Print Friendly HOUSE BILL NO. 594 – Sole source aquifer prog, moneys
HOUSE BILL NO. 594
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H0594...............................................by REVENUE AND TAXATION
SOLE SOURCE AQUIFER - Amends existing law to provide $200,000 annually from
the Sales Tax Account to Public Health District Number 1 for sole source
aquifer protection programs.
02/02 House intro - 1st rdg - to printing
02/03 Rpt prt - to Approp
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fourth Legislature Second Regular Session - 1998
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 594
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE SOLE SOURCE AQUIFER PROTECTION ACT; PROVIDING LEGISLATIVE
3 INTENT; AND AMENDING SECTION 63-3638, IDAHO CODE, TO REMIT MONEYS TO PUB-
4 LIC HEALTH DISTRICT NUMBER ONE FOR SOLE SOURCE AQUIFER PROTECTION.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. Legislative intent. The Legislature hereby declares that the
7 welfare of the people of Idaho is dependent upon the effective management and
8 protection of the ground water resources of this state. The Legislature fur-
9 ther declares that a need exists for the Panhandle Health District to have
10 funding to administer a program in cooperation with the State of Idaho Divi-
11 sion of Environmental Quality for protection or remediation of the Spokane
12 Valley -- Rathdrum Prairie Aquifer. This cooperative effort is intended to
13 avoid duplication of services, to protect public health, to avoid the prohibi-
14 tive costs of ground water remediation, and to provide significant cost sav-
15 ings to water purveyors through monitoring waivers.
16 SECTION 2. That Section 63-3638, Idaho Code, be, and the same is hereby
17 amended to read as follows:
18 63-3638. SALES TAX -- DISTRIBUTION. All moneys collected under this chap-
19 ter, except as may otherwise be required in section 63-3203, Idaho Code, shall
20 be distributed by the tax commission as follows:
21 (a) An amount of money shall be distributed to the state refund account
22 sufficient to pay current refund claims. All refunds authorized under this
23 chapter by the commission shall be paid through the state refund account, and
24 those moneys are continuously appropriated.
25 (b) Five hundred thousand dollars ($500,000) per year is continuously
26 appropriated and shall be distributed to the permanent building account, pro-
27 vided by section 57-1108, Idaho Code.
28 (c) Four million eight hundred thousand dollars ($4,800,000) per year is
29 continuously appropriated and shall be distributed to the water pollution con-
30 trol account established by section 39-3605, Idaho Code.
31 (d) (1) An amount equal to the sum required to be certified by the chair-
32 man of the Idaho housing and finance association to the state tax commis-
33 sion pursuant to section 67-6211, Idaho Code, in each year is continuously
34 appropriated and shall be paid to any capital reserve fund, established by
35 the Idaho housing and finance association pursuant to section 67-6211,
36 Idaho Code. Such amounts, if any, as may be appropriated hereunder to the
37 capital reserve fund of the Idaho housing and finance association shall be
38 repaid for distribution under the provisions of this section, subject to
39 the provisions of section 67-6215, Idaho Code, by the Idaho housing and
40 finance association, as soon as possible, from any moneys available there-
41 for and in excess of the amounts which the association determines will
42 keep it self-supporting.
1 (2) An amount equal to the sum required by the provisions of section
2 63-709, Idaho Code, is continuously appropriated and shall be paid as pro-
3 vided by section 63-709, Idaho Code.
4 (3) An amount required by the provisions of section 33-1002D, Idaho Code.
5 (e) Six per cent (6%) is hereby appropriated and shall be paid to the
6 county treasurer of each county in amounts to be determined as follows:
7 (1) Each taxing district other than school districts shall be entitled to
8 a base share of sales tax moneys equal to the amount distributed to that
9 district for the fourth calendar quarter of 1979. The computation shall
10 not include any distributions made to the credit of either the former
11 county school levy or the state water pollution control levy. The percent-
12 age so determined for each taxing district shall be applied each quarter
13 to the above percentage of sales tax. The resulting sums shall be paid to
14 the county treasurer of each county for distribution to each taxing dis-
15 trict, except school districts, which received sales tax moneys in 1979.
16 Whenever a taxing district is dissolved, the dissolved district's share of
17 sales moneys shall be credited continuously to the county current expense
19 (2) Whenever the amount of nonschool district sales tax moneys distrib-
20 uted exceeds in any quarter the total amount of moneys distributed to non-
21 school districts for the base quarter, which is the fourth calendar quar-
22 ter of 1979, by ten per cent (10%), or more, the excess of the base quar-
23 ter shall be paid to the county treasurer of each county for distribution
24 to each taxing district in the county, except school districts, in the
25 following manner.
26 The state tax commission shall compute the percentage that the aver-
27 age amount of taxes collected from assessments for the years 1965, 1966
28 and 1967 on the personal property described as business inventory in sub-
29 sections (1) and (2) of section 63-602W, Idaho Code, for each county bears
30 to the average total amount of taxes collected from assessments for said
31 years on the personal property described as business inventory in subsec-
32 tions (1) and (2) of section 63-602W, Idaho Code, for all counties in the
33 state. The percentage so determined for each county shall be applied to
34 the sales tax distributed under this subsection and the resulting sum
35 shall be paid to the county treasurer of each county for distribution to
36 each taxing district, except school districts, in the county as follows:
37 (i) Each year the county commissioners in each county shall take
38 the tax charge, applicable to the current property roll equalized by
39 county commissioners sitting as a board of equalization, of each tax-
40 ing district within the county, except school districts, and divide
41 it by the total current tax charges applicable to the current prop-
42 erty roll of all taxing districts, except school districts, within
43 said county and the resulting percentages shall be applied to the
44 county's proportionate share of said sales tax account and the
45 resulting amount shall be distributed to each taxing district in the
46 county periodically but not less frequently than quarterly by the
47 county auditor and applied by such taxing districts in the same man-
48 ner and in the same proportions as revenues from property taxation.
49 (ii) The moneys set aside and appropriated to the county treasurer
50 out of the sales tax account above may be considered by the counties
51 and other taxing districts and budgeted against at the same time, in
52 the same manner and in the same year as revenues from taxation on all
53 classes of personal property which these moneys replace.
54 (3) All moneys distributed pursuant to subsection (e) shall be subject to
55 the redistribution provisions of section 40-801, Idaho Code, where appli-
2 (f) One dollar ($1.00) on each application for certificate of title to a
3 motor vehicle, or initial application for registration processed by the county
4 assessor or the Idaho transportation department excepting those applications
5 in which any sales or use taxes due have been previously collected by a
6 retailer, shall be a fee for the services of the assessor of the county or the
7 Idaho transportation department in collecting such taxes, and shall be paid
8 into the current expense fund of the county or state highway account estab-
9 lished in section 40-702, Idaho Code.
10 (g) Seven and three-quarters per cent (7.75%) is continuously appropri-
11 ated and shall be distributed to the revenue sharing account which is created
12 in the state operating fund, and the moneys in the revenue sharing account
13 will be paid by the tax commission as follows:
14 (1) One-half (1/2) shall be paid to the various cities as follows:
15 (i) Fifty per cent (50%) of such amount shall be paid to the various
16 cities, and each city shall be entitled to an amount in the propor-
17 tion that the population of that city bears to the population of all
18 cities within the state; and
19 (ii) Fifty per cent (50%) of such amount shall be paid to the vari-
20 ous cities, and each city shall be entitled to an amount in the pro-
21 portion that the preceding year's market value for assessment pur-
22 poses for that city bears to the preceding year's market value for
23 assessment purposes for all cities within the state.
24 (2) One-half (1/2) shall be paid to the state's general account or to the
25 various counties as follows:
26 (i) One million three hundred twenty thousand dollars ($1,320,000)
27 shall be distributed one forty-fourth (1/44) to each of the various
28 counties; and
29 (ii) The balance of such amount shall be paid to the various coun-
30 ties, and each county shall be entitled to an amount in the propor-
31 tion that the population of that county bears to the population of
32 the state.
33 (h) For public health district number 1, which administers an
34 active source water protection program for the Rathdrum prairie sole source
35 aquifer, so designated pursuant to federal law, there is continuously appro-
36 priated two hundred thousand dollars ($200,000) per year to maintain such pro-
37 gram. The expenditure of such funds shall be subject to audit by the legisla-
38 tive services office.
39 (i) Any moneys remaining over and above those necessary to meet
40 and reserve for payments under other subsections of this section shall be dis-
41 tributed to the general account.
STATEMENT OF PURPOSE
The purpose of this legislation is to amend section 63-3638,
Idaho Code, to provide Panhandle Health District with a
funding mechanism for source water protection programs for the
Spokane Valley Rathdrum Prairie Aquifer.
The demonstration project for aquifer protection and the work
of the Rathdrum Aquifer Policy Advisory Committee has clearly
demonstrated that prevention of contamination through source
water and wellhead protection is far more cost effective than
activities that deal with site remediation or water treatment
alternatives. The annual cost due to this legislation would be
$200,000. An additional $73,000 would be provided locally
through fees and contracts. Implementation of the aquifer
protection program in northern Idaho will not result in any
increase in staff. In fact, due to the work of the Policy
Advisory Committee, a staff reduction has occurred. This will
not create increased cost to the general public.
Passage of this legislation will result in positive economic
benefits. They include prevention of the high cost of
groundwater cleanup from potential contamination and
significant reductions in costs for monitoring of public
drinking water systems due to the presence of a source water
protection program which will allow for monitoring waivers.Contact: Rep. Don Pischner (208) 667-5770 Rep. Wayne Meyer
(208) 687-0420 Rep. Hilde Kellogg (208) 773-5412
STATEMENT OF PURPOSE/FISCAL NOTE