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HCR049.....................................................by STATE AFFAIRS
PROPERTY TAX - APPRAISAL METHODS - Stating findings of the Legislature and
authorizing the Legislative Council to appoint a committee to undertake and
complete a study of the process of taxation of real and personal property
and appraisal methodologies by the forty-four county assessors.
03/13 House intro - 1st rdg - to printing
03/14 Rpt prt - to St Aff
HCR049
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE CONCURRENT RESOLUTION NO. 49
BY STATE AFFAIRS COMMITTEE
1 A CONCURRENT RESOLUTION
2 STATING FINDINGS OF THE LEGISLATURE AND AUTHORIZING THE LEGISLATIVE COUNCIL TO
3 APPOINT A COMMITTEE TO UNDERTAKE AND COMPLETE A STUDY OF THE PROCESS OF
4 TAXATION OF REAL AND PERSONAL PROPERTY AND APPRAISAL METHODOLOGIES BY THE
5 FORTY-FOUR COUNTY ASSESSORS.
6 Be It Resolved by the Legislature of the State of Idaho:
7 WHEREAS, Idaho has a constitutional and statutory process of property tax-
8 ation which is appearing to deviate from county to county; and
9 WHEREAS, there appear to be different results from county to county of
10 deriving market value on similar pieces of property; and
11 WHEREAS, the statutes which prescribe and direct the process for taxation
12 of real and personal property in this state were adopted in 1913 and were
13 recodified in 1994 and 1995; and
14 WHEREAS, there appears to be a need for training of various personnel
15 employed by or contracting with the various county assessors to ensure that
16 they are utilizing similar techniques so that property is valued in a like
17 manner statewide.
18 NOW, THEREFORE, BE IT RESOLVED by the members of the Second Regular Ses-
19 sion of the Fifty-fifth Idaho Legislature, the House of Representatives and
20 the Senate concurring therein, that the Legislative Council is authorized to
21 appoint a committee to undertake and complete a study of the process of the
22 taxation of real and personal property and appraisal methodologies utilized by
23 the various county assessors and the training available to them from the State
24 Tax Commission and other sources to ensure a fair and accurate appraisal of
25 like pieces of property on a consistent statewide basis. The Legislative Coun-
26 cil shall determine the number of legislators and membership from each house
27 appointed to the committee and shall authorize the committee to receive input,
28 advice and assistance from interested and affected parties who are not members
29 of the legislature.
30 BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
31 appointed by the cochairs of the committee who are appointed by the Legisla-
32 tive Council. Nonlegislative members of the advisory committee shall not be
33 reimbursed from legislative funds for per diem, mileage or other expenses and
34 shall not have voting privileges regarding the committee's recommendations or
35 proposed legislation.
36 BE IT FURTHER RESOLVED that the committee shall report its findings, rec-
37 ommendations and proposed legislation, if any, to the First Regular Session of
38 the Fifty-sixth Idaho Legislature.
STATEMENT OF PURPOSE
RS 10266
The purpose of this legislation is to authorize the Legislative Council to appoint a
committee to complete a study of the taxation and appraisal process of real and
personal property by county assessors.
FISCAL IMPACT
$10,000 to $12,000.
Contact
Name: Representative John Campbell
Phone: 332-1256
STATEMENT OF PURPOSE/FISCAL NOTE HCR 49