Property taxation.

(1) Existing property tax law provides that a remittance to a taxing agency is deemed to be received, if made by an electronic payment, as specified, on the date the transaction was completed by the taxpayer. This bill would require this remittance to be made, in order to be deemed received on the date the transaction was completed by the taxpayer, on the taxing agency's authorized Internet Web site or via the taxing agency's authorized telephone number. (2) Existing law requires a county to return a replicated tax payment to the tendering party within 60 days following the receipt of the replicated payment. If that replicated payment is not returned to the tendering party within 60 days following the receipt of the replicated payment, the county is required to pay interest at a specified rate, for the period beginning 60 days after the county receives the replicated payment to the date the replicated payment is returned to the tendering party. This bill would instead require a county to return a replicated payment to the tendering party within 60 days of the date the payment becomes final. This bill would also require the interest to be computed for the period beginning 60 days after the replicated payment becomes final to the date the replicated payment is returned to the tendering party. (3) Existing law authorizes the board of supervisors, when it is determined that a tax deed to a purchaser of property sold by the tax collector should not have been sold, to rescind the sale with the written consent of the county legal adviser and the purchaser of the property. This bill would authorize the successor in interest of the purchaser of the property to provide written consent to rescind the sale of the property. This bill would authorize the board of supervisors, if the written consent of the purchaser of the property or a successor in interest is not obtained, to rescind the sale of the property, if a hearing is scheduled before the board of supervisors and a notice containing specified information is sent to the purchaser of the property or a successor in interest. This bill would provide that the purchaser or a successor in interest is entitled to a refund of the amount paid as the purchase price plus interest at the county pool apportioned rate, as provided, after rescission of the tax deed is recorded. (4) Existing property tax law authorizes a nonprofit organization, with the approval or permission of either the board of supervisors or that board's designee, to purchase certain property that has been tax defaulted, as specified, and to purchase the property by way of installment payments. Existing law authorizes the tax collector, with the approval of either the board of supervisors or that board's designee, to offer certain property for sale at a minimum price that the tax collector deems appropriate. This bill would eliminate the board designee's authorization to approve the purchase of tax-defaulted property by a nonprofit organization, or to permit the purchase of the property by way of installment payments. This bill would also eliminate the board designee's authorization to approve the tax collector's sale of certain property at a minimum price that the tax collector deems appropriate. (5) Existing law requires the board of supervisors, upon receipt of a specified notice regarding a proposed sale of tax-defaulted property, to either approve or disapprove the proposed sale by resolution, and to transmit a certified copy of the resolution to the tax collector, as specified. This bill would make a technical, nonsubstantive change to that provision.