AB 2183 Summary

• Requires agents representing taxpayers before assessors, county boards of equalization, or assessment appeals boards to register with their county on or after January 1, 2014

• Registration must include agent's name, business address, contact information, employer details, photograph, and signed compliance statement; registering jurisdictions may prescribe procedures and forms

• Registering jurisdictions must set fees to recover registration costs and may reprimand, suspend, or deregister agents for non-compliance; monetary penalties capped at gross income derived from prohibited conduct

• Imposes affirmative duties on agents including due diligence in representations, prompt record submission, and disclosure of registration status in advertisements; prohibits agents from influencing public officials, using false statements, submitting frivolous positions, or violating assessment reduction filing service laws

• Attorneys and enrolled federal agents are exempt from registration requirements; article becomes operative January 1, 2014