Local government: county assessors: property tax agents and property tax agent firms.

Existing law provides for the governance of counties. Existing law sets forth the powers and duties of the officers of a county and the board of supervisors. Existing law sets forth the qualifications of the county assessor, as specified. Existing constitutional provisions authorize the establishment of an assessment appeals board of a county. This bill would, in a county that regulates lobbying before the board of supervisors by ordinance, require the board to adopt an ordinance to regulate property tax agents and property tax agent firms. The bill would require the ordinance to include specific provisions, including, but not limited to, annual registration and a prohibition against property tax agents and property tax agent firms from making any political contributions to an elected county assessor or a candidate for county assessor within that county. The bill would authorize the board to impose a reasonably necessary fee to cover the costs to regulate the activities of property tax agents and property tax agent firms. By adding to the duties of a county, the bill would impose a state-mandated local program. The bill would provide that its provisions do not apply to property owners, and are not to be construed to prohibit a tax agent from charging a contingency fee, as specified. 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 these statutory provisions.