Contribution Disclosure Statements

Effective January 1, 1991, the Quentin L. Kopp Conflict of Interest Act (“Kopp Act”) provides that a Member of the State Board of Equalization, including the State Controller, is disqualified from participating in an adjudicatory proceeding pending before the Board if any party, participant or agent has contributed $250 or more to the Member within the preceding 12 months. (Government Code section 15626.) The Kopp Act also requires that a party, participant, or agent of either disclose on the record any such contribution(s).

Contributions of a party and his or her agents are aggregated for purposes of determining whether the total contribution exceeds $249. Similarly, contributions of a participant and his or her agents are aggregated for purposes of determining the total contribution amounts. However, contributions of a party and a participant are not aggregated.

The Members, Parties, Participants, and Agents of an adjudicatory matter before the Board of Equalization must review their financial records and report contributions to the Board Proceedings Division. In pending cases, the Board Proceedings Division staff will inquire and request a disclosure form be submitted to indicate whether any such contribution(s) have been made.

On the day of an adjudicatory hearing, if a Member knows or has reason to know that a party, participant, or agent has given a disqualifying contribution, the contribution must be disclosed on the record and the Member should not participate in the matter (unless such participation is legally required for the action or decision to be made).

Contribution Disclosure Statements

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