County tax collectors: notices: publication.

Existing law requires a county tax collector to publish various notices in a newspaper, including a notice specifying, among other things, the dates when property taxes on the secured roll will be due and the penalties and costs for delinquency. This bill would require the tax collector to also provide notice on the tax collector's regularly maintained Internet Web site of any notice required to be published in a newspaper of general circulation under the Revenue and Taxation Code, as provided. By imposing new duties upon local government officials, 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.