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ASSEMBLY BILL 1985 (BOATWRIGHT – 1976)
CHAPTER 499, STATUTES OF 1976
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Several Revenue and Taxation Code sections relating to refund of property tax payments, were affected with the passage of Assembly Bill 1985 of 1976. (See Exhibit #1i) Assembly member Daniel Boatwright introduced this measure on behalf of the Tax Section of the California State Bar Association on April 21, 1975. (See Exhibits #1a; #11, documents PE-4 and PE-10; and #12, document B-1)
Assembly Bill 1985 was assigned to the Assembly Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation where policy issues raised by the bill were considered. (See Exhibits #3 and #4) Seven amendments were made to Assembly Bill 1985 during the legislative process. (See Exhibits #1b through #1h and #2) Subsequent to legislative approval, Governor Edmund G. Brown, Jr., signed the bill on August 19, 1976 and it was recorded by the Secretary of State on August 20th as Chapter 499 of the Statutes of 1976. (See Exhibit #1i)
The Enrolled Bill Memorandum to Governor, dated August 19, 1976, summarized Assembly Bill 1985 as follows:
This bill would revise, consolidate and clarify the procedures through which an individual may bring a court action for refund of property taxes by providing for, among other things, the following:
1. taxes shall be refunded if they were illegally assessed or levied.
2. all taxpayers who file in court for a refund action must have exhausted all administrative remedies prior to such filing.
3. courts must give refund actions procedence [sic] over other civil actions.
This bill would be applied to refund actions pertaining to taxes which become due and payable on or after the lien date in 1977.
(See Exhibit #11, document PE-1)