California Revenue and Taxation Code § 95.60

Revenue and Taxation Code
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(a) It is the intent of the Legislature in enacting this section to assist county assessors in performing property assessments with technology investments. (b) For purposes of this section, the following definitions apply: (1) “Authority” means a county assessor’s joint powers authority. (2) “Department” means the Department of Finance. (3) “Lead county” means a county designated by the department to accept program funds on behalf of an authority. (4) “Program” means the County Assessors’ Grant Program, as established by this section. (c) (1) There is hereby established the County Assessors’ Grant Program, which shall be operative from July 1, 2022, to June 30, 2025, inclusive. (2) The program shall be administered by the Department of Finance. (3) Program funds shall be granted in a particular fiscal year only upon appropriation by the Legislature for the program in that fiscal year. However, an authority shall comply with the reporting requirement described in subdivision (g), regardless of appropriation, if the authority received program funds in the fiscal year preceding the report. (d) For the 2022–23 fiscal year, a county assessor’s joint powers authority may apply to the department, in the form and manner specified by the department. The application may also be in the form of a memorandum of understanding between the department and the authority. (1) The application or memorandum of understanding shall be due to the department by October 1, 2022. (2) (A) The department shall complete its review of an application or memorandum of understanding no later than November 1, 2022. The department shall approve the application or memorandum of understanding if it meets at least the following criteria: (i) A request for information technology-appropriate projects and programs related to the administration of the property tax system that includes the goals the authority seeks to achieve with the program funds. (ii) A description of the deliverables the authority will procure with the program funds, and a description of how those deliverables will be used to achieve the goals described in clause (i). (iii) A timeline for the completion of the deliverables specified in clause (ii) and for the achievement of the goals specified in clause (i). (iv) An assurance that all county assessors’ offices that request to participate in the projects and programs funded by the program will be afforded the opportunity to do so. (B) If an application or a memorandum of understanding that is missing any of the information described in clause (i) to (iv), inclusive of subparagraph (A), the department shall notify the applicant and the applicant shall provide the missing information within 15 days of notification. If the applicant fails to provide the missing information within the time period, the department shall deny the application or memorandum of understanding. (3) Upon approval, by November 15, 2022, the department shall determine the grant amount and shall notify the State Controller’s Office to remit payment to the lead county. (4) Notwithstanding paragraphs (1) to (3), inclusive, if the department denies an application or memorandum, the department may approve a revised application or memorandum submitted by the authority and modify the dates described in this subdivision as appropriate. (e) Upon receipt of the program funds, an authority shall, in the 2022–23 fiscal year and 30 days prior to expending any funds appropriated for the program, provide the department with a copy of all contracts executed with third-party entities for implementing or operating the program. (f) (1) An authority that receives funding in the 2022–23 fiscal year shall not be required to reapply for program funds for the 2023–24 and 2024–25 fiscal years if the 2023 and 2024 Budget Acts each contain a ten million dollar ($10,000,000) appropriation for purposes of the program. (2) The department may require the authority to submit 

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