CA SB1494

Changes references from State Board of Equalization to California Department of Tax and Fee Administration in property tax revenue allocation procedures for the fiscal adjustment period beginning in 2004–05.

Increases the delinquent property tax notice cost from $10 to up to $55 (but not exceeding actual cost) for preparing delinquent tax records and giving notice of delinquency.

Authorizes tax collectors to offer nonresidential commercial property to the next highest bidder at their bid price if the highest bidder fails to consummate the sale, and allows offering any property to the next highest bidder if more than one year passes between public auctions and the highest bidder fails to consummate.

Permits tax collectors to send notices of intended sale electronically in addition to mail or delivery.

Clarifies that the 90-day deadline to challenge excess proceeds claim decisions applies to decisions made by county officers authorized by the board of supervisors, not just the board itself.