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S1424......................................................by STATE AFFAIRS
STATE TAX COMMISSION - Amends existing law to provide an additional annual
salary of $2,750 per year over a four year period for members of the State
Tax Commission; and to provide that the increase in salary be ongoing.
03/02 Senate intro - 1st rdg - to printing
03/03 Rpt prt - to St Aff
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE SENATE
SENATE BILL NO. 1424
BY STATE AFFAIRS COMMITTEE
1 AN ACT
2 RELATING TO SALARIES OF MEMBERS OF THE STATE TAX COMMISSION; AMENDING SECTION
3 63-102, IDAHO CODE, TO PROVIDE AN ADDITIONAL ANNUAL SALARY OF TWO THOUSAND
4 SEVEN HUNDRED FIFTY DOLLARS PER YEAR OVER A FOUR YEAR PERIOD FOR MEMBERS
5 OF THE STATE TAX COMMISSION AND TO PROVIDE THAT THE INCREASE IN AMOUNT OF
6 ANNUAL SALARY BE ONGOING.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-102, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-102. ORGANIZATION -- CHAIRMAN -- COMPENSATION -- QUORUM -- HEARINGS.
11 (1) A member of the state tax commission shall be appointed by the governor,
12 to serve at his pleasure, as chairman. Each member of the state tax commission
13 shall devote full time to the performance of duties. Commencing on July 1,
14 2004, the annual salary for members of the state tax commission shall be
15 seventy-one thousand seven hundred eight dollars ($71,708).
16 (2) A majority of the state tax commission shall constitute a quorum for
17 the transaction of business. The state tax commission may delegate to any mem-
18 ber of the commission or to its employees, the power to make investigations
19 and hold hearings at any place it may deem proper, and such other matters as
20 will facilitate the operations of the commission.
21 (3) The chairman of the state tax commission shall delegate to each com-
22 missioner the responsibility for policy management and oversight of one (1) or
23 more of the taxes collected and/or activities supervised or administered by
24 the commission. The state tax commission shall perform the duties imposed upon
25 it by law and shall adopt all rules by majority decision.
26 In any case in which the state tax commission sits as an appellate body
27 upon an appeal from a tax decision from one (1) of the various administrative
28 units subject to its supervision, the state tax commissioner charged with
29 responsibility for policy management and oversight of the tax in controversy
30 shall not vote upon the appeal but may advise the remaining members of the
31 commission on the technical aspects of the problems before them.
32 (4) The chairman shall be the chief executive officer and administrative
33 head of the state tax commission and shall be responsible for, or may assign
34 responsibility for, all personnel, budgetary and/or fiscal matters of the
35 state tax commission.
36 (5) Commencing on July 1, 2006, until June 30, 2007, the annual salary
37 for members of the state tax commission shall be increased by two thousand
38 seven hundred fifty dollars ($2,750) in addition to the amount provided in
39 subsection (1) of this section; and commencing July 1, 2007, until June 30,
40 2008, the annual salary for members of the state tax commission shall be
41 increased by five thousand five hundred dollars ($5,500) in addition to the
42 amount provided in subsection (1) of this section; and commencing July 1,
43 2008, until June 30, 2009, the annual salary for members of the state tax com-
2
1 mission shall be increased by eight thousand two hundred fifty dollars
2 ($8,250) in addition to the amount provided in subsection (1) of this section;
3 and commencing July 1, 2009, and each year thereafter, the annual salary for
4 members of the state tax commission shall be increased by eleven thousand dol-
5 lars ($11,000) in addition to the amount provided in subsection (1) of this
6 section.
STATEMENT OF PURPOSE
RS 16139
The purpose of this legislation is to bring the compensation of
the Idaho Tax Commission ($71,708) nearer to parity with the
compensation of the Public Utilities Commissioners ($82,740) and
the Industrial Commission Commissioners ($80,535).
The skill level and demands placed on the Tax Commission is at
least equal to the skill level and demands placed on the other
two commissions. In fact, the legislature and the administration
generally requires the service of the Tax Commission to provide
expert advise more than required by the other commissions. This
service needs to be recognized by, at a minimum, comparable rates
of compensation.
FISCAL NOTE
To bring compensation of the four tax commissioners to near
parity with commissioners in the other two commissions over four
(4) years will cost $11,000 per year ($2,750 per commissioner)
for each of the fiscal years 2007 through 2010.
Contact
Name: Senator Bunderson
Phone: 208-332-1320
STATEMENT OF PURPOSE/FISCAL NOTE S 1424