Property taxation: assessor: disclosure: appraisal information.

Existing property tax law requires the assessor to disclose certain appraisal information to specified state and local agencies, including, among others, the county recorder when conducting an investigation to determine whether a documentary transfer tax is imposed, and requires certain state agencies to reimburse the assessor for any costs incurred in disclosing this information. This bill would expand the list of local agencies the assessor is required to disclose certain appraisal information to, to include designated employees of a city's finance office when conducting an investigation to determine whether a documentary transfer tax should be imposed for an unrecorded change in control or ownership of property, and would also require the city to reimburse the assessor for any costs incurred in disclosing this information. This bill would require the designated employee of a city's finance office to certify to the assessor, under penalty of perjury, that he or she needs the information to assist with the preparation and enforcement of the Documentary Transfer Tax Act and that the information provided to him or her that is not public record and that is not open to public inspection shall not become public record and shall not be open to public inspection. By expanding the crime of perjury, and by imposing additional duties on county officials with respect to the disclosure of certain information, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.