Bill Text: CA AB2646 | 2021-2022 | Regular Session | Introduced

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Bill Title: Property taxation.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-02-19 - From printer. May be heard in committee March 21. [AB2646 Detail]

Download: California-2021-AB2646-Introduced.html

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CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Assembly Bill

No. 2646

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Introduced by Assembly Member Chen

February 18, 2022

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An act to amend Section 2611.4 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

AB 2646, as introduced, Chen. Property taxation.

Existing law with respect to the collection of property taxes provides that any county department, officer, or employee may refrain from collecting any tax, assessment, penalty or cost, license fees, or money owing to the county where the amount to be collected is $20 or less.

This bill would make nonsubstantive changes to that provision.

Digest Key

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 2611.4 of the Revenue and Taxation Code is amended to read:

2611.4.

 Any county department, officer officer, or employee may refrain from collecting any tax, assessment, penalty or cost, license fees fees, or money owing to the county where if the amount to be collected is twenty dollars ($20) or less. Nothing in this section shall be construed as releasing any person from the payment of any tax, assessment, penalty or cost, license fee fee, or any other money which that is due and owing to the county.