Assembly Bill 2045 (Hannigan – 1991)
Chapter 1148, Statutes of 1991, AB 2045
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Assembly Bill 2045 was introduced by Assembly member Steve Peace on March 8, 1991 and addressed amendments to Revenue and Taxation Code sections 62.1 and 62.2 concerning property taxation and mobilehomes. (See Exhibit A, #1a through #1d) In this form, the bill was considered until the amendments of August 28th deleted this earlier proposal and placed Assembly member Thomas M. Hannigan as the author; with this amendment, the bill proposed amendments only to Revenue and Taxation Code sections 469 and 470 regarding property taxation, audit requirements and threshold amounts. (See Exhibit A, #1a and #1e)
Assembly Bill 2045 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 Exhibit A, #3 and #8) The fiscal ramifications of the bill were considered by the Assembly Committee on Ways and Means and the Assembly Committee on Ways and Means. (See Exhibit A, #4 and #2) Four amendments were made to Assembly Bill 2045. (See Exhibit A, #1b through #1e and #2) Subsequent to legislative approval, Governor Pete Wilson signed the bill on October 14, 1991 and it was recorded by the Secretary of State on that day as Chapter 1148 of the Statutes of 1991. (See Exhibit A, #1f)
The Office of Senate Floor Analyses in its Third Reading analysis summarized Assembly Bill 2045, as last amended on August 28, 1991:
This bill would increase the threshold value for business property audits from $200,000 to $300,000. It would also provide out-of-state businesses with the option to pay county assessor travel costs in lieu of providing the required information at a location in California.
(See Exhibit A, #11a, page 1)