Print Friendly HOUSE BILL NO. 419 – Dry grazing land fees, procedures
HOUSE BILL NO. 419
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H0419........................................................by MR. SPEAKER
Requested by: Idaho Association of Counties
DRY GRAZING LAND FEES - Amends existing law to revise procedures on the
imposition of fees upon owners of dry grazing land in Idaho.
01/12 House intro - 1st rdg - to printing
01/12 Rpt prt - to Agric Aff
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fourth Legislature Second Regular Session - 1998
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 419
BY MR. SPEAKER
Requested by: Idaho Association of Counties
1 AN ACT
2 RELATING TO IMPOSITION OF FEES ON DRY GRAZING LAND; AMENDING SECTION 58-1414A,
3 IDAHO CODE, TO REVISE PROCEDURES ON THE IMPOSITION OF FEES UPON OWNERS OF
4 DRY GRAZING LAND IN IDAHO; AND DECLARING AN EMERGENCY AND PROVIDING RETRO-
5 ACTIVE APPLICATION.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 58-1414A, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 58-1414A. IMPOSITION OF FEES. (1) There is hereby imposed, as of January
10 1, of each year, a fee upon owners of dry grazing land within the state of
11 Idaho for the purpose of funding the activities and obligations of the Idaho
12 rangeland resources commission. The fee shall be in the amount of two cents
13 (2[) per acre of dry grazing land. "Dry grazing land" is that category of land
14 defined by the state tax commission for property tax purposes. No later than
15 the second third Monday in July, the county assessor
16 shall deliver to the county treasurer a list of the owners of dry graz-
17 ing land in the county, as shown on the records of the county, together with
18 the number of acres owned. The county treasurer shall calculate the amount of
19 the fee owed and shall cause the fee to be shown on the real property tax
20 bill. The fee shall be collected in the manner provided in section 63-903,
21 Idaho Code. From the annual January remittance, the county shall retain an
22 amount equal to the cost of collection but not to exceed five percent (5%) in
23 1997 and two percent (2%) for each year thereafter of the fee collected which
24 shall be deposited in the county current expense fund. The county auditor
25 shall remit monthly the balance of the fee collected to the Idaho rangeland
26 resources commission. provide the Idaho rangeland resources com-
27 mission, via electronic media, an alphabetic list of the owners of dry grazing
28 land in the county, as shown on the records of the county. The information on
29 dry grazing land shall be provided as follows:
30 (a) Owner name;
31 (b) Billing address;
32 (c) County;
33 (d) Parcel identification number;
34 (e) Number of acres.
35 An owner of dry grazing land shall not be assessed the fee contained herein if
36 the owner's or owners' legal representative signs an affidavit attesting under
37 penalties of perjury that the dry grazing land is not utilized for grazing.
38 The commission shall prescribe provide the form and
39 the affidavit shall be filed with the commission prior to the second
40 Monday in July of the current year. The commission shall file a duplicate
41 copy of any affidavit received with the appropriate county assessor .
42 (2) In addition to the fees imposed in subsection (1) of this section,
43 there is hereby imposed, as of January 1 of each year a fee of ten cents (10[)
1 per animal unit month on all domestic cattle and sheep utilizing state grazing
2 lands in the state of Idaho. The Idaho department of lands is hereby directed
3 to collect this fee in conjunction with its annual billing for rental of graz-
4 ing lands and shall remit such collection to the Idaho rangeland resource com-
5 mittee on a monthly basis.
6 (3) In addition to the fees imposed in subsections (1) and (2) of this
7 section, there is hereby imposed, as of January 1, of each calendar year, a
8 fee of ten cents (10[) per animal unit month on all domestic cattle and sheep
9 utilizing United States forest service and bureau of land management lands in
10 the state of Idaho if a joint exercise of powers agreement or memorandum of
11 understanding has been entered into authorizing the collection of such a fee.
12 The federal agencies shall, as part of their billing process, include provi-
13 sions for the collection of this fee and remittance of the fee to the Idaho
14 rangeland resources commission.
15 (4) The fee established in subsections (1), (2) and (3) of this section,
16 shall be a debt of the owner(s), lessee(s) or permittee(s) of the dry grazing
17 land obligated to pay the fee and the fee shall be a debt owed the commission
18 and may be collected by the commission using the normal process to recover a
20 (5) Any person may request from the commission in writing, within thirty
21 (30) calendar days after payment thereof, a refund of all or any portion of an
22 assessment levied hereunder. The commission shall make the refund not later
23 than sixty (60) days after receipt of refund request as long as the commission
24 has received the moneys from the entity collecting the assessment.
25 SECTION 2. An emergency existing therefor, which emergency is hereby
26 declared to exist, this act shall be in full force and effect on and after its
27 passage and approval, and retroactively to January 1, 1998.
STATEMENT OF PURPOSE
The collection process defined under the 1996 legislation was logistically difficult to
implement. The proposed legislation will make the collection process more efficient.
There will be no fiscal impact to state or local government. The impact is expected to be minimal
to the Idaho Rangeland Resources Commission (IRRC). It is anticipated that in the long run it will cost
less for the IRRC to process the bills than for the counties to do the same. In addition, the IRRC will
retain the 5% for the first year and 2% for years thereafter that counties would have been paid.
CONTACT: Idaho Association of Counties 345-9126
Dan Chadwick, Tony Poinelli, Lorna Jorgensen
Idaho Rangeland Resources Commission 398-7002
STATEMENT OF PURPOSE/FISCAL IMPACT