Property taxation: statement.

Existing law requires taxpayers that meet certain criteria to file a signed property statement with the county assessor. Existing law authorizes the county assessor to refuse to accept any property statement that he or she determines to be in error. This bill would authorize the county assessor to refuse to accept any property statement that is not in the requested format, and would require the assessor, if he or she refuses to accept a property statement that is not in the requested format, as provided, to notify the taxpayer that he or she may file an amended property statement that is in the requested format without incurring a penalty, as provided. This bill would also authorize the assessor to require the electronic filing of a property statement, as provided, and would require the county assessor, if he or she requires a property statement to be filed electronically, to notify the taxpayer, in writing, of this requirement. This bill would authorize a county assessor to apply a penalty on a taxpayer, as provided, if a taxpayer fails to file a property statement electronically. This bill would require the State Board of Equalization to adopt equipment category codes, as specified, and would require taxpayers filing a property statement electronically to use the equipment category codes, as specified. This bill would incorporate additional changes in Section 441 of the Revenue and Taxation Code proposed by AB 311, to be operative only if AB 311 and this bill are both enacted and become effective on or before January 1, 2010, both bills amend Section 441, and this bill is enacted after AB 311.