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H0759...............................................by REVENUE AND TAXATION
TAX COMMISSION - APPRAISAL SCHOOL - Amends existing law to provide that the
State Tax Commission shall provide a program of education and an annual
appraisal school for its employees, for county commissioners and for the
assessors of the various counties of the state.
02/23 House intro - 1st rdg - to printing
02/24 Rpt prt - to Rev/Tax
02/25 Rpt out - rec d/p - to 2nd rdg
02/26 2nd rdg - to 3rd rdg
03/03 3rd rdg - PASSED - 54-13-3
AYES -- Barraclough, Barrett, Bieter, Bivens, Black(15), Boe,
Bruneel, Callister, Campbell, Chase, Clark, Crane, Crow, Cuddy, Deal,
Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould, Hadley,
Hansen, Henbest, Hornbeck, Jaquet, Jones(9), Jones(22), Jones(20),
Judd, Kellogg, Kempton, Kjellander, Kunz, Lake, Linford, Mader,
Marley, Meyer, Miller, Mortensen, Newcomb, Pischner, Pomeroy,
Reynolds, Ridinger, Stevenson, Stone, Stubbs, Taylor, Tilman,
Tippets, Trail, Watson
NAYS -- Alltus, Bell, Black(23), Denney, Kendell, Loertscher,
McKague, Richman, Sali, Schaefer, Stoicheff, Wheeler, Zimmermann
Absent and excused -- Robison, Wood, Mr Speaker
Floor Sponsor - Chase
Title apvd - to Senate
03/04 Senate intro - 1st rdg - to Loc Gov
03/10 Rpt out - rec d/p - to 2nd rdg
03/11 2nd rdg - to 3rd rdg
03/18 3rd rdg - PASSED - 34-0-1
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh, Parry,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stennett,
Sweeney, Thorne, Twiggs, Wheeler, Whitworth
NAYS--None
Absent and excused--Hansen
Floor Sponsor - McLaughlin
Title apvd - to House
03/19 To enrol - rpt enrol - Sp signed
Pres signed - to Governor
03/20 Governor signed
Session Law Chapter 200
Effective: 07/01/98
H0759|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 759 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO POWERS AND DUTIES OF THE STATE TAX COMMISSION; AMENDING SECTION 3 63-105A, IDAHO CODE, TO PROVIDE THAT THE STATE TAX COMMISSION SHALL PRO- 4 VIDE A PROGRAM OF EDUCATION AND AN ANNUAL APPRAISAL SCHOOL FOR ITS EMPLOY- 5 EES, FOR COUNTY COMMISSIONERS AND FOR THE ASSESSORS OF THE VARIOUS COUN- 6 TIES OF THE STATE. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 63-105A, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 63-105A. POWERS AND DUTIES -- PROPERTY TAX. The state tax commission 11 shall be the state board of equalization. In addition to other powers and 12 duties vested in it, the state tax commission shall have the power and duty: 13 (1) To supervise and coordinate the work of the several county boards of 14 equalization. 15 (2) To secure, tabulate and keep records of valuations of all classes of 16 property throughout the state, and for that purpose, to have access to all 17 records and files of state offices and departments and county and municipal 18 offices, and to require all public officers and employees whose duties make it 19 possible to ascertain valuations, including valuations of public utilities for 20 rate-making purposes, to file reports with the state tax commission, giving 21 such information as to valuation and the source thereof. The nature and kind 22 of the tabulations, records of valuations and requirements from public offi- 23 cers as stated herein, shall be in such form and cover such valuations as the 24 state tax commission may prescribe. 25 (3) To coordinate and direct a system of property taxation throughout the 26 state. 27 (4) To require all assessments of property in this state to be made 28 according to law; and for that purpose to correct, when it finds the same to 29 be erroneous, any assessments made in any county, and require correction of 30 the county assessment records accordingly. 31 (5) To prescribe forms and to specify and require information with rela- 32 tion to any duty or power of the state tax commission except as provided in 33 section 63-219, Idaho Code. 34 (6) To instruct, guide, direct and assist the county assessors and county 35 boards of equalization as to the methods best calculated to secure uniformity 36 in the assessment and equalization of property taxes, to the end that all 37 property shall be assessed and taxed as required by law. 38 (7) To reconvene, whenever the state tax commission may deem necessary, 39 any county board of equalization, notwithstanding the limitations of chapter 40 5, title 63, Idaho Code, for equalization purposes and for correction of 41 errors. The county board of equalization, when so reconvened shall have no 42 power to transact any business except that for which it is specially recon- 43 vened, or such as may be brought before it by the state tax commission. 2 1 (8) To require prosecuting attorneys to institute and prosecute actions 2 and proceedings in respect to penalties, forfeitures, removals and punishments 3 for violations of law in connection with the assessment and taxation of prop- 4 erty. It shall be the duty of such officers to comply promptly with the 5 requirements of the state tax commission in that relation. 6 (9) To require individuals, partnerships, companies, associations and 7 corporations to furnish such information as the state tax commission may 8 require concerning their capital, funded or other debt, current assets and 9 liabilities, value of property, earnings, operating and other expenses, taxes 10 and all other facts which may be needed to enable the state tax commission to 11 ascertain the value and the relative tax burden borne by all kinds of property 12 in the state, and to require from all state and local officers such informa- 13 tion as may be necessary to the proper discharge of the duties of the state 14 tax commission. 15 (10) To visit, as a state tax commission or by individual members or 16 agents thereof, whenever the state tax commission shall deem it necessary, 17 each county of the state, for the investigation and direction of the work and 18 methods of assessment and equalization, and to ascertain whether or not the 19 provisions of law requiring the assessment of all property, not exempt from 20 taxation, and just equalization of the same have been or are being properly 21 administered and enforced. 22 (11) To carefully examine all cases where evasion or violation of the laws 23 of assessment and taxation of property is alleged, complained of, or discov- 24 ered, and to ascertain wherein existing laws are defective or are improperly 25 or negligently administered. 26 (12) To correct its own errors in property assessment at any time before 27 the first Monday in November, and report such correction to the county auditor 28 and county tax collector, who shall thereupon enter the correction upon the 29 operating property roll. 30 (13) To apportion annually to the state and the respective counties any 31 moneys received by the state from the United States or any agency thereof, as 32 payments in lieu of property taxes; provided, that said moneys shall be appor- 33 tioned in the same amounts, and to the same governmental divisions as the 34 property taxes, in lieu of which payments are made, would be apportioned, if 35 they were levied. The state treasurer and the state controller shall be bound, 36 in making distribution of moneys so received, by the apportionment ordered by 37 the state tax commission. 38 (14) To make administrative construction of property tax law whenever nec- 39 essary or requested by any officer acting under such laws and until judicially 40 overruled, such administrative construction shall be binding upon the inquir- 41 ing officer and all others acting under such laws. 42 (15) To require the attendance of any assessor in the state at such time 43 and place as may be designated by the commission, and the actual and necessary 44 expenses of any assessor in attending any such meeting shall be a legal claim 45 against his county. 46 (16) To analyze the work of county assessors at any time and to have and 47 possess all rights and powers of such assessors for the examination of persons 48 and property, and for the discovery of property subject to taxation; and if it 49 shall ascertain that any taxable property is omitted from the property rolls 50 or is not assessed or valued according to law, it shall bring the same to the 51 attention of the assessor of the proper county in writing, and if such asses- 52 sor shall neglect or refuse to comply with the request of the state tax com- 53 mission to place such property on the property rolls, or correct such incor- 54 rect assessment or valuation, the tax commission shall have the power to pre- 55 pare a supplemental roll, which supplemental roll shall include all property 3 1 required by the tax commission to be placed on the property roll and all cor- 2 rections to be made. Such supplement shall be filed with the assessor's prop- 3 erty roll, and shall thereafter constitute an integral part thereof to the 4 exclusion of all portions of the original property rolls inconsistent there- 5 with, and shall be submitted therewith to the county board of equalization. 6 (17) To provide a program of education and an annual appraisal school for 7 its employees , for county commissioners and for the assessors of 8 the various counties of this state. Additionally, the state tax commission 9 shall provide for the establishment of a property tax appraiser certification 10 program. Such program shall include, as a minimum, a written examination pre- 11 pared, administered and graded under the supervision and control of an exami- 12 nation committee; such committee is to be composed as the state tax commission 13 may provide by rule. The state tax commission's rules shall include, but need 14 not be limited to, the following: 15 (a) The composition of the examination committee, provided however, that 16 the committee shall include a representative of the counties, an agent of 17 the state tax commission and a representative of a professional appraisal 18 association within this state. The representative of the counties together 19 with the representatives of such professional appraisal association shall 20 constitute a majority of the committee. 21 (b) The frequency with which the examination shall be given. 22 (c) A reasonable review procedure by which examinees having complaints 23 may seek review of the examination committee. 24 (d) The establishment of a reasonable period of time within which a 25 county appraiser must meet the certification requirements as a condition 26 to continued employment by the county as a certified property tax 27 appraiser. 28 (18) To report at least quarterly to the revenue and taxation committee of 29 the house of representatives and to the joint senate finance-house appropria- 30 tions committee on its program to assist the counties with the property tax 31 assessments. 32 (19) To transmit to the governor and to the legislature, an annual report, 33 with the state tax commission's recommendations as to such legislation as will 34 correct or eliminate defects in the operations of the property tax laws and 35 will equalize taxation within the state. Said annual report shall include a 36 comprehensive study of the property tax laws and detailed statistical informa- 37 tion concerning the operation of the property tax laws of this state. Said 38 report shall be submitted prior to the meeting of any regular session of the 39 legislature. 40 (20) To maintain a forest land and forest product tax section to perform 41 the functions and duties of the state tax commission under the provisions of 42 chapter 17, title 63, Idaho Code.
STATEMENT OF PURPOSE
RS 08131
This legislation will provide a means for the State
Tax Commission to provide training for County Commissioners
on property tax appraisal issues.
FISCAL NOTE
There will be a maximum of approximately $15,000 a year
to the State Tax Commission. There will also be a cost to
the counties for expenses associated with travel.
CONTACT: Rep Roger Chase
Phone: 332-1000
STATEMENT OF PURPOSE/ FISCAL NOTE
H 759