This Bill Has a Number of “Plus Sections”
This Bill Has a Number of “Plus Sections” By Chris Micheli
As readers may recall, at the end of bills in the California Legislature, there may be “plus sections,” which are uncodified provisions that may do a number of things, such as expressing legislative intent, making legislative findings and declarations, or explaining why a bill may have a certain designation. Probably the most common plus section is the state-mandated cost disclaimer language.
Many bills in the California Legislature do not contain any plus sections. When bills do contain them, there is usually just one plus section, but sometimes a reader might see two or even three of these sections.
While reading through recently gutted-and-amended bills, I came across a measure with five plus sections, which definitely stood out to me. Other than the budget bill, or a budget bill junior, which often contain a number of plus sections, this particular Assembly Bill had quite a few. The following are the plus sections contained in this particular bill (with my designation of each section]:
SEC. 3. [legislative intent]
(a) It
is the intent of the Legislature in enacting this act to provide legislative
direction to county assessors, the State Board of Equalization, the courts, and
other involved parties regarding the intended interpretation of the term
“independent,” as that term is used in Section 107 of the Revenue and Taxation
Code and as it relates to publicly owned housing projects.
(b) Section
2 of this act, which adds Section 107.5 to the Revenue and Taxation Code, does
not constitute a change in, but rather is declaratory of, existing law. It is
the intent of the Legislature that reimbursement to any entity for the loss of
any ad valorem property tax revenue as a result of this act not be required, as
the act is declaratory of existing law.
SEC. 4. [legislative intent]
It
is the intent of the Legislature to comply with Section 41 of the Revenue and
Taxation Code.
SEC. 5. [cost mandate
disclaimer]
If
the Commission on State Mandates determines that this act contains costs
mandated by the state, reimbursement to local agencies and school districts for
those costs shall be made pursuant to Part 7 (commencing with Section 17500) of
Division 4 of Title 2 of the Government Code.
SEC. 6. [Section 2229 waiver]
Notwithstanding
Section 2229 of the Revenue and Taxation Code, no appropriation is made by this
act and the state shall not reimburse any local agency for any property tax
revenues lost by it pursuant to this act.
SEC. 7. [tax levy]
This
act provides for a tax levy within the meaning of Article IV of the California
Constitution and shall go into immediate effect.
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