 i-1

SENATE BILL No 1431

Introduced by Committee on Revenue and Taxation (Senators Greene (Chairman) 9 Boatwright Campbell

Dills IIayden and Lockyer)

February 81994

An act to amend Section 5II42 of the Government Code and to amend Sections 6163I 69369575217552735276 5802 and 38204 of to add Section 218811 to and to repeal Sections 32 and 1074 of the Bevenue and Taxation Code

b relating to taxation

LEGISLATIVE COUNSELrsquoS DIGEST

SB 1431 as amended Senate Committee on Bevenue and Taxation Taxation

L Existing law with respect to the taxation of timber authorizes the State Board of Equalization to modify immediate harvest values of timber on its own motion and provides for the levy of tax recoupment fees upon the immediate rezoning of a parcel located within a timberland production zone Existing law further requires that applications for waiver of tax recoupment fees be made to the State Board of Equalization

This bill would require the State Board of Equalization to k -rsquo consult with the Timber Advisory Committee prior to I

modifying immediate harvest values on its own motion and would require that payments of tax recoupment fees 5 and

WampW ef these M be made to the county in -3=-h ~ I which the immediate rezoning has occurred By amppesing

rtewh~-bhdM~ iamp iG3ef$ww-~~~~-leeRl+

I I e a

rp-

-0 f--we 0 3rdquoo ETlsquo0 g m pl ~3~brdquo-amp ~o+oL $ampg -g ifi gJi ~E$$Q$

rtfot=amp pD 5Y zaj4 ~yre~ E zg s=rdquo z 5 3 5 3 g 5rdquo pgg w r3 pyqampgamp g

8 2 c

E c

ampgF$o rB zpa od Eq 0pWDgtl pmampk 5030z lsquoDgvdo a~mrsquopgce

-2a-z R s yy P Drsquo

u-5 Y=IO

rJQ 3 CDe

ampSD 5

g 0 ampCD

6rdquotQ Krng PCplrr(p

0

qp~ $LG4rsquoD~ P4rdquo ecT

Qp $E

goaT -CIomg

g$lt-P)(D

w5

3 a $g514p Ee(D g

ldquoFP ldquo4 c(

-

f _ -- _c --- c-

i -- -- - i __ - _ -_ - - - ---- -

_-- - - _ f-

a --

5

10

15

20

25

30

35

40

ps

I 3 4

I 8 i 9

II

ii 14

16

I 19

21 22 23 24

26 27 28 29

31 32 33 If 34

36 37 38

z 39

I -m

-IZ-

tion shall apply to both voluntar resulting from a court

this subdivision sh

SEC 5 Section 693 of the Revenue and Taxation Code as added by Chapter 72 of the Statutes of 1994 is amended to read

693 (a) (1) Notwithstanding law pursuant to the authority subdivision (e) of Section 2 of California Constitution a county after consultation with affected within the boundaries of the

any other provision of of paragraph (3) of Article XIII A of the board of supervisors

local agencies located county may adopt an

ordinance that authorizes the transfer subject to the conditions and limitations of this section of the base year value of real property that is located within another county in this state and has been substantially damaged or destroyed by a disaster to comparable replacement property including land of equal or lesser value that is located within the adopting county and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years the damage or destruction of the original property

(2) The base year value of the original property be the base year value of the original property determined in accordance with Section 1101 with inflation factor adjustments permitted by subdivision

after

shall as

the (f)

of Section 1101 determined as of the date immediately prior to the date that the original property was substantially damaged or destroyed The base year value of the original property shall also include any inflation factor adjustments permitted by subdivision (f) of Section 1101 for the period subsequent to the date of the

1 substantial 2 property 3 acquired 4 claimant

this entire i the base 7 deemed

-13- su 1431

damage to or destruction of the original and up to the date the replacement property is or newly constructed regardless of whether the continued to own the original property during

period The base year or years used to compute year value of the original property shall be

to be the base year or years of any property to 8 which that base year value is transferred pursuant to this 9 set tion

10 (b) For purposes of this section 11 (1) ldquoAffected local agencyrdquo means any city special

district school district or community college district that i receives an annual allocation of ad valorem property tax 14 revenues 15 (2) ldquoClaimantrdquo means an owner or owners of real 16 property claiming the property tax relief provided by this 17 section 18 (3) ldquoComparable replacement propertyrdquo means a 19 replacement property that has a full cash value of equal

or lesser value as defined in paragraph (6) z (4) ldquoConsultationrdquo means 22 conducted by a county board 23 the adoption of an ordinance 24 and with respect to which 25 within the boundaries of the 26 reasonable notice of the time 27 and a reasonable opportunity

a noticed hearingrsquo that is of supervisors concerning

described in subdivision (a) all affected local agencies county are provided with

and the place of the hearing to appear and participate

28 (5) ldquoDisasterrdquo means a major misfortune or calamity 29 in an area subsequently proclaimed by the Governor to 30 be in a state of disaster as a result of the misfortune or 31 calamity 32 (6) ldquoEqual or lesser valuerdquo means that the amount of - 33 the full cash value of the replacement property does not 34 exceed one of the following

(A) One hundred five percent of the amount of the E full cash value of the original property if the replacement 37 property is purchased or newly constructed within the 38 first year following the date of the damage or destruction 39 of the original property 40 (B) One hundred ten percent of the amount of the full

0

ys ampxadosd ~aq~ lsquouo~~cm sayg ~apun jaj~ax Aqmdoxd ~m$o aqmedas B pa~apnsuoa aq ~~eqs ifiUy[aMp OP OF aad a~aaam ampadoId paAogsap m pau~p ~~ungp-w E JO un qma lsquot~deampmd stqq jo sasodmd JOT 6 5 ~w3lsqns jo SXWMO 10 xUlMO ay jI +JajsUEl~ qEq$ ~~XXI~IIO~ amqmnd py t 10 19 uogaas jo (a) uoispqns 8E ix

~pu~lsq$~~~~ou anpA mad aseq S~J u~~~ax wqs Rpsadoxd ut paq-jmap $salaJui p~oyasEa B spioq saqIa JInx-[3 lx padO~SaplOpa8E~p~~~~~SfaS aq$ BJ~A~iiB~~B1A ii q q3F-p ldquoQj pm1 sapnpw ldquomuFl3 ay liq p=Mo Prdquoi 96 qsm llnj SJ~ JB passaswar aq lleqs Qradosd paldogsap 5x pm lsquoacmap~sa~ B 3oj aJs t se pasn sl wq azts alqmosear SE Jo paFhxusp ym~sqns aql lsquouo1~3as sty2 lapun jo earn 3~~2 lip10 sapnlauj Aaadotd pm~o JO IrEd t PC P6 paldope axumpm us 01 ~mnsmd ampadold Juawwqdax Bu~n~suo~ sy jo sasodmd JO~ ~a~st~sip EC pt1~1 lsquoqdeS3emd Bz

aye 0 pamajsu~m~ sj ampadord paXo~~sap IO pamp t3 Aq paAollsap 10 pammp 6lpit~~tm~sqns uaaq ssy ze 21 _ QmlmJsqns ayl js anp3A mad amq aq3 awy aylqv (a) TC 3~q lsquopawnis so ~aq~ays lay20 x0 lsquoaxiwkx~s lsquoutp1nq ayl TE

-am~~u q ~uauxxuxad sj pm xra~stmp q3yMuO~uleur~-e~3aq~qpaUMOp~~~~pU~a3Uap~Sar Oz OC aq Aq pasnm SBM ssaxm paqa~sa~ aq~ a~ay~ ampadoxd 62 jo amid ga3djmjld my JO siy se ~uwup~c~ B Aq paidmao 6Zi aye 0 ssaaa~ pal+~ssa jo llnsal F se AJ-radold jo anA pue PSIMO s JB~J lsquo1CJ-radotd leuosmd IO dlradold ~lsquoza~ 8rsquoZ 8z atI1 us uo~~nuymp B sapnlmf a8eum~ lalsrs~p ay$ 02 ~ari~ayl~ lsquoapoqr jo amld E 13u~n~~wma ~a~~aqs lay~o JO ampZ LZ Jorld A~a~txpaunu~ anlm qsm Ipxj SJ~ jo luaalad 0s ulegg 03 U-t$3nxs kupImq B suotxu ampadoxd ~EU$ampIO (6) 92 92 arom Suyunoum am-ep p+sAyd suylsns qsqq Alradold lsquo=A alep ~ley ~ajv pm uo aqmgdde sz 92 suEauI paAolJsap x0 paump A~px$m~sqnS (81) sf JE~J lsquopa~a~duro~ SBM uo$mqsuoa d~au JO pasoqmnd Pi3 vz

upo ayq paAoQsap JO pcamphmp 62 I SEM a qcttyh~ uodn awp ay jo SB 1rsquo01~ uof13as q41~ eql I~~SESIJI aq~ jo a~p aye 0 lolrd R~aedmd eqq zz a3UEpxo33E UT pau~Uxa$3p SE lsquoyeA qse3 nnj S$j NJEalzI E jo uolxod Am pamw ~umu~p a~3 jt lsquos~uaummsdm~ JO 12 I srA~ad~xi quatuam[dal ayl jo anp qssa fnamp (8) Z -2 pty tupnIauI ldquoApladoxd 1ctm apnpu ou saop ampadoJd -pa~v30[ s Aqsadosd aqg qayrw uj Qunoa OZ 02 luaruamlda-tq RqmdoJd uawamidaI apXIdaS 61 ay jo ~ossass~ Awn03 aqa Aq pauw~a~~p SB lsquouo~mwap 61 lsquoIS pa1apjsuo3 aq lp3ys x~~la~p ~~un~~~nwi e jo nn qcma JO auwp jluarsqns SJ~ 0 xond A~aw~ppauuu~ lsquo61~ 81 81 lsquoqdleampmd sryi jo sasodmd EOJ -m~guoa aseqmd pml LIT uo~~3aSq~~~aaaJt3pJo33~u~ pau~umlaPgassarn~Aqs~gt~Tnj LT a JO Tg uoqas jo (3) uosp$qns uf paqfmsap ~sasa~u~ sq su~am ampado~d px~~so ayp jo anlm qsm FJ (t) 91 91 ploqaseal B sp1[oq JaylFa JuEmp~3 ldquoyq 93rdquo mj prdquoT -3aJEl St lE9A9q3FylM a ST sapnpq lsquoS~mc+2~3 3qp Aq pauikw pm~p pm ldquoaauap~sa~ I PP lsquouo~ynx$suo~ MCXI jo uojalduroa jo aleg aq$ IO aseyxnd PT ldquoOj als aqq s pasn SF Jeq-J azjs a~qEuost3aI jrdquo iam BqJ Quo 61

I aq~ jo a~p aq sr BSpalmJsuoa I~IMCW JO passyxxnd 61 sapnlcmi Almadold uaxuaxldas aye jo md B But~n~~suoa zr ST ampadoxd ~uatuamIdat aq a~p aq~ lsquopa~mx~suoa ZT pm1 lsquoyd~ampxed sq~ jo sasodsud -lsquooi~ pa~su~s T1 +tau ldquoqrled rr lsquopm pastycmd lsquoqled UI ldquosj Alsadoad TT s waylays my0 x0 lsquoammys kup~~nq aq q3qAh uo 0-t ye~auxaaqda~ ayp jl lsquoqdaampmd sty jo sasodmd aqq JOT OT 1 ~IIIXII~E~ ay dcq patIM Poe k(m put aarapfsa~jo amid -ampadold pm~ro aqq jo uoiwwsap 6 6 Ied~+1d say JO sq SE mu~~p f hq patdnmo pm paU~o JO a8EXUEp aq j0 QEp aq ~MO~IOj JId plrql 8 8

t rdquo lsquo I

E SF py lsquoA~xadoxl pmoslad JO ampadosd pax raqaqnn ayq ugqa~ paq3nqsno3 QM~U x10 pamqasnd sl dladoJd lsquoapoqt jo axd B $u~~n~~~sraoa ia~aqs ~aqlo JO m~~n~~s 9 q~awaaqdaa ay jt adold pu~xo aq jo aap~ yst3 inj 9

smaul quawam[dartjI I aq jo quaxad (a) uplylq t Jpsadold (11) aq jo lsquopu11088nps uaa~jtj pa~punq au0 13 s lsquoprdquoJy Au jo uo~~l3z~ul38mo Aqradold Imrno ay jo uof~mQsap P P

JO Xpqua a~ ~ray~o bAmd~oa lsquous~qmsdroa lsquom~p~psss~ JO ahulep aq jo a~p aq~ Bu~rno~~oj maA puoaas lsquodqslauqmd LKJ rhm apn3u $oU saop Jnq ~s~~~~A~~~ ii aq ujqj~ pa~ans~sUo3 AIMaU 10 pas~qa~nd sj Alladoad s JO pmpyrpnr Km su-eaw 6SlWM0 180 sanAf-J (01) 1 P-rsquo ~naaanaa~~das aq$ jf Qxadosd ~u$fero aqq js Xi~A qs~3 1

-7 11FT 8s -SI- --VI-- TPI 8s

irsquo TO COUNTY ASSESORS -2- August 23 1994

If there are areas that you think need legislative action yola should contact Rose Marie Carlos of the Legislative Unit at (916) 445-6rsquo777 If yog have any questions regardiug Section 693 please contact our Real Property Techampal Services Section at (916) 4454982

Sincerely

Deputy Dixector Property Taxes Department

JHgrs

lsquof I

~~ lsquo1rsquo 1

ldquoi CM( lsquoyrsquo1 lsquoj

ampi lsquoi wp I i

+rrsquo ii lsquoil ldquor j j I ilsquof Irsquo Irdquolsquo I ldquolsquoII11 II I 1 irdquop( $ lsquo lsquoI (if

II I

~

~I

lsquo m

ilsquoC iirsquo l

IJilJ

iI

i lsquo

1

lsquo

t

AssenalLJay rlmn No 382

CIIAIrsquoTER 72

An act to add Section 693 to the Revenue and Taxatiou Code relating to tnxalion and declaring the urgency thereof to take effect immediately

[Approved by Governor May 201994 Filed with Secretary of State Mey 20 19941

LEGISLATIVE fXXJNSELrsquoS DIGESI-

AB 382 Lee Property taxation transfer of base year value substantially damaged or destroyed property

Existing provisions of the California Constitution that were approved by the voters at the November 2 1993 special election authorize the Legislature to authorize counties to adopt an ordinance allowiug the transfer of the property tax base year value of property in another county in the state that has been substantially damaged or destroyed by a disaster as provided to comparable replacement property of equal or lesser value that is located in the adopting county and is acquired or newly constructed within 3 years of the dnrnage to or destruction of the origir~ property

This bill would implement Uris constitutional grant of legislative authority

This bill would declare that it is to take effect inunediatcly as an urgency statute

Tile people of the State of Califbrnia do enact as follows

SECTION I Section 693 is added to the Bevenue and Taxation Code to read

693 (a) (1) Notwithstanding any other provisiou of Iuw pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XllI A of the California Constitution a county board of supervisors after consultation with affected local agencies located within the boundaries of the county may adopt an ordinance that authorizes the transfer subject to the conditions and limitations of this section of the base year value of real property that is located within another county in this state and has beeu substantially damaged or destroyed by a disaster to comparable replacement property of equal or lesser value including land that is located within the adopting lsquocounty and has been acquired or newly constructed as a replacemeut Tar the damaged or destroyed property within three years after the damage or destruction of the original property

(2) The base year value of the original property shall be the base year value of the original property as determined in nccordance with -

Section 1101 with the adjurtmcnts permitted by subdivision (b) of Sectiou 2 of Article XIII A of the Calilbrtiia Conslituliou arid subdivisfou (f) of Secliou 1101 determined as of the date immediately prior to the date that the original property was substantially datnaged or destroyed The base year value of the original property shall also include any inflation factor ndjustments permitted by subdivision (f) of Section 1101 for the period subsequent to the date of the substantial damage to or destruction of the original property aud up to the date the replacement property is acquired or newly constructed The base year or years used to compute the base year value of the original property shall be deemed to be the base year or years of any property to which that base year value is transferred pursuant to this section

(b) For purposes of this section (1) lsquoAffected local agencyrdquo means any city special district school

district or community college district that receives an annual allocation of ad valorem property tax revenues

(2) ldquoComparable replacement propertyrdquo means a replacement property that has a fuull cash value of equal or lesser value as defined in paragraph (5)

(3) ldquoConsultationrdquo means a noticed hearing that is conducted by a counly board of supervisors concerning the adoption of an ordinance described in subdivision (R) and with respect lo which all affected local agencies within the boundaries of the county are provided with reasonable uotioe of the time and the place of the hearing arid a reasonable opportunity lo appear and parlicipate

(4) ldquoDisaslerrdquo means a nigjor misforlune or calamity in an area subsequently proclaimed by the Governor lo be in a state of disaster as a result of the misfortune or calamity

(5) ldquoEqual or lesser valuerdquomenus that lbe nmounl of lhc full cash value of a replacement property does not exceecl one of the following

(A) One hundred five percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the first year following the date of the damage or destruction of the originril property

(II) One hundred ten percent of the amount of the fuull cash value of the original property if the replacement property is purchased or newly constructed within the second year following the date of the damage or destruction of the original property

(C) One hundred fiieen percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the third year following the date of the damage or destruction of the original property

For the purposes of this paragraph if the replacemenl property is in part purchased and in part newly constructed the date the ldquoreplacement property is purchased or newly constructedrdquo is the date of the purchase or ll~c dnle of conqdction of new

CUJ R cc lt- 3 L =rsquo gaa = 3lsquo3 CD-amp ordquo5a

AMENDED IN ASSEMBLY JtJNF 291994

AMENDED IN ASSEMBLi JWNE 221994 i-1

SENATE BILL No 1431

Introduced by Committee on Revenue and Taxation (Senators Greene (Chairman) 9 Boatwright Campbell

Dills IIayden and Lockyer)

February 81994

An act to amend Section 5II42 of the Government Code and to amend Sections 6163I 69369575217552735276 5802 and 38204 of to add Section 218811 to and to repeal Sections 32 and 1074 of the Bevenue and Taxation Code

b relating to taxation

LEGISLATIVE COUNSELrsquoS DIGEST

SB 1431 as amended Senate Committee on Bevenue and Taxation Taxation

L Existing law with respect to the taxation of timber authorizes the State Board of Equalization to modify immediate harvest values of timber on its own motion and provides for the levy of tax recoupment fees upon the immediate rezoning of a parcel located within a timberland production zone Existing law further requires that applications for waiver of tax recoupment fees be made to the State Board of Equalization

This bill would require the State Board of Equalization to k -rsquo consult with the Timber Advisory Committee prior to I

modifying immediate harvest values on its own motion and would require that payments of tax recoupment fees 5 and

WampW ef these M be made to the county in -3=-h ~ I which the immediate rezoning has occurred By amppesing

rtewh~-bhdM~ iamp iG3ef$ww-~~~~-leeRl+

I I e a

rp-

-0 f--we 0 3rdquoo ETlsquo0 g m pl ~3~brdquo-amp ~o+oL $ampg -g ifi gJi ~E$$Q$

rtfot=amp pD 5Y zaj4 ~yre~ E zg s=rdquo z 5 3 5 3 g 5rdquo pgg w r3 pyqampgamp g

8 2 c

E c

ampgF$o rB zpa od Eq 0pWDgtl pmampk 5030z lsquoDgvdo a~mrsquopgce

-2a-z R s yy P Drsquo

u-5 Y=IO

rJQ 3 CDe

ampSD 5

g 0 ampCD

6rdquotQ Krng PCplrr(p

0

qp~ $LG4rsquoD~ P4rdquo ecT

Qp $E

goaT -CIomg

g$lt-P)(D

w5

3 a $g514p Ee(D g

ldquoFP ldquo4 c(

-

f _ -- _c --- c-

i -- -- - i __ - _ -_ - - - ---- -

_-- - - _ f-

a --

5

10

15

20

25

30

35

40

ps

I 3 4

I 8 i 9

II

ii 14

16

I 19

21 22 23 24

26 27 28 29

31 32 33 If 34

36 37 38

z 39

I -m

-IZ-

tion shall apply to both voluntar resulting from a court

this subdivision sh

SEC 5 Section 693 of the Revenue and Taxation Code as added by Chapter 72 of the Statutes of 1994 is amended to read

693 (a) (1) Notwithstanding law pursuant to the authority subdivision (e) of Section 2 of California Constitution a county after consultation with affected within the boundaries of the

any other provision of of paragraph (3) of Article XIII A of the board of supervisors

local agencies located county may adopt an

ordinance that authorizes the transfer subject to the conditions and limitations of this section of the base year value of real property that is located within another county in this state and has been substantially damaged or destroyed by a disaster to comparable replacement property including land of equal or lesser value that is located within the adopting county and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years the damage or destruction of the original property

(2) The base year value of the original property be the base year value of the original property determined in accordance with Section 1101 with inflation factor adjustments permitted by subdivision

after

shall as

the (f)

of Section 1101 determined as of the date immediately prior to the date that the original property was substantially damaged or destroyed The base year value of the original property shall also include any inflation factor adjustments permitted by subdivision (f) of Section 1101 for the period subsequent to the date of the

1 substantial 2 property 3 acquired 4 claimant

this entire i the base 7 deemed

-13- su 1431

damage to or destruction of the original and up to the date the replacement property is or newly constructed regardless of whether the continued to own the original property during

period The base year or years used to compute year value of the original property shall be

to be the base year or years of any property to 8 which that base year value is transferred pursuant to this 9 set tion

10 (b) For purposes of this section 11 (1) ldquoAffected local agencyrdquo means any city special

district school district or community college district that i receives an annual allocation of ad valorem property tax 14 revenues 15 (2) ldquoClaimantrdquo means an owner or owners of real 16 property claiming the property tax relief provided by this 17 section 18 (3) ldquoComparable replacement propertyrdquo means a 19 replacement property that has a full cash value of equal

or lesser value as defined in paragraph (6) z (4) ldquoConsultationrdquo means 22 conducted by a county board 23 the adoption of an ordinance 24 and with respect to which 25 within the boundaries of the 26 reasonable notice of the time 27 and a reasonable opportunity

a noticed hearingrsquo that is of supervisors concerning

described in subdivision (a) all affected local agencies county are provided with

and the place of the hearing to appear and participate

28 (5) ldquoDisasterrdquo means a major misfortune or calamity 29 in an area subsequently proclaimed by the Governor to 30 be in a state of disaster as a result of the misfortune or 31 calamity 32 (6) ldquoEqual or lesser valuerdquo means that the amount of - 33 the full cash value of the replacement property does not 34 exceed one of the following

(A) One hundred five percent of the amount of the E full cash value of the original property if the replacement 37 property is purchased or newly constructed within the 38 first year following the date of the damage or destruction 39 of the original property 40 (B) One hundred ten percent of the amount of the full

0

ys ampxadosd ~aq~ lsquouo~~cm sayg ~apun jaj~ax Aqmdoxd ~m$o aqmedas B pa~apnsuoa aq ~~eqs ifiUy[aMp OP OF aad a~aaam ampadoId paAogsap m pau~p ~~ungp-w E JO un qma lsquot~deampmd stqq jo sasodmd JOT 6 5 ~w3lsqns jo SXWMO 10 xUlMO ay jI +JajsUEl~ qEq$ ~~XXI~IIO~ amqmnd py t 10 19 uogaas jo (a) uoispqns 8E ix

~pu~lsq$~~~~ou anpA mad aseq S~J u~~~ax wqs Rpsadoxd ut paq-jmap $salaJui p~oyasEa B spioq saqIa JInx-[3 lx padO~SaplOpa8E~p~~~~~SfaS aq$ BJ~A~iiB~~B1A ii q q3F-p ldquoQj pm1 sapnpw ldquomuFl3 ay liq p=Mo Prdquoi 96 qsm llnj SJ~ JB passaswar aq lleqs Qradosd paldogsap 5x pm lsquoacmap~sa~ B 3oj aJs t se pasn sl wq azts alqmosear SE Jo paFhxusp ym~sqns aql lsquouo1~3as sty2 lapun jo earn 3~~2 lip10 sapnlauj Aaadotd pm~o JO IrEd t PC P6 paldope axumpm us 01 ~mnsmd ampadold Juawwqdax Bu~n~suo~ sy jo sasodmd JO~ ~a~st~sip EC pt1~1 lsquoqdeS3emd Bz

aye 0 pamajsu~m~ sj ampadord paXo~~sap IO pamp t3 Aq paAollsap 10 pammp 6lpit~~tm~sqns uaaq ssy ze 21 _ QmlmJsqns ayl js anp3A mad amq aq3 awy aylqv (a) TC 3~q lsquopawnis so ~aq~ays lay20 x0 lsquoaxiwkx~s lsquoutp1nq ayl TE

-am~~u q ~uauxxuxad sj pm xra~stmp q3yMuO~uleur~-e~3aq~qpaUMOp~~~~pU~a3Uap~Sar Oz OC aq Aq pasnm SBM ssaxm paqa~sa~ aq~ a~ay~ ampadoxd 62 jo amid ga3djmjld my JO siy se ~uwup~c~ B Aq paidmao 6Zi aye 0 ssaaa~ pal+~ssa jo llnsal F se AJ-radold jo anA pue PSIMO s JB~J lsquo1CJ-radotd leuosmd IO dlradold ~lsquoza~ 8rsquoZ 8z atI1 us uo~~nuymp B sapnlmf a8eum~ lalsrs~p ay$ 02 ~ari~ayl~ lsquoapoqr jo amld E 13u~n~~wma ~a~~aqs lay~o JO ampZ LZ Jorld A~a~txpaunu~ anlm qsm Ipxj SJ~ jo luaalad 0s ulegg 03 U-t$3nxs kupImq B suotxu ampadoxd ~EU$ampIO (6) 92 92 arom Suyunoum am-ep p+sAyd suylsns qsqq Alradold lsquo=A alep ~ley ~ajv pm uo aqmgdde sz 92 suEauI paAolJsap x0 paump A~px$m~sqnS (81) sf JE~J lsquopa~a~duro~ SBM uo$mqsuoa d~au JO pasoqmnd Pi3 vz

upo ayq paAoQsap JO pcamphmp 62 I SEM a qcttyh~ uodn awp ay jo SB 1rsquo01~ uof13as q41~ eql I~~SESIJI aq~ jo a~p aye 0 lolrd R~aedmd eqq zz a3UEpxo33E UT pau~Uxa$3p SE lsquoyeA qse3 nnj S$j NJEalzI E jo uolxod Am pamw ~umu~p a~3 jt lsquos~uaummsdm~ JO 12 I srA~ad~xi quatuam[dal ayl jo anp qssa fnamp (8) Z -2 pty tupnIauI ldquoApladoxd 1ctm apnpu ou saop ampadoJd -pa~v30[ s Aqsadosd aqg qayrw uj Qunoa OZ 02 luaruamlda-tq RqmdoJd uawamidaI apXIdaS 61 ay jo ~ossass~ Awn03 aqa Aq pauw~a~~p SB lsquouo~mwap 61 lsquoIS pa1apjsuo3 aq lp3ys x~~la~p ~~un~~~nwi e jo nn qcma JO auwp jluarsqns SJ~ 0 xond A~aw~ppauuu~ lsquo61~ 81 81 lsquoqdleampmd sryi jo sasodmd EOJ -m~guoa aseqmd pml LIT uo~~3aSq~~~aaaJt3pJo33~u~ pau~umlaPgassarn~Aqs~gt~Tnj LT a JO Tg uoqas jo (3) uosp$qns uf paqfmsap ~sasa~u~ sq su~am ampado~d px~~so ayp jo anlm qsm FJ (t) 91 91 ploqaseal B sp1[oq JaylFa JuEmp~3 ldquoyq 93rdquo mj prdquoT -3aJEl St lE9A9q3FylM a ST sapnpq lsquoS~mc+2~3 3qp Aq pauikw pm~p pm ldquoaauap~sa~ I PP lsquouo~ynx$suo~ MCXI jo uojalduroa jo aleg aq$ IO aseyxnd PT ldquoOj als aqq s pasn SF Jeq-J azjs a~qEuost3aI jrdquo iam BqJ Quo 61

I aq~ jo a~p aq sr BSpalmJsuoa I~IMCW JO passyxxnd 61 sapnlcmi Almadold uaxuaxldas aye jo md B But~n~~suoa zr ST ampadoxd ~uatuamIdat aq a~p aq~ lsquopa~mx~suoa ZT pm1 lsquoyd~ampxed sq~ jo sasodsud -lsquooi~ pa~su~s T1 +tau ldquoqrled rr lsquopm pastycmd lsquoqled UI ldquosj Alsadoad TT s waylays my0 x0 lsquoammys kup~~nq aq q3qAh uo 0-t ye~auxaaqda~ ayp jl lsquoqdaampmd sty jo sasodmd aqq JOT OT 1 ~IIIXII~E~ ay dcq patIM Poe k(m put aarapfsa~jo amid -ampadold pm~ro aqq jo uoiwwsap 6 6 Ied~+1d say JO sq SE mu~~p f hq patdnmo pm paU~o JO a8EXUEp aq j0 QEp aq ~MO~IOj JId plrql 8 8

t rdquo lsquo I

E SF py lsquoA~xadoxl pmoslad JO ampadosd pax raqaqnn ayq ugqa~ paq3nqsno3 QM~U x10 pamqasnd sl dladoJd lsquoapoqt jo axd B $u~~n~~~sraoa ia~aqs ~aqlo JO m~~n~~s 9 q~awaaqdaa ay jt adold pu~xo aq jo aap~ yst3 inj 9

smaul quawam[dartjI I aq jo quaxad (a) uplylq t Jpsadold (11) aq jo lsquopu11088nps uaa~jtj pa~punq au0 13 s lsquoprdquoJy Au jo uo~~l3z~ul38mo Aqradold Imrno ay jo uof~mQsap P P

JO Xpqua a~ ~ray~o bAmd~oa lsquous~qmsdroa lsquom~p~psss~ JO ahulep aq jo a~p aq~ Bu~rno~~oj maA puoaas lsquodqslauqmd LKJ rhm apn3u $oU saop Jnq ~s~~~~A~~~ ii aq ujqj~ pa~ans~sUo3 AIMaU 10 pas~qa~nd sj Alladoad s JO pmpyrpnr Km su-eaw 6SlWM0 180 sanAf-J (01) 1 P-rsquo ~naaanaa~~das aq$ jf Qxadosd ~u$fero aqq js Xi~A qs~3 1

-7 11FT 8s -SI- --VI-- TPI 8s

AssenalLJay rlmn No 382

CIIAIrsquoTER 72

An act to add Section 693 to the Revenue and Taxatiou Code relating to tnxalion and declaring the urgency thereof to take effect immediately

[Approved by Governor May 201994 Filed with Secretary of State Mey 20 19941

LEGISLATIVE fXXJNSELrsquoS DIGESI-

AB 382 Lee Property taxation transfer of base year value substantially damaged or destroyed property

Existing provisions of the California Constitution that were approved by the voters at the November 2 1993 special election authorize the Legislature to authorize counties to adopt an ordinance allowiug the transfer of the property tax base year value of property in another county in the state that has been substantially damaged or destroyed by a disaster as provided to comparable replacement property of equal or lesser value that is located in the adopting county and is acquired or newly constructed within 3 years of the dnrnage to or destruction of the origir~ property

This bill would implement Uris constitutional grant of legislative authority

This bill would declare that it is to take effect inunediatcly as an urgency statute

Tile people of the State of Califbrnia do enact as follows

SECTION I Section 693 is added to the Bevenue and Taxation Code to read

693 (a) (1) Notwithstanding any other provisiou of Iuw pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XllI A of the California Constitution a county board of supervisors after consultation with affected local agencies located within the boundaries of the county may adopt an ordinance that authorizes the transfer subject to the conditions and limitations of this section of the base year value of real property that is located within another county in this state and has beeu substantially damaged or destroyed by a disaster to comparable replacement property of equal or lesser value including land that is located within the adopting lsquocounty and has been acquired or newly constructed as a replacemeut Tar the damaged or destroyed property within three years after the damage or destruction of the original property

(2) The base year value of the original property shall be the base year value of the original property as determined in nccordance with -

Section 1101 with the adjurtmcnts permitted by subdivision (b) of Sectiou 2 of Article XIII A of the Calilbrtiia Conslituliou arid subdivisfou (f) of Secliou 1101 determined as of the date immediately prior to the date that the original property was substantially datnaged or destroyed The base year value of the original property shall also include any inflation factor ndjustments permitted by subdivision (f) of Section 1101 for the period subsequent to the date of the substantial damage to or destruction of the original property aud up to the date the replacement property is acquired or newly constructed The base year or years used to compute the base year value of the original property shall be deemed to be the base year or years of any property to which that base year value is transferred pursuant to this section

(b) For purposes of this section (1) lsquoAffected local agencyrdquo means any city special district school

district or community college district that receives an annual allocation of ad valorem property tax revenues

(2) ldquoComparable replacement propertyrdquo means a replacement property that has a fuull cash value of equal or lesser value as defined in paragraph (5)

(3) ldquoConsultationrdquo means a noticed hearing that is conducted by a counly board of supervisors concerning the adoption of an ordinance described in subdivision (R) and with respect lo which all affected local agencies within the boundaries of the county are provided with reasonable uotioe of the time and the place of the hearing arid a reasonable opportunity lo appear and parlicipate

(4) ldquoDisaslerrdquo means a nigjor misforlune or calamity in an area subsequently proclaimed by the Governor lo be in a state of disaster as a result of the misfortune or calamity

(5) ldquoEqual or lesser valuerdquomenus that lbe nmounl of lhc full cash value of a replacement property does not exceecl one of the following

(A) One hundred five percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the first year following the date of the damage or destruction of the originril property

(II) One hundred ten percent of the amount of the fuull cash value of the original property if the replacement property is purchased or newly constructed within the second year following the date of the damage or destruction of the original property

(C) One hundred fiieen percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the third year following the date of the damage or destruction of the original property

For the purposes of this paragraph if the replacemenl property is in part purchased and in part newly constructed the date the ldquoreplacement property is purchased or newly constructedrdquo is the date of the purchase or ll~c dnle of conqdction of new

CUJ R cc lt- 3 L =rsquo gaa = 3lsquo3 CD-amp ordquo5a

AMENDED IN ASSEMBLY JtJNF 291994

AMENDED IN ASSEMBLi JWNE 221994 i-1

SENATE BILL No 1431

Introduced by Committee on Revenue and Taxation (Senators Greene (Chairman) 9 Boatwright Campbell

Dills IIayden and Lockyer)

February 81994

An act to amend Section 5II42 of the Government Code and to amend Sections 6163I 69369575217552735276 5802 and 38204 of to add Section 218811 to and to repeal Sections 32 and 1074 of the Bevenue and Taxation Code

b relating to taxation

LEGISLATIVE COUNSELrsquoS DIGEST

SB 1431 as amended Senate Committee on Bevenue and Taxation Taxation

L Existing law with respect to the taxation of timber authorizes the State Board of Equalization to modify immediate harvest values of timber on its own motion and provides for the levy of tax recoupment fees upon the immediate rezoning of a parcel located within a timberland production zone Existing law further requires that applications for waiver of tax recoupment fees be made to the State Board of Equalization

This bill would require the State Board of Equalization to k -rsquo consult with the Timber Advisory Committee prior to I

modifying immediate harvest values on its own motion and would require that payments of tax recoupment fees 5 and

WampW ef these M be made to the county in -3=-h ~ I which the immediate rezoning has occurred By amppesing

rtewh~-bhdM~ iamp iG3ef$ww-~~~~-leeRl+

I I e a

rp-

-0 f--we 0 3rdquoo ETlsquo0 g m pl ~3~brdquo-amp ~o+oL $ampg -g ifi gJi ~E$$Q$

rtfot=amp pD 5Y zaj4 ~yre~ E zg s=rdquo z 5 3 5 3 g 5rdquo pgg w r3 pyqampgamp g

8 2 c

E c

ampgF$o rB zpa od Eq 0pWDgtl pmampk 5030z lsquoDgvdo a~mrsquopgce

-2a-z R s yy P Drsquo

u-5 Y=IO

rJQ 3 CDe

ampSD 5

g 0 ampCD

6rdquotQ Krng PCplrr(p

0

qp~ $LG4rsquoD~ P4rdquo ecT

Qp $E

goaT -CIomg

g$lt-P)(D

w5

3 a $g514p Ee(D g

ldquoFP ldquo4 c(

-

f _ -- _c --- c-

i -- -- - i __ - _ -_ - - - ---- -

_-- - - _ f-

a --

5

10

15

20

25

30

35

40

ps

I 3 4

I 8 i 9

II

ii 14

16

I 19

21 22 23 24

26 27 28 29

31 32 33 If 34

36 37 38

z 39

I -m

-IZ-

tion shall apply to both voluntar resulting from a court

this subdivision sh

SEC 5 Section 693 of the Revenue and Taxation Code as added by Chapter 72 of the Statutes of 1994 is amended to read

693 (a) (1) Notwithstanding law pursuant to the authority subdivision (e) of Section 2 of California Constitution a county after consultation with affected within the boundaries of the

any other provision of of paragraph (3) of Article XIII A of the board of supervisors

local agencies located county may adopt an

ordinance that authorizes the transfer subject to the conditions and limitations of this section of the base year value of real property that is located within another county in this state and has been substantially damaged or destroyed by a disaster to comparable replacement property including land of equal or lesser value that is located within the adopting county and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years the damage or destruction of the original property

(2) The base year value of the original property be the base year value of the original property determined in accordance with Section 1101 with inflation factor adjustments permitted by subdivision

after

shall as

the (f)

of Section 1101 determined as of the date immediately prior to the date that the original property was substantially damaged or destroyed The base year value of the original property shall also include any inflation factor adjustments permitted by subdivision (f) of Section 1101 for the period subsequent to the date of the

1 substantial 2 property 3 acquired 4 claimant

this entire i the base 7 deemed

-13- su 1431

damage to or destruction of the original and up to the date the replacement property is or newly constructed regardless of whether the continued to own the original property during

period The base year or years used to compute year value of the original property shall be

to be the base year or years of any property to 8 which that base year value is transferred pursuant to this 9 set tion

10 (b) For purposes of this section 11 (1) ldquoAffected local agencyrdquo means any city special

district school district or community college district that i receives an annual allocation of ad valorem property tax 14 revenues 15 (2) ldquoClaimantrdquo means an owner or owners of real 16 property claiming the property tax relief provided by this 17 section 18 (3) ldquoComparable replacement propertyrdquo means a 19 replacement property that has a full cash value of equal

or lesser value as defined in paragraph (6) z (4) ldquoConsultationrdquo means 22 conducted by a county board 23 the adoption of an ordinance 24 and with respect to which 25 within the boundaries of the 26 reasonable notice of the time 27 and a reasonable opportunity

a noticed hearingrsquo that is of supervisors concerning

described in subdivision (a) all affected local agencies county are provided with

and the place of the hearing to appear and participate

28 (5) ldquoDisasterrdquo means a major misfortune or calamity 29 in an area subsequently proclaimed by the Governor to 30 be in a state of disaster as a result of the misfortune or 31 calamity 32 (6) ldquoEqual or lesser valuerdquo means that the amount of - 33 the full cash value of the replacement property does not 34 exceed one of the following

(A) One hundred five percent of the amount of the E full cash value of the original property if the replacement 37 property is purchased or newly constructed within the 38 first year following the date of the damage or destruction 39 of the original property 40 (B) One hundred ten percent of the amount of the full

0

ys ampxadosd ~aq~ lsquouo~~cm sayg ~apun jaj~ax Aqmdoxd ~m$o aqmedas B pa~apnsuoa aq ~~eqs ifiUy[aMp OP OF aad a~aaam ampadoId paAogsap m pau~p ~~ungp-w E JO un qma lsquot~deampmd stqq jo sasodmd JOT 6 5 ~w3lsqns jo SXWMO 10 xUlMO ay jI +JajsUEl~ qEq$ ~~XXI~IIO~ amqmnd py t 10 19 uogaas jo (a) uoispqns 8E ix

~pu~lsq$~~~~ou anpA mad aseq S~J u~~~ax wqs Rpsadoxd ut paq-jmap $salaJui p~oyasEa B spioq saqIa JInx-[3 lx padO~SaplOpa8E~p~~~~~SfaS aq$ BJ~A~iiB~~B1A ii q q3F-p ldquoQj pm1 sapnpw ldquomuFl3 ay liq p=Mo Prdquoi 96 qsm llnj SJ~ JB passaswar aq lleqs Qradosd paldogsap 5x pm lsquoacmap~sa~ B 3oj aJs t se pasn sl wq azts alqmosear SE Jo paFhxusp ym~sqns aql lsquouo1~3as sty2 lapun jo earn 3~~2 lip10 sapnlauj Aaadotd pm~o JO IrEd t PC P6 paldope axumpm us 01 ~mnsmd ampadold Juawwqdax Bu~n~suo~ sy jo sasodmd JO~ ~a~st~sip EC pt1~1 lsquoqdeS3emd Bz

aye 0 pamajsu~m~ sj ampadord paXo~~sap IO pamp t3 Aq paAollsap 10 pammp 6lpit~~tm~sqns uaaq ssy ze 21 _ QmlmJsqns ayl js anp3A mad amq aq3 awy aylqv (a) TC 3~q lsquopawnis so ~aq~ays lay20 x0 lsquoaxiwkx~s lsquoutp1nq ayl TE

-am~~u q ~uauxxuxad sj pm xra~stmp q3yMuO~uleur~-e~3aq~qpaUMOp~~~~pU~a3Uap~Sar Oz OC aq Aq pasnm SBM ssaxm paqa~sa~ aq~ a~ay~ ampadoxd 62 jo amid ga3djmjld my JO siy se ~uwup~c~ B Aq paidmao 6Zi aye 0 ssaaa~ pal+~ssa jo llnsal F se AJ-radold jo anA pue PSIMO s JB~J lsquo1CJ-radotd leuosmd IO dlradold ~lsquoza~ 8rsquoZ 8z atI1 us uo~~nuymp B sapnlmf a8eum~ lalsrs~p ay$ 02 ~ari~ayl~ lsquoapoqr jo amld E 13u~n~~wma ~a~~aqs lay~o JO ampZ LZ Jorld A~a~txpaunu~ anlm qsm Ipxj SJ~ jo luaalad 0s ulegg 03 U-t$3nxs kupImq B suotxu ampadoxd ~EU$ampIO (6) 92 92 arom Suyunoum am-ep p+sAyd suylsns qsqq Alradold lsquo=A alep ~ley ~ajv pm uo aqmgdde sz 92 suEauI paAolJsap x0 paump A~px$m~sqnS (81) sf JE~J lsquopa~a~duro~ SBM uo$mqsuoa d~au JO pasoqmnd Pi3 vz

upo ayq paAoQsap JO pcamphmp 62 I SEM a qcttyh~ uodn awp ay jo SB 1rsquo01~ uof13as q41~ eql I~~SESIJI aq~ jo a~p aye 0 lolrd R~aedmd eqq zz a3UEpxo33E UT pau~Uxa$3p SE lsquoyeA qse3 nnj S$j NJEalzI E jo uolxod Am pamw ~umu~p a~3 jt lsquos~uaummsdm~ JO 12 I srA~ad~xi quatuam[dal ayl jo anp qssa fnamp (8) Z -2 pty tupnIauI ldquoApladoxd 1ctm apnpu ou saop ampadoJd -pa~v30[ s Aqsadosd aqg qayrw uj Qunoa OZ 02 luaruamlda-tq RqmdoJd uawamidaI apXIdaS 61 ay jo ~ossass~ Awn03 aqa Aq pauw~a~~p SB lsquouo~mwap 61 lsquoIS pa1apjsuo3 aq lp3ys x~~la~p ~~un~~~nwi e jo nn qcma JO auwp jluarsqns SJ~ 0 xond A~aw~ppauuu~ lsquo61~ 81 81 lsquoqdleampmd sryi jo sasodmd EOJ -m~guoa aseqmd pml LIT uo~~3aSq~~~aaaJt3pJo33~u~ pau~umlaPgassarn~Aqs~gt~Tnj LT a JO Tg uoqas jo (3) uosp$qns uf paqfmsap ~sasa~u~ sq su~am ampado~d px~~so ayp jo anlm qsm FJ (t) 91 91 ploqaseal B sp1[oq JaylFa JuEmp~3 ldquoyq 93rdquo mj prdquoT -3aJEl St lE9A9q3FylM a ST sapnpq lsquoS~mc+2~3 3qp Aq pauikw pm~p pm ldquoaauap~sa~ I PP lsquouo~ynx$suo~ MCXI jo uojalduroa jo aleg aq$ IO aseyxnd PT ldquoOj als aqq s pasn SF Jeq-J azjs a~qEuost3aI jrdquo iam BqJ Quo 61

I aq~ jo a~p aq sr BSpalmJsuoa I~IMCW JO passyxxnd 61 sapnlcmi Almadold uaxuaxldas aye jo md B But~n~~suoa zr ST ampadoxd ~uatuamIdat aq a~p aq~ lsquopa~mx~suoa ZT pm1 lsquoyd~ampxed sq~ jo sasodsud -lsquooi~ pa~su~s T1 +tau ldquoqrled rr lsquopm pastycmd lsquoqled UI ldquosj Alsadoad TT s waylays my0 x0 lsquoammys kup~~nq aq q3qAh uo 0-t ye~auxaaqda~ ayp jl lsquoqdaampmd sty jo sasodmd aqq JOT OT 1 ~IIIXII~E~ ay dcq patIM Poe k(m put aarapfsa~jo amid -ampadold pm~ro aqq jo uoiwwsap 6 6 Ied~+1d say JO sq SE mu~~p f hq patdnmo pm paU~o JO a8EXUEp aq j0 QEp aq ~MO~IOj JId plrql 8 8

t rdquo lsquo I

E SF py lsquoA~xadoxl pmoslad JO ampadosd pax raqaqnn ayq ugqa~ paq3nqsno3 QM~U x10 pamqasnd sl dladoJd lsquoapoqt jo axd B $u~~n~~~sraoa ia~aqs ~aqlo JO m~~n~~s 9 q~awaaqdaa ay jt adold pu~xo aq jo aap~ yst3 inj 9

smaul quawam[dartjI I aq jo quaxad (a) uplylq t Jpsadold (11) aq jo lsquopu11088nps uaa~jtj pa~punq au0 13 s lsquoprdquoJy Au jo uo~~l3z~ul38mo Aqradold Imrno ay jo uof~mQsap P P

JO Xpqua a~ ~ray~o bAmd~oa lsquous~qmsdroa lsquom~p~psss~ JO ahulep aq jo a~p aq~ Bu~rno~~oj maA puoaas lsquodqslauqmd LKJ rhm apn3u $oU saop Jnq ~s~~~~A~~~ ii aq ujqj~ pa~ans~sUo3 AIMaU 10 pas~qa~nd sj Alladoad s JO pmpyrpnr Km su-eaw 6SlWM0 180 sanAf-J (01) 1 P-rsquo ~naaanaa~~das aq$ jf Qxadosd ~u$fero aqq js Xi~A qs~3 1

-7 11FT 8s -SI- --VI-- TPI 8s

CUJ R cc lt- 3 L =rsquo gaa = 3lsquo3 CD-amp ordquo5a

AMENDED IN ASSEMBLY JtJNF 291994

AMENDED IN ASSEMBLi JWNE 221994 i-1

SENATE BILL No 1431

Introduced by Committee on Revenue and Taxation (Senators Greene (Chairman) 9 Boatwright Campbell

Dills IIayden and Lockyer)

February 81994

An act to amend Section 5II42 of the Government Code and to amend Sections 6163I 69369575217552735276 5802 and 38204 of to add Section 218811 to and to repeal Sections 32 and 1074 of the Bevenue and Taxation Code

b relating to taxation

LEGISLATIVE COUNSELrsquoS DIGEST

SB 1431 as amended Senate Committee on Bevenue and Taxation Taxation

L Existing law with respect to the taxation of timber authorizes the State Board of Equalization to modify immediate harvest values of timber on its own motion and provides for the levy of tax recoupment fees upon the immediate rezoning of a parcel located within a timberland production zone Existing law further requires that applications for waiver of tax recoupment fees be made to the State Board of Equalization

This bill would require the State Board of Equalization to k -rsquo consult with the Timber Advisory Committee prior to I

modifying immediate harvest values on its own motion and would require that payments of tax recoupment fees 5 and

WampW ef these M be made to the county in -3=-h ~ I which the immediate rezoning has occurred By amppesing

rtewh~-bhdM~ iamp iG3ef$ww-~~~~-leeRl+

I I e a

rp-

-0 f--we 0 3rdquoo ETlsquo0 g m pl ~3~brdquo-amp ~o+oL $ampg -g ifi gJi ~E$$Q$

rtfot=amp pD 5Y zaj4 ~yre~ E zg s=rdquo z 5 3 5 3 g 5rdquo pgg w r3 pyqampgamp g

8 2 c

E c

ampgF$o rB zpa od Eq 0pWDgtl pmampk 5030z lsquoDgvdo a~mrsquopgce

-2a-z R s yy P Drsquo

u-5 Y=IO

rJQ 3 CDe

ampSD 5

g 0 ampCD

6rdquotQ Krng PCplrr(p

0

qp~ $LG4rsquoD~ P4rdquo ecT

Qp $E

goaT -CIomg

g$lt-P)(D

w5

3 a $g514p Ee(D g

ldquoFP ldquo4 c(

-

f _ -- _c --- c-

i -- -- - i __ - _ -_ - - - ---- -

_-- - - _ f-

a --

5

10

15

20

25

30

35

40

ps

I 3 4

I 8 i 9

II

ii 14

16

I 19

21 22 23 24

26 27 28 29

31 32 33 If 34

36 37 38

z 39

I -m

-IZ-

tion shall apply to both voluntar resulting from a court

this subdivision sh

SEC 5 Section 693 of the Revenue and Taxation Code as added by Chapter 72 of the Statutes of 1994 is amended to read

693 (a) (1) Notwithstanding law pursuant to the authority subdivision (e) of Section 2 of California Constitution a county after consultation with affected within the boundaries of the

any other provision of of paragraph (3) of Article XIII A of the board of supervisors

local agencies located county may adopt an

ordinance that authorizes the transfer subject to the conditions and limitations of this section of the base year value of real property that is located within another county in this state and has been substantially damaged or destroyed by a disaster to comparable replacement property including land of equal or lesser value that is located within the adopting county and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years the damage or destruction of the original property

(2) The base year value of the original property be the base year value of the original property determined in accordance with Section 1101 with inflation factor adjustments permitted by subdivision

after

shall as

the (f)

of Section 1101 determined as of the date immediately prior to the date that the original property was substantially damaged or destroyed The base year value of the original property shall also include any inflation factor adjustments permitted by subdivision (f) of Section 1101 for the period subsequent to the date of the

1 substantial 2 property 3 acquired 4 claimant

this entire i the base 7 deemed

-13- su 1431

damage to or destruction of the original and up to the date the replacement property is or newly constructed regardless of whether the continued to own the original property during

period The base year or years used to compute year value of the original property shall be

to be the base year or years of any property to 8 which that base year value is transferred pursuant to this 9 set tion

10 (b) For purposes of this section 11 (1) ldquoAffected local agencyrdquo means any city special

district school district or community college district that i receives an annual allocation of ad valorem property tax 14 revenues 15 (2) ldquoClaimantrdquo means an owner or owners of real 16 property claiming the property tax relief provided by this 17 section 18 (3) ldquoComparable replacement propertyrdquo means a 19 replacement property that has a full cash value of equal

or lesser value as defined in paragraph (6) z (4) ldquoConsultationrdquo means 22 conducted by a county board 23 the adoption of an ordinance 24 and with respect to which 25 within the boundaries of the 26 reasonable notice of the time 27 and a reasonable opportunity

a noticed hearingrsquo that is of supervisors concerning

described in subdivision (a) all affected local agencies county are provided with

and the place of the hearing to appear and participate

28 (5) ldquoDisasterrdquo means a major misfortune or calamity 29 in an area subsequently proclaimed by the Governor to 30 be in a state of disaster as a result of the misfortune or 31 calamity 32 (6) ldquoEqual or lesser valuerdquo means that the amount of - 33 the full cash value of the replacement property does not 34 exceed one of the following

(A) One hundred five percent of the amount of the E full cash value of the original property if the replacement 37 property is purchased or newly constructed within the 38 first year following the date of the damage or destruction 39 of the original property 40 (B) One hundred ten percent of the amount of the full

0

ys ampxadosd ~aq~ lsquouo~~cm sayg ~apun jaj~ax Aqmdoxd ~m$o aqmedas B pa~apnsuoa aq ~~eqs ifiUy[aMp OP OF aad a~aaam ampadoId paAogsap m pau~p ~~ungp-w E JO un qma lsquot~deampmd stqq jo sasodmd JOT 6 5 ~w3lsqns jo SXWMO 10 xUlMO ay jI +JajsUEl~ qEq$ ~~XXI~IIO~ amqmnd py t 10 19 uogaas jo (a) uoispqns 8E ix

~pu~lsq$~~~~ou anpA mad aseq S~J u~~~ax wqs Rpsadoxd ut paq-jmap $salaJui p~oyasEa B spioq saqIa JInx-[3 lx padO~SaplOpa8E~p~~~~~SfaS aq$ BJ~A~iiB~~B1A ii q q3F-p ldquoQj pm1 sapnpw ldquomuFl3 ay liq p=Mo Prdquoi 96 qsm llnj SJ~ JB passaswar aq lleqs Qradosd paldogsap 5x pm lsquoacmap~sa~ B 3oj aJs t se pasn sl wq azts alqmosear SE Jo paFhxusp ym~sqns aql lsquouo1~3as sty2 lapun jo earn 3~~2 lip10 sapnlauj Aaadotd pm~o JO IrEd t PC P6 paldope axumpm us 01 ~mnsmd ampadold Juawwqdax Bu~n~suo~ sy jo sasodmd JO~ ~a~st~sip EC pt1~1 lsquoqdeS3emd Bz

aye 0 pamajsu~m~ sj ampadord paXo~~sap IO pamp t3 Aq paAollsap 10 pammp 6lpit~~tm~sqns uaaq ssy ze 21 _ QmlmJsqns ayl js anp3A mad amq aq3 awy aylqv (a) TC 3~q lsquopawnis so ~aq~ays lay20 x0 lsquoaxiwkx~s lsquoutp1nq ayl TE

-am~~u q ~uauxxuxad sj pm xra~stmp q3yMuO~uleur~-e~3aq~qpaUMOp~~~~pU~a3Uap~Sar Oz OC aq Aq pasnm SBM ssaxm paqa~sa~ aq~ a~ay~ ampadoxd 62 jo amid ga3djmjld my JO siy se ~uwup~c~ B Aq paidmao 6Zi aye 0 ssaaa~ pal+~ssa jo llnsal F se AJ-radold jo anA pue PSIMO s JB~J lsquo1CJ-radotd leuosmd IO dlradold ~lsquoza~ 8rsquoZ 8z atI1 us uo~~nuymp B sapnlmf a8eum~ lalsrs~p ay$ 02 ~ari~ayl~ lsquoapoqr jo amld E 13u~n~~wma ~a~~aqs lay~o JO ampZ LZ Jorld A~a~txpaunu~ anlm qsm Ipxj SJ~ jo luaalad 0s ulegg 03 U-t$3nxs kupImq B suotxu ampadoxd ~EU$ampIO (6) 92 92 arom Suyunoum am-ep p+sAyd suylsns qsqq Alradold lsquo=A alep ~ley ~ajv pm uo aqmgdde sz 92 suEauI paAolJsap x0 paump A~px$m~sqnS (81) sf JE~J lsquopa~a~duro~ SBM uo$mqsuoa d~au JO pasoqmnd Pi3 vz

upo ayq paAoQsap JO pcamphmp 62 I SEM a qcttyh~ uodn awp ay jo SB 1rsquo01~ uof13as q41~ eql I~~SESIJI aq~ jo a~p aye 0 lolrd R~aedmd eqq zz a3UEpxo33E UT pau~Uxa$3p SE lsquoyeA qse3 nnj S$j NJEalzI E jo uolxod Am pamw ~umu~p a~3 jt lsquos~uaummsdm~ JO 12 I srA~ad~xi quatuam[dal ayl jo anp qssa fnamp (8) Z -2 pty tupnIauI ldquoApladoxd 1ctm apnpu ou saop ampadoJd -pa~v30[ s Aqsadosd aqg qayrw uj Qunoa OZ 02 luaruamlda-tq RqmdoJd uawamidaI apXIdaS 61 ay jo ~ossass~ Awn03 aqa Aq pauw~a~~p SB lsquouo~mwap 61 lsquoIS pa1apjsuo3 aq lp3ys x~~la~p ~~un~~~nwi e jo nn qcma JO auwp jluarsqns SJ~ 0 xond A~aw~ppauuu~ lsquo61~ 81 81 lsquoqdleampmd sryi jo sasodmd EOJ -m~guoa aseqmd pml LIT uo~~3aSq~~~aaaJt3pJo33~u~ pau~umlaPgassarn~Aqs~gt~Tnj LT a JO Tg uoqas jo (3) uosp$qns uf paqfmsap ~sasa~u~ sq su~am ampado~d px~~so ayp jo anlm qsm FJ (t) 91 91 ploqaseal B sp1[oq JaylFa JuEmp~3 ldquoyq 93rdquo mj prdquoT -3aJEl St lE9A9q3FylM a ST sapnpq lsquoS~mc+2~3 3qp Aq pauikw pm~p pm ldquoaauap~sa~ I PP lsquouo~ynx$suo~ MCXI jo uojalduroa jo aleg aq$ IO aseyxnd PT ldquoOj als aqq s pasn SF Jeq-J azjs a~qEuost3aI jrdquo iam BqJ Quo 61

I aq~ jo a~p aq sr BSpalmJsuoa I~IMCW JO passyxxnd 61 sapnlcmi Almadold uaxuaxldas aye jo md B But~n~~suoa zr ST ampadoxd ~uatuamIdat aq a~p aq~ lsquopa~mx~suoa ZT pm1 lsquoyd~ampxed sq~ jo sasodsud -lsquooi~ pa~su~s T1 +tau ldquoqrled rr lsquopm pastycmd lsquoqled UI ldquosj Alsadoad TT s waylays my0 x0 lsquoammys kup~~nq aq q3qAh uo 0-t ye~auxaaqda~ ayp jl lsquoqdaampmd sty jo sasodmd aqq JOT OT 1 ~IIIXII~E~ ay dcq patIM Poe k(m put aarapfsa~jo amid -ampadold pm~ro aqq jo uoiwwsap 6 6 Ied~+1d say JO sq SE mu~~p f hq patdnmo pm paU~o JO a8EXUEp aq j0 QEp aq ~MO~IOj JId plrql 8 8

t rdquo lsquo I

E SF py lsquoA~xadoxl pmoslad JO ampadosd pax raqaqnn ayq ugqa~ paq3nqsno3 QM~U x10 pamqasnd sl dladoJd lsquoapoqt jo axd B $u~~n~~~sraoa ia~aqs ~aqlo JO m~~n~~s 9 q~awaaqdaa ay jt adold pu~xo aq jo aap~ yst3 inj 9

smaul quawam[dartjI I aq jo quaxad (a) uplylq t Jpsadold (11) aq jo lsquopu11088nps uaa~jtj pa~punq au0 13 s lsquoprdquoJy Au jo uo~~l3z~ul38mo Aqradold Imrno ay jo uof~mQsap P P

JO Xpqua a~ ~ray~o bAmd~oa lsquous~qmsdroa lsquom~p~psss~ JO ahulep aq jo a~p aq~ Bu~rno~~oj maA puoaas lsquodqslauqmd LKJ rhm apn3u $oU saop Jnq ~s~~~~A~~~ ii aq ujqj~ pa~ans~sUo3 AIMaU 10 pas~qa~nd sj Alladoad s JO pmpyrpnr Km su-eaw 6SlWM0 180 sanAf-J (01) 1 P-rsquo ~naaanaa~~das aq$ jf Qxadosd ~u$fero aqq js Xi~A qs~3 1

-7 11FT 8s -SI- --VI-- TPI 8s

AMENDED IN ASSEMBLY JtJNF 291994

AMENDED IN ASSEMBLi JWNE 221994 i-1

SENATE BILL No 1431

Introduced by Committee on Revenue and Taxation (Senators Greene (Chairman) 9 Boatwright Campbell

Dills IIayden and Lockyer)

February 81994

An act to amend Section 5II42 of the Government Code and to amend Sections 6163I 69369575217552735276 5802 and 38204 of to add Section 218811 to and to repeal Sections 32 and 1074 of the Bevenue and Taxation Code

b relating to taxation

LEGISLATIVE COUNSELrsquoS DIGEST

SB 1431 as amended Senate Committee on Bevenue and Taxation Taxation

L Existing law with respect to the taxation of timber authorizes the State Board of Equalization to modify immediate harvest values of timber on its own motion and provides for the levy of tax recoupment fees upon the immediate rezoning of a parcel located within a timberland production zone Existing law further requires that applications for waiver of tax recoupment fees be made to the State Board of Equalization

This bill would require the State Board of Equalization to k -rsquo consult with the Timber Advisory Committee prior to I

modifying immediate harvest values on its own motion and would require that payments of tax recoupment fees 5 and

WampW ef these M be made to the county in -3=-h ~ I which the immediate rezoning has occurred By amppesing

rtewh~-bhdM~ iamp iG3ef$ww-~~~~-leeRl+

I I e a

rp-

-0 f--we 0 3rdquoo ETlsquo0 g m pl ~3~brdquo-amp ~o+oL $ampg -g ifi gJi ~E$$Q$

rtfot=amp pD 5Y zaj4 ~yre~ E zg s=rdquo z 5 3 5 3 g 5rdquo pgg w r3 pyqampgamp g

8 2 c

E c

ampgF$o rB zpa od Eq 0pWDgtl pmampk 5030z lsquoDgvdo a~mrsquopgce

-2a-z R s yy P Drsquo

u-5 Y=IO

rJQ 3 CDe

ampSD 5

g 0 ampCD

6rdquotQ Krng PCplrr(p

0

qp~ $LG4rsquoD~ P4rdquo ecT

Qp $E

goaT -CIomg

g$lt-P)(D

w5

3 a $g514p Ee(D g

ldquoFP ldquo4 c(

-

f _ -- _c --- c-

i -- -- - i __ - _ -_ - - - ---- -

_-- - - _ f-

a --

5

10

15

20

25

30

35

40

ps

I 3 4

I 8 i 9

II

ii 14

16

I 19

21 22 23 24

26 27 28 29

31 32 33 If 34

36 37 38

z 39

I -m

-IZ-

tion shall apply to both voluntar resulting from a court

this subdivision sh

SEC 5 Section 693 of the Revenue and Taxation Code as added by Chapter 72 of the Statutes of 1994 is amended to read

693 (a) (1) Notwithstanding law pursuant to the authority subdivision (e) of Section 2 of California Constitution a county after consultation with affected within the boundaries of the

any other provision of of paragraph (3) of Article XIII A of the board of supervisors

local agencies located county may adopt an

ordinance that authorizes the transfer subject to the conditions and limitations of this section of the base year value of real property that is located within another county in this state and has been substantially damaged or destroyed by a disaster to comparable replacement property including land of equal or lesser value that is located within the adopting county and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years the damage or destruction of the original property

(2) The base year value of the original property be the base year value of the original property determined in accordance with Section 1101 with inflation factor adjustments permitted by subdivision

after

shall as

the (f)

of Section 1101 determined as of the date immediately prior to the date that the original property was substantially damaged or destroyed The base year value of the original property shall also include any inflation factor adjustments permitted by subdivision (f) of Section 1101 for the period subsequent to the date of the

1 substantial 2 property 3 acquired 4 claimant

this entire i the base 7 deemed

-13- su 1431

damage to or destruction of the original and up to the date the replacement property is or newly constructed regardless of whether the continued to own the original property during

period The base year or years used to compute year value of the original property shall be

to be the base year or years of any property to 8 which that base year value is transferred pursuant to this 9 set tion

10 (b) For purposes of this section 11 (1) ldquoAffected local agencyrdquo means any city special

district school district or community college district that i receives an annual allocation of ad valorem property tax 14 revenues 15 (2) ldquoClaimantrdquo means an owner or owners of real 16 property claiming the property tax relief provided by this 17 section 18 (3) ldquoComparable replacement propertyrdquo means a 19 replacement property that has a full cash value of equal

or lesser value as defined in paragraph (6) z (4) ldquoConsultationrdquo means 22 conducted by a county board 23 the adoption of an ordinance 24 and with respect to which 25 within the boundaries of the 26 reasonable notice of the time 27 and a reasonable opportunity

a noticed hearingrsquo that is of supervisors concerning

described in subdivision (a) all affected local agencies county are provided with

and the place of the hearing to appear and participate

28 (5) ldquoDisasterrdquo means a major misfortune or calamity 29 in an area subsequently proclaimed by the Governor to 30 be in a state of disaster as a result of the misfortune or 31 calamity 32 (6) ldquoEqual or lesser valuerdquo means that the amount of - 33 the full cash value of the replacement property does not 34 exceed one of the following

(A) One hundred five percent of the amount of the E full cash value of the original property if the replacement 37 property is purchased or newly constructed within the 38 first year following the date of the damage or destruction 39 of the original property 40 (B) One hundred ten percent of the amount of the full

0

ys ampxadosd ~aq~ lsquouo~~cm sayg ~apun jaj~ax Aqmdoxd ~m$o aqmedas B pa~apnsuoa aq ~~eqs ifiUy[aMp OP OF aad a~aaam ampadoId paAogsap m pau~p ~~ungp-w E JO un qma lsquot~deampmd stqq jo sasodmd JOT 6 5 ~w3lsqns jo SXWMO 10 xUlMO ay jI +JajsUEl~ qEq$ ~~XXI~IIO~ amqmnd py t 10 19 uogaas jo (a) uoispqns 8E ix

~pu~lsq$~~~~ou anpA mad aseq S~J u~~~ax wqs Rpsadoxd ut paq-jmap $salaJui p~oyasEa B spioq saqIa JInx-[3 lx padO~SaplOpa8E~p~~~~~SfaS aq$ BJ~A~iiB~~B1A ii q q3F-p ldquoQj pm1 sapnpw ldquomuFl3 ay liq p=Mo Prdquoi 96 qsm llnj SJ~ JB passaswar aq lleqs Qradosd paldogsap 5x pm lsquoacmap~sa~ B 3oj aJs t se pasn sl wq azts alqmosear SE Jo paFhxusp ym~sqns aql lsquouo1~3as sty2 lapun jo earn 3~~2 lip10 sapnlauj Aaadotd pm~o JO IrEd t PC P6 paldope axumpm us 01 ~mnsmd ampadold Juawwqdax Bu~n~suo~ sy jo sasodmd JO~ ~a~st~sip EC pt1~1 lsquoqdeS3emd Bz

aye 0 pamajsu~m~ sj ampadord paXo~~sap IO pamp t3 Aq paAollsap 10 pammp 6lpit~~tm~sqns uaaq ssy ze 21 _ QmlmJsqns ayl js anp3A mad amq aq3 awy aylqv (a) TC 3~q lsquopawnis so ~aq~ays lay20 x0 lsquoaxiwkx~s lsquoutp1nq ayl TE

-am~~u q ~uauxxuxad sj pm xra~stmp q3yMuO~uleur~-e~3aq~qpaUMOp~~~~pU~a3Uap~Sar Oz OC aq Aq pasnm SBM ssaxm paqa~sa~ aq~ a~ay~ ampadoxd 62 jo amid ga3djmjld my JO siy se ~uwup~c~ B Aq paidmao 6Zi aye 0 ssaaa~ pal+~ssa jo llnsal F se AJ-radold jo anA pue PSIMO s JB~J lsquo1CJ-radotd leuosmd IO dlradold ~lsquoza~ 8rsquoZ 8z atI1 us uo~~nuymp B sapnlmf a8eum~ lalsrs~p ay$ 02 ~ari~ayl~ lsquoapoqr jo amld E 13u~n~~wma ~a~~aqs lay~o JO ampZ LZ Jorld A~a~txpaunu~ anlm qsm Ipxj SJ~ jo luaalad 0s ulegg 03 U-t$3nxs kupImq B suotxu ampadoxd ~EU$ampIO (6) 92 92 arom Suyunoum am-ep p+sAyd suylsns qsqq Alradold lsquo=A alep ~ley ~ajv pm uo aqmgdde sz 92 suEauI paAolJsap x0 paump A~px$m~sqnS (81) sf JE~J lsquopa~a~duro~ SBM uo$mqsuoa d~au JO pasoqmnd Pi3 vz

upo ayq paAoQsap JO pcamphmp 62 I SEM a qcttyh~ uodn awp ay jo SB 1rsquo01~ uof13as q41~ eql I~~SESIJI aq~ jo a~p aye 0 lolrd R~aedmd eqq zz a3UEpxo33E UT pau~Uxa$3p SE lsquoyeA qse3 nnj S$j NJEalzI E jo uolxod Am pamw ~umu~p a~3 jt lsquos~uaummsdm~ JO 12 I srA~ad~xi quatuam[dal ayl jo anp qssa fnamp (8) Z -2 pty tupnIauI ldquoApladoxd 1ctm apnpu ou saop ampadoJd -pa~v30[ s Aqsadosd aqg qayrw uj Qunoa OZ 02 luaruamlda-tq RqmdoJd uawamidaI apXIdaS 61 ay jo ~ossass~ Awn03 aqa Aq pauw~a~~p SB lsquouo~mwap 61 lsquoIS pa1apjsuo3 aq lp3ys x~~la~p ~~un~~~nwi e jo nn qcma JO auwp jluarsqns SJ~ 0 xond A~aw~ppauuu~ lsquo61~ 81 81 lsquoqdleampmd sryi jo sasodmd EOJ -m~guoa aseqmd pml LIT uo~~3aSq~~~aaaJt3pJo33~u~ pau~umlaPgassarn~Aqs~gt~Tnj LT a JO Tg uoqas jo (3) uosp$qns uf paqfmsap ~sasa~u~ sq su~am ampado~d px~~so ayp jo anlm qsm FJ (t) 91 91 ploqaseal B sp1[oq JaylFa JuEmp~3 ldquoyq 93rdquo mj prdquoT -3aJEl St lE9A9q3FylM a ST sapnpq lsquoS~mc+2~3 3qp Aq pauikw pm~p pm ldquoaauap~sa~ I PP lsquouo~ynx$suo~ MCXI jo uojalduroa jo aleg aq$ IO aseyxnd PT ldquoOj als aqq s pasn SF Jeq-J azjs a~qEuost3aI jrdquo iam BqJ Quo 61

I aq~ jo a~p aq sr BSpalmJsuoa I~IMCW JO passyxxnd 61 sapnlcmi Almadold uaxuaxldas aye jo md B But~n~~suoa zr ST ampadoxd ~uatuamIdat aq a~p aq~ lsquopa~mx~suoa ZT pm1 lsquoyd~ampxed sq~ jo sasodsud -lsquooi~ pa~su~s T1 +tau ldquoqrled rr lsquopm pastycmd lsquoqled UI ldquosj Alsadoad TT s waylays my0 x0 lsquoammys kup~~nq aq q3qAh uo 0-t ye~auxaaqda~ ayp jl lsquoqdaampmd sty jo sasodmd aqq JOT OT 1 ~IIIXII~E~ ay dcq patIM Poe k(m put aarapfsa~jo amid -ampadold pm~ro aqq jo uoiwwsap 6 6 Ied~+1d say JO sq SE mu~~p f hq patdnmo pm paU~o JO a8EXUEp aq j0 QEp aq ~MO~IOj JId plrql 8 8

t rdquo lsquo I

E SF py lsquoA~xadoxl pmoslad JO ampadosd pax raqaqnn ayq ugqa~ paq3nqsno3 QM~U x10 pamqasnd sl dladoJd lsquoapoqt jo axd B $u~~n~~~sraoa ia~aqs ~aqlo JO m~~n~~s 9 q~awaaqdaa ay jt adold pu~xo aq jo aap~ yst3 inj 9

smaul quawam[dartjI I aq jo quaxad (a) uplylq t Jpsadold (11) aq jo lsquopu11088nps uaa~jtj pa~punq au0 13 s lsquoprdquoJy Au jo uo~~l3z~ul38mo Aqradold Imrno ay jo uof~mQsap P P

JO Xpqua a~ ~ray~o bAmd~oa lsquous~qmsdroa lsquom~p~psss~ JO ahulep aq jo a~p aq~ Bu~rno~~oj maA puoaas lsquodqslauqmd LKJ rhm apn3u $oU saop Jnq ~s~~~~A~~~ ii aq ujqj~ pa~ans~sUo3 AIMaU 10 pas~qa~nd sj Alladoad s JO pmpyrpnr Km su-eaw 6SlWM0 180 sanAf-J (01) 1 P-rsquo ~naaanaa~~das aq$ jf Qxadosd ~u$fero aqq js Xi~A qs~3 1

-7 11FT 8s -SI- --VI-- TPI 8s

-0 f--we 0 3rdquoo ETlsquo0 g m pl ~3~brdquo-amp ~o+oL $ampg -g ifi gJi ~E$$Q$

rtfot=amp pD 5Y zaj4 ~yre~ E zg s=rdquo z 5 3 5 3 g 5rdquo pgg w r3 pyqampgamp g

8 2 c

E c

ampgF$o rB zpa od Eq 0pWDgtl pmampk 5030z lsquoDgvdo a~mrsquopgce

-2a-z R s yy P Drsquo

u-5 Y=IO

rJQ 3 CDe

ampSD 5

g 0 ampCD

6rdquotQ Krng PCplrr(p

0

qp~ $LG4rsquoD~ P4rdquo ecT

Qp $E

goaT -CIomg

g$lt-P)(D

w5

3 a $g514p Ee(D g

ldquoFP ldquo4 c(

-

f _ -- _c --- c-

i -- -- - i __ - _ -_ - - - ---- -

_-- - - _ f-

a --

5

10

15

20

25

30

35

40

ps

I 3 4

I 8 i 9

II

ii 14

16

I 19

21 22 23 24

26 27 28 29

31 32 33 If 34

36 37 38

z 39

I -m

-IZ-

tion shall apply to both voluntar resulting from a court

this subdivision sh

SEC 5 Section 693 of the Revenue and Taxation Code as added by Chapter 72 of the Statutes of 1994 is amended to read

693 (a) (1) Notwithstanding law pursuant to the authority subdivision (e) of Section 2 of California Constitution a county after consultation with affected within the boundaries of the

any other provision of of paragraph (3) of Article XIII A of the board of supervisors

local agencies located county may adopt an

ordinance that authorizes the transfer subject to the conditions and limitations of this section of the base year value of real property that is located within another county in this state and has been substantially damaged or destroyed by a disaster to comparable replacement property including land of equal or lesser value that is located within the adopting county and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years the damage or destruction of the original property

(2) The base year value of the original property be the base year value of the original property determined in accordance with Section 1101 with inflation factor adjustments permitted by subdivision

after

shall as

the (f)

of Section 1101 determined as of the date immediately prior to the date that the original property was substantially damaged or destroyed The base year value of the original property shall also include any inflation factor adjustments permitted by subdivision (f) of Section 1101 for the period subsequent to the date of the

1 substantial 2 property 3 acquired 4 claimant

this entire i the base 7 deemed

-13- su 1431

damage to or destruction of the original and up to the date the replacement property is or newly constructed regardless of whether the continued to own the original property during

period The base year or years used to compute year value of the original property shall be

to be the base year or years of any property to 8 which that base year value is transferred pursuant to this 9 set tion

10 (b) For purposes of this section 11 (1) ldquoAffected local agencyrdquo means any city special

district school district or community college district that i receives an annual allocation of ad valorem property tax 14 revenues 15 (2) ldquoClaimantrdquo means an owner or owners of real 16 property claiming the property tax relief provided by this 17 section 18 (3) ldquoComparable replacement propertyrdquo means a 19 replacement property that has a full cash value of equal

or lesser value as defined in paragraph (6) z (4) ldquoConsultationrdquo means 22 conducted by a county board 23 the adoption of an ordinance 24 and with respect to which 25 within the boundaries of the 26 reasonable notice of the time 27 and a reasonable opportunity

a noticed hearingrsquo that is of supervisors concerning

described in subdivision (a) all affected local agencies county are provided with

and the place of the hearing to appear and participate

28 (5) ldquoDisasterrdquo means a major misfortune or calamity 29 in an area subsequently proclaimed by the Governor to 30 be in a state of disaster as a result of the misfortune or 31 calamity 32 (6) ldquoEqual or lesser valuerdquo means that the amount of - 33 the full cash value of the replacement property does not 34 exceed one of the following

(A) One hundred five percent of the amount of the E full cash value of the original property if the replacement 37 property is purchased or newly constructed within the 38 first year following the date of the damage or destruction 39 of the original property 40 (B) One hundred ten percent of the amount of the full

0

ys ampxadosd ~aq~ lsquouo~~cm sayg ~apun jaj~ax Aqmdoxd ~m$o aqmedas B pa~apnsuoa aq ~~eqs ifiUy[aMp OP OF aad a~aaam ampadoId paAogsap m pau~p ~~ungp-w E JO un qma lsquot~deampmd stqq jo sasodmd JOT 6 5 ~w3lsqns jo SXWMO 10 xUlMO ay jI +JajsUEl~ qEq$ ~~XXI~IIO~ amqmnd py t 10 19 uogaas jo (a) uoispqns 8E ix

~pu~lsq$~~~~ou anpA mad aseq S~J u~~~ax wqs Rpsadoxd ut paq-jmap $salaJui p~oyasEa B spioq saqIa JInx-[3 lx padO~SaplOpa8E~p~~~~~SfaS aq$ BJ~A~iiB~~B1A ii q q3F-p ldquoQj pm1 sapnpw ldquomuFl3 ay liq p=Mo Prdquoi 96 qsm llnj SJ~ JB passaswar aq lleqs Qradosd paldogsap 5x pm lsquoacmap~sa~ B 3oj aJs t se pasn sl wq azts alqmosear SE Jo paFhxusp ym~sqns aql lsquouo1~3as sty2 lapun jo earn 3~~2 lip10 sapnlauj Aaadotd pm~o JO IrEd t PC P6 paldope axumpm us 01 ~mnsmd ampadold Juawwqdax Bu~n~suo~ sy jo sasodmd JO~ ~a~st~sip EC pt1~1 lsquoqdeS3emd Bz

aye 0 pamajsu~m~ sj ampadord paXo~~sap IO pamp t3 Aq paAollsap 10 pammp 6lpit~~tm~sqns uaaq ssy ze 21 _ QmlmJsqns ayl js anp3A mad amq aq3 awy aylqv (a) TC 3~q lsquopawnis so ~aq~ays lay20 x0 lsquoaxiwkx~s lsquoutp1nq ayl TE

-am~~u q ~uauxxuxad sj pm xra~stmp q3yMuO~uleur~-e~3aq~qpaUMOp~~~~pU~a3Uap~Sar Oz OC aq Aq pasnm SBM ssaxm paqa~sa~ aq~ a~ay~ ampadoxd 62 jo amid ga3djmjld my JO siy se ~uwup~c~ B Aq paidmao 6Zi aye 0 ssaaa~ pal+~ssa jo llnsal F se AJ-radold jo anA pue PSIMO s JB~J lsquo1CJ-radotd leuosmd IO dlradold ~lsquoza~ 8rsquoZ 8z atI1 us uo~~nuymp B sapnlmf a8eum~ lalsrs~p ay$ 02 ~ari~ayl~ lsquoapoqr jo amld E 13u~n~~wma ~a~~aqs lay~o JO ampZ LZ Jorld A~a~txpaunu~ anlm qsm Ipxj SJ~ jo luaalad 0s ulegg 03 U-t$3nxs kupImq B suotxu ampadoxd ~EU$ampIO (6) 92 92 arom Suyunoum am-ep p+sAyd suylsns qsqq Alradold lsquo=A alep ~ley ~ajv pm uo aqmgdde sz 92 suEauI paAolJsap x0 paump A~px$m~sqnS (81) sf JE~J lsquopa~a~duro~ SBM uo$mqsuoa d~au JO pasoqmnd Pi3 vz

upo ayq paAoQsap JO pcamphmp 62 I SEM a qcttyh~ uodn awp ay jo SB 1rsquo01~ uof13as q41~ eql I~~SESIJI aq~ jo a~p aye 0 lolrd R~aedmd eqq zz a3UEpxo33E UT pau~Uxa$3p SE lsquoyeA qse3 nnj S$j NJEalzI E jo uolxod Am pamw ~umu~p a~3 jt lsquos~uaummsdm~ JO 12 I srA~ad~xi quatuam[dal ayl jo anp qssa fnamp (8) Z -2 pty tupnIauI ldquoApladoxd 1ctm apnpu ou saop ampadoJd -pa~v30[ s Aqsadosd aqg qayrw uj Qunoa OZ 02 luaruamlda-tq RqmdoJd uawamidaI apXIdaS 61 ay jo ~ossass~ Awn03 aqa Aq pauw~a~~p SB lsquouo~mwap 61 lsquoIS pa1apjsuo3 aq lp3ys x~~la~p ~~un~~~nwi e jo nn qcma JO auwp jluarsqns SJ~ 0 xond A~aw~ppauuu~ lsquo61~ 81 81 lsquoqdleampmd sryi jo sasodmd EOJ -m~guoa aseqmd pml LIT uo~~3aSq~~~aaaJt3pJo33~u~ pau~umlaPgassarn~Aqs~gt~Tnj LT a JO Tg uoqas jo (3) uosp$qns uf paqfmsap ~sasa~u~ sq su~am ampado~d px~~so ayp jo anlm qsm FJ (t) 91 91 ploqaseal B sp1[oq JaylFa JuEmp~3 ldquoyq 93rdquo mj prdquoT -3aJEl St lE9A9q3FylM a ST sapnpq lsquoS~mc+2~3 3qp Aq pauikw pm~p pm ldquoaauap~sa~ I PP lsquouo~ynx$suo~ MCXI jo uojalduroa jo aleg aq$ IO aseyxnd PT ldquoOj als aqq s pasn SF Jeq-J azjs a~qEuost3aI jrdquo iam BqJ Quo 61

I aq~ jo a~p aq sr BSpalmJsuoa I~IMCW JO passyxxnd 61 sapnlcmi Almadold uaxuaxldas aye jo md B But~n~~suoa zr ST ampadoxd ~uatuamIdat aq a~p aq~ lsquopa~mx~suoa ZT pm1 lsquoyd~ampxed sq~ jo sasodsud -lsquooi~ pa~su~s T1 +tau ldquoqrled rr lsquopm pastycmd lsquoqled UI ldquosj Alsadoad TT s waylays my0 x0 lsquoammys kup~~nq aq q3qAh uo 0-t ye~auxaaqda~ ayp jl lsquoqdaampmd sty jo sasodmd aqq JOT OT 1 ~IIIXII~E~ ay dcq patIM Poe k(m put aarapfsa~jo amid -ampadold pm~ro aqq jo uoiwwsap 6 6 Ied~+1d say JO sq SE mu~~p f hq patdnmo pm paU~o JO a8EXUEp aq j0 QEp aq ~MO~IOj JId plrql 8 8

t rdquo lsquo I

E SF py lsquoA~xadoxl pmoslad JO ampadosd pax raqaqnn ayq ugqa~ paq3nqsno3 QM~U x10 pamqasnd sl dladoJd lsquoapoqt jo axd B $u~~n~~~sraoa ia~aqs ~aqlo JO m~~n~~s 9 q~awaaqdaa ay jt adold pu~xo aq jo aap~ yst3 inj 9

smaul quawam[dartjI I aq jo quaxad (a) uplylq t Jpsadold (11) aq jo lsquopu11088nps uaa~jtj pa~punq au0 13 s lsquoprdquoJy Au jo uo~~l3z~ul38mo Aqradold Imrno ay jo uof~mQsap P P

JO Xpqua a~ ~ray~o bAmd~oa lsquous~qmsdroa lsquom~p~psss~ JO ahulep aq jo a~p aq~ Bu~rno~~oj maA puoaas lsquodqslauqmd LKJ rhm apn3u $oU saop Jnq ~s~~~~A~~~ ii aq ujqj~ pa~ans~sUo3 AIMaU 10 pas~qa~nd sj Alladoad s JO pmpyrpnr Km su-eaw 6SlWM0 180 sanAf-J (01) 1 P-rsquo ~naaanaa~~das aq$ jf Qxadosd ~u$fero aqq js Xi~A qs~3 1

-7 11FT 8s -SI- --VI-- TPI 8s

5

10

15

20

25

30

35

40

ps

I 3 4

I 8 i 9

II

ii 14

16

I 19

21 22 23 24

26 27 28 29

31 32 33 If 34

36 37 38

z 39

I -m

-IZ-

tion shall apply to both voluntar resulting from a court

this subdivision sh

SEC 5 Section 693 of the Revenue and Taxation Code as added by Chapter 72 of the Statutes of 1994 is amended to read

693 (a) (1) Notwithstanding law pursuant to the authority subdivision (e) of Section 2 of California Constitution a county after consultation with affected within the boundaries of the

any other provision of of paragraph (3) of Article XIII A of the board of supervisors

local agencies located county may adopt an

ordinance that authorizes the transfer subject to the conditions and limitations of this section of the base year value of real property that is located within another county in this state and has been substantially damaged or destroyed by a disaster to comparable replacement property including land of equal or lesser value that is located within the adopting county and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years the damage or destruction of the original property

(2) The base year value of the original property be the base year value of the original property determined in accordance with Section 1101 with inflation factor adjustments permitted by subdivision

after

shall as

the (f)

of Section 1101 determined as of the date immediately prior to the date that the original property was substantially damaged or destroyed The base year value of the original property shall also include any inflation factor adjustments permitted by subdivision (f) of Section 1101 for the period subsequent to the date of the

1 substantial 2 property 3 acquired 4 claimant

this entire i the base 7 deemed

-13- su 1431

damage to or destruction of the original and up to the date the replacement property is or newly constructed regardless of whether the continued to own the original property during

period The base year or years used to compute year value of the original property shall be

to be the base year or years of any property to 8 which that base year value is transferred pursuant to this 9 set tion

10 (b) For purposes of this section 11 (1) ldquoAffected local agencyrdquo means any city special

district school district or community college district that i receives an annual allocation of ad valorem property tax 14 revenues 15 (2) ldquoClaimantrdquo means an owner or owners of real 16 property claiming the property tax relief provided by this 17 section 18 (3) ldquoComparable replacement propertyrdquo means a 19 replacement property that has a full cash value of equal

or lesser value as defined in paragraph (6) z (4) ldquoConsultationrdquo means 22 conducted by a county board 23 the adoption of an ordinance 24 and with respect to which 25 within the boundaries of the 26 reasonable notice of the time 27 and a reasonable opportunity

a noticed hearingrsquo that is of supervisors concerning

described in subdivision (a) all affected local agencies county are provided with

and the place of the hearing to appear and participate

28 (5) ldquoDisasterrdquo means a major misfortune or calamity 29 in an area subsequently proclaimed by the Governor to 30 be in a state of disaster as a result of the misfortune or 31 calamity 32 (6) ldquoEqual or lesser valuerdquo means that the amount of - 33 the full cash value of the replacement property does not 34 exceed one of the following

(A) One hundred five percent of the amount of the E full cash value of the original property if the replacement 37 property is purchased or newly constructed within the 38 first year following the date of the damage or destruction 39 of the original property 40 (B) One hundred ten percent of the amount of the full

0

ys ampxadosd ~aq~ lsquouo~~cm sayg ~apun jaj~ax Aqmdoxd ~m$o aqmedas B pa~apnsuoa aq ~~eqs ifiUy[aMp OP OF aad a~aaam ampadoId paAogsap m pau~p ~~ungp-w E JO un qma lsquot~deampmd stqq jo sasodmd JOT 6 5 ~w3lsqns jo SXWMO 10 xUlMO ay jI +JajsUEl~ qEq$ ~~XXI~IIO~ amqmnd py t 10 19 uogaas jo (a) uoispqns 8E ix

~pu~lsq$~~~~ou anpA mad aseq S~J u~~~ax wqs Rpsadoxd ut paq-jmap $salaJui p~oyasEa B spioq saqIa JInx-[3 lx padO~SaplOpa8E~p~~~~~SfaS aq$ BJ~A~iiB~~B1A ii q q3F-p ldquoQj pm1 sapnpw ldquomuFl3 ay liq p=Mo Prdquoi 96 qsm llnj SJ~ JB passaswar aq lleqs Qradosd paldogsap 5x pm lsquoacmap~sa~ B 3oj aJs t se pasn sl wq azts alqmosear SE Jo paFhxusp ym~sqns aql lsquouo1~3as sty2 lapun jo earn 3~~2 lip10 sapnlauj Aaadotd pm~o JO IrEd t PC P6 paldope axumpm us 01 ~mnsmd ampadold Juawwqdax Bu~n~suo~ sy jo sasodmd JO~ ~a~st~sip EC pt1~1 lsquoqdeS3emd Bz

aye 0 pamajsu~m~ sj ampadord paXo~~sap IO pamp t3 Aq paAollsap 10 pammp 6lpit~~tm~sqns uaaq ssy ze 21 _ QmlmJsqns ayl js anp3A mad amq aq3 awy aylqv (a) TC 3~q lsquopawnis so ~aq~ays lay20 x0 lsquoaxiwkx~s lsquoutp1nq ayl TE

-am~~u q ~uauxxuxad sj pm xra~stmp q3yMuO~uleur~-e~3aq~qpaUMOp~~~~pU~a3Uap~Sar Oz OC aq Aq pasnm SBM ssaxm paqa~sa~ aq~ a~ay~ ampadoxd 62 jo amid ga3djmjld my JO siy se ~uwup~c~ B Aq paidmao 6Zi aye 0 ssaaa~ pal+~ssa jo llnsal F se AJ-radold jo anA pue PSIMO s JB~J lsquo1CJ-radotd leuosmd IO dlradold ~lsquoza~ 8rsquoZ 8z atI1 us uo~~nuymp B sapnlmf a8eum~ lalsrs~p ay$ 02 ~ari~ayl~ lsquoapoqr jo amld E 13u~n~~wma ~a~~aqs lay~o JO ampZ LZ Jorld A~a~txpaunu~ anlm qsm Ipxj SJ~ jo luaalad 0s ulegg 03 U-t$3nxs kupImq B suotxu ampadoxd ~EU$ampIO (6) 92 92 arom Suyunoum am-ep p+sAyd suylsns qsqq Alradold lsquo=A alep ~ley ~ajv pm uo aqmgdde sz 92 suEauI paAolJsap x0 paump A~px$m~sqnS (81) sf JE~J lsquopa~a~duro~ SBM uo$mqsuoa d~au JO pasoqmnd Pi3 vz

upo ayq paAoQsap JO pcamphmp 62 I SEM a qcttyh~ uodn awp ay jo SB 1rsquo01~ uof13as q41~ eql I~~SESIJI aq~ jo a~p aye 0 lolrd R~aedmd eqq zz a3UEpxo33E UT pau~Uxa$3p SE lsquoyeA qse3 nnj S$j NJEalzI E jo uolxod Am pamw ~umu~p a~3 jt lsquos~uaummsdm~ JO 12 I srA~ad~xi quatuam[dal ayl jo anp qssa fnamp (8) Z -2 pty tupnIauI ldquoApladoxd 1ctm apnpu ou saop ampadoJd -pa~v30[ s Aqsadosd aqg qayrw uj Qunoa OZ 02 luaruamlda-tq RqmdoJd uawamidaI apXIdaS 61 ay jo ~ossass~ Awn03 aqa Aq pauw~a~~p SB lsquouo~mwap 61 lsquoIS pa1apjsuo3 aq lp3ys x~~la~p ~~un~~~nwi e jo nn qcma JO auwp jluarsqns SJ~ 0 xond A~aw~ppauuu~ lsquo61~ 81 81 lsquoqdleampmd sryi jo sasodmd EOJ -m~guoa aseqmd pml LIT uo~~3aSq~~~aaaJt3pJo33~u~ pau~umlaPgassarn~Aqs~gt~Tnj LT a JO Tg uoqas jo (3) uosp$qns uf paqfmsap ~sasa~u~ sq su~am ampado~d px~~so ayp jo anlm qsm FJ (t) 91 91 ploqaseal B sp1[oq JaylFa JuEmp~3 ldquoyq 93rdquo mj prdquoT -3aJEl St lE9A9q3FylM a ST sapnpq lsquoS~mc+2~3 3qp Aq pauikw pm~p pm ldquoaauap~sa~ I PP lsquouo~ynx$suo~ MCXI jo uojalduroa jo aleg aq$ IO aseyxnd PT ldquoOj als aqq s pasn SF Jeq-J azjs a~qEuost3aI jrdquo iam BqJ Quo 61

I aq~ jo a~p aq sr BSpalmJsuoa I~IMCW JO passyxxnd 61 sapnlcmi Almadold uaxuaxldas aye jo md B But~n~~suoa zr ST ampadoxd ~uatuamIdat aq a~p aq~ lsquopa~mx~suoa ZT pm1 lsquoyd~ampxed sq~ jo sasodsud -lsquooi~ pa~su~s T1 +tau ldquoqrled rr lsquopm pastycmd lsquoqled UI ldquosj Alsadoad TT s waylays my0 x0 lsquoammys kup~~nq aq q3qAh uo 0-t ye~auxaaqda~ ayp jl lsquoqdaampmd sty jo sasodmd aqq JOT OT 1 ~IIIXII~E~ ay dcq patIM Poe k(m put aarapfsa~jo amid -ampadold pm~ro aqq jo uoiwwsap 6 6 Ied~+1d say JO sq SE mu~~p f hq patdnmo pm paU~o JO a8EXUEp aq j0 QEp aq ~MO~IOj JId plrql 8 8

t rdquo lsquo I

E SF py lsquoA~xadoxl pmoslad JO ampadosd pax raqaqnn ayq ugqa~ paq3nqsno3 QM~U x10 pamqasnd sl dladoJd lsquoapoqt jo axd B $u~~n~~~sraoa ia~aqs ~aqlo JO m~~n~~s 9 q~awaaqdaa ay jt adold pu~xo aq jo aap~ yst3 inj 9

smaul quawam[dartjI I aq jo quaxad (a) uplylq t Jpsadold (11) aq jo lsquopu11088nps uaa~jtj pa~punq au0 13 s lsquoprdquoJy Au jo uo~~l3z~ul38mo Aqradold Imrno ay jo uof~mQsap P P

JO Xpqua a~ ~ray~o bAmd~oa lsquous~qmsdroa lsquom~p~psss~ JO ahulep aq jo a~p aq~ Bu~rno~~oj maA puoaas lsquodqslauqmd LKJ rhm apn3u $oU saop Jnq ~s~~~~A~~~ ii aq ujqj~ pa~ans~sUo3 AIMaU 10 pas~qa~nd sj Alladoad s JO pmpyrpnr Km su-eaw 6SlWM0 180 sanAf-J (01) 1 P-rsquo ~naaanaa~~das aq$ jf Qxadosd ~u$fero aqq js Xi~A qs~3 1

-7 11FT 8s -SI- --VI-- TPI 8s

ys ampxadosd ~aq~ lsquouo~~cm sayg ~apun jaj~ax Aqmdoxd ~m$o aqmedas B pa~apnsuoa aq ~~eqs ifiUy[aMp OP OF aad a~aaam ampadoId paAogsap m pau~p ~~ungp-w E JO un qma lsquot~deampmd stqq jo sasodmd JOT 6 5 ~w3lsqns jo SXWMO 10 xUlMO ay jI +JajsUEl~ qEq$ ~~XXI~IIO~ amqmnd py t 10 19 uogaas jo (a) uoispqns 8E ix

~pu~lsq$~~~~ou anpA mad aseq S~J u~~~ax wqs Rpsadoxd ut paq-jmap $salaJui p~oyasEa B spioq saqIa JInx-[3 lx padO~SaplOpa8E~p~~~~~SfaS aq$ BJ~A~iiB~~B1A ii q q3F-p ldquoQj pm1 sapnpw ldquomuFl3 ay liq p=Mo Prdquoi 96 qsm llnj SJ~ JB passaswar aq lleqs Qradosd paldogsap 5x pm lsquoacmap~sa~ B 3oj aJs t se pasn sl wq azts alqmosear SE Jo paFhxusp ym~sqns aql lsquouo1~3as sty2 lapun jo earn 3~~2 lip10 sapnlauj Aaadotd pm~o JO IrEd t PC P6 paldope axumpm us 01 ~mnsmd ampadold Juawwqdax Bu~n~suo~ sy jo sasodmd JO~ ~a~st~sip EC pt1~1 lsquoqdeS3emd Bz

aye 0 pamajsu~m~ sj ampadord paXo~~sap IO pamp t3 Aq paAollsap 10 pammp 6lpit~~tm~sqns uaaq ssy ze 21 _ QmlmJsqns ayl js anp3A mad amq aq3 awy aylqv (a) TC 3~q lsquopawnis so ~aq~ays lay20 x0 lsquoaxiwkx~s lsquoutp1nq ayl TE

-am~~u q ~uauxxuxad sj pm xra~stmp q3yMuO~uleur~-e~3aq~qpaUMOp~~~~pU~a3Uap~Sar Oz OC aq Aq pasnm SBM ssaxm paqa~sa~ aq~ a~ay~ ampadoxd 62 jo amid ga3djmjld my JO siy se ~uwup~c~ B Aq paidmao 6Zi aye 0 ssaaa~ pal+~ssa jo llnsal F se AJ-radold jo anA pue PSIMO s JB~J lsquo1CJ-radotd leuosmd IO dlradold ~lsquoza~ 8rsquoZ 8z atI1 us uo~~nuymp B sapnlmf a8eum~ lalsrs~p ay$ 02 ~ari~ayl~ lsquoapoqr jo amld E 13u~n~~wma ~a~~aqs lay~o JO ampZ LZ Jorld A~a~txpaunu~ anlm qsm Ipxj SJ~ jo luaalad 0s ulegg 03 U-t$3nxs kupImq B suotxu ampadoxd ~EU$ampIO (6) 92 92 arom Suyunoum am-ep p+sAyd suylsns qsqq Alradold lsquo=A alep ~ley ~ajv pm uo aqmgdde sz 92 suEauI paAolJsap x0 paump A~px$m~sqnS (81) sf JE~J lsquopa~a~duro~ SBM uo$mqsuoa d~au JO pasoqmnd Pi3 vz

upo ayq paAoQsap JO pcamphmp 62 I SEM a qcttyh~ uodn awp ay jo SB 1rsquo01~ uof13as q41~ eql I~~SESIJI aq~ jo a~p aye 0 lolrd R~aedmd eqq zz a3UEpxo33E UT pau~Uxa$3p SE lsquoyeA qse3 nnj S$j NJEalzI E jo uolxod Am pamw ~umu~p a~3 jt lsquos~uaummsdm~ JO 12 I srA~ad~xi quatuam[dal ayl jo anp qssa fnamp (8) Z -2 pty tupnIauI ldquoApladoxd 1ctm apnpu ou saop ampadoJd -pa~v30[ s Aqsadosd aqg qayrw uj Qunoa OZ 02 luaruamlda-tq RqmdoJd uawamidaI apXIdaS 61 ay jo ~ossass~ Awn03 aqa Aq pauw~a~~p SB lsquouo~mwap 61 lsquoIS pa1apjsuo3 aq lp3ys x~~la~p ~~un~~~nwi e jo nn qcma JO auwp jluarsqns SJ~ 0 xond A~aw~ppauuu~ lsquo61~ 81 81 lsquoqdleampmd sryi jo sasodmd EOJ -m~guoa aseqmd pml LIT uo~~3aSq~~~aaaJt3pJo33~u~ pau~umlaPgassarn~Aqs~gt~Tnj LT a JO Tg uoqas jo (3) uosp$qns uf paqfmsap ~sasa~u~ sq su~am ampado~d px~~so ayp jo anlm qsm FJ (t) 91 91 ploqaseal B sp1[oq JaylFa JuEmp~3 ldquoyq 93rdquo mj prdquoT -3aJEl St lE9A9q3FylM a ST sapnpq lsquoS~mc+2~3 3qp Aq pauikw pm~p pm ldquoaauap~sa~ I PP lsquouo~ynx$suo~ MCXI jo uojalduroa jo aleg aq$ IO aseyxnd PT ldquoOj als aqq s pasn SF Jeq-J azjs a~qEuost3aI jrdquo iam BqJ Quo 61

I aq~ jo a~p aq sr BSpalmJsuoa I~IMCW JO passyxxnd 61 sapnlcmi Almadold uaxuaxldas aye jo md B But~n~~suoa zr ST ampadoxd ~uatuamIdat aq a~p aq~ lsquopa~mx~suoa ZT pm1 lsquoyd~ampxed sq~ jo sasodsud -lsquooi~ pa~su~s T1 +tau ldquoqrled rr lsquopm pastycmd lsquoqled UI ldquosj Alsadoad TT s waylays my0 x0 lsquoammys kup~~nq aq q3qAh uo 0-t ye~auxaaqda~ ayp jl lsquoqdaampmd sty jo sasodmd aqq JOT OT 1 ~IIIXII~E~ ay dcq patIM Poe k(m put aarapfsa~jo amid -ampadold pm~ro aqq jo uoiwwsap 6 6 Ied~+1d say JO sq SE mu~~p f hq patdnmo pm paU~o JO a8EXUEp aq j0 QEp aq ~MO~IOj JId plrql 8 8

t rdquo lsquo I

E SF py lsquoA~xadoxl pmoslad JO ampadosd pax raqaqnn ayq ugqa~ paq3nqsno3 QM~U x10 pamqasnd sl dladoJd lsquoapoqt jo axd B $u~~n~~~sraoa ia~aqs ~aqlo JO m~~n~~s 9 q~awaaqdaa ay jt adold pu~xo aq jo aap~ yst3 inj 9

smaul quawam[dartjI I aq jo quaxad (a) uplylq t Jpsadold (11) aq jo lsquopu11088nps uaa~jtj pa~punq au0 13 s lsquoprdquoJy Au jo uo~~l3z~ul38mo Aqradold Imrno ay jo uof~mQsap P P

JO Xpqua a~ ~ray~o bAmd~oa lsquous~qmsdroa lsquom~p~psss~ JO ahulep aq jo a~p aq~ Bu~rno~~oj maA puoaas lsquodqslauqmd LKJ rhm apn3u $oU saop Jnq ~s~~~~A~~~ ii aq ujqj~ pa~ans~sUo3 AIMaU 10 pas~qa~nd sj Alladoad s JO pmpyrpnr Km su-eaw 6SlWM0 180 sanAf-J (01) 1 P-rsquo ~naaanaa~~das aq$ jf Qxadosd ~u$fero aqq js Xi~A qs~3 1

-7 11FT 8s -SI- --VI-- TPI 8s

5

10

15

20

25

30

35

SB 1431 - 16-

1 eligible for property tax relief under subdivision (c) of law pursuant to subdivision (a) of Section 2 of 2 Section 70 in the event of its reconstruction XIII A of the California Constitution any person 3 (d) Only the owner or owners of the property that has 6 ge of 55 years or any severely and permanently 4 been substantially damaged or destroyed may receive 4

property tax relief under an ordinance adopted pursuant 5

to this pursuant

section Relief to this section

under an ordinance shall be granted to an

adopted owner or

6 7

XIII of the California Constituti ransfer subject to the conditi

8 owners of a substantially damaged or destroyed property 8 this section the base

- 9 obtaining

acquisition comparable replacement of an ownership interest in

property a legal entity

The that 1

directly or indirectly owns real property is not an 11 i acquisition of comparable replacement property for 12

purposes of this section 13 provided that the

I

16

(e) A timely claim for relief under an ordinance adopted pursuant to this section in that form as shall be prescribed by the board shall be filed by the owner with

14 15 16

elling until the original

17 18 19

21 22

the assessor of the county in which the replacement property is located No relief under an ordinance adopted pursuant to this section shall be granted unless the claim in filed no later than January 11996 or within three years after the replacement property is acquired or newly constructed whichever is later

17 18 19 20 21 22

dwelling be located shall not apply in an of supervisors afte agencies within th

itation in paragraph (1) ty and the replacement county this limitation

n which the county board with local affected

the county adopts an 23 24

26 27

(f) Any taxes that were levied on the replacement property prior to the filing of a claim on the basis of the replacement propertyrsquos new base year value and any allowable annual adjustments thereto shall be canceled or refunded to the claimant to the extent that taxes

23 24 25 26 27

ordinance maki f paragraph (1) also lacemen t dwellings

inal properties are this state The

28 exceed the amount that would be due when determined 28 29 on the basis of the adjusted new base year value 29

c (g) This section shall apply to any comparable 30 31 32 33 34

36

replacement property of equal or lesser value that is acquired or newly constructed as a replacement for property that has been substantially damaged or destroyed by a disaster occurring on or after October 20 1991 and to the determination of base year values for the 1991-92 fiscal year and each fiscal year thereafter --- -

31 32 33 34 35 36 if the claims

(a) meet the applicable of Section 2 of

Constitution and this section

amp (C) It requires

property located that all base year

in another county