California Legislature—2015–16 Regular Session

Assembly Bill No. 1856

Introduced by Assembly Member Dababneh

February 10, 2016

An act to amend Section 201 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 1856, as introduced, Dababneh. Property taxation.

Existing property tax law subjects all property in this state that is not exempt under the laws of the United States or this state to taxation.

This bill would make nonsubstantive changes to that provision.

Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

The people of the State of California do enact as follows:

SECTION 1.  

Section 201 of the Revenue and Taxation Code
is amended to read:

201.  

All property in this begin delete State, end delete begin insert state that is end insert not exempt under
the laws of the United States or of this begin delete State, end delete begin insert state end insert is subject to
taxation under this code.