CA SB1494

Permits taxpayers with registered warrants to pay personal income tax, bank and corporation tax, or other state liabilities by submitting the original warrant endorsed to the responsible agency, and prohibits interest payments except as account credits.

Makes technical changes to property tax provisions regarding leasehold interests, parent-child property transfers, Proposition 60 base year value transfers, and homeowners' exemptions for damaged dwellings.

Extends the rebuttable presumption of full cash value for intercounty pipeline rights-of-way from the 2010-11 tax year through the 2015-16 tax year.

Transfers administrative duties related to the 911 emergency telephone system from the Department of General Services to the office of the State Chief Information Officer, and transfers electronic waste duties from the California Integrated Waste Management Board to the Department of Resources Recycling and Recovery.

Repeals three sections of the Revenue and Taxation Code and makes conforming changes to assessment appeals procedures and property tax refund provisions.