1998 Legislation
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HOUSE BILL NO. 695 – Personal proprty tax, delinq, liens

HOUSE BILL NO. 695

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Daily Data Tracking History



H0695...................................................by LOCAL GOVERNMENT
PERSONAL PROPERTY TAX - Amends existing law to require the filing of
personal property tax delinquency liens with the Secretary of State and to
authorize the Secretary of State to charge fees for such filing.

02/13    House intro - 1st rdg - to printing
02/16    Rpt prt - to Loc Gov

Bill Text


H0695


                                                                        
 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fourth Legislature                 Second Regular Session - 1998
                                                                        

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 695

                              BY LOCAL GOVERNMENT COMMITTEE

 1                                        AN ACT
 2    RELATING TO PERSONAL PROPERTY TAX LIENS; AMENDING SECTION 63-1003, IDAHO CODE,
 3        TO REQUIRE THE FILING OF PERSONAL PROPERTY TAX DELINQUENCY LIENS WITH  THE
 4        SECRETARY  OF  STATE  AND  TO  PROVIDE  DUTIES  OF THE SECRETARY OF STATE;
 5        AMENDING SECTION 67-916, IDAHO CODE, TO AUTHORIZE THE SECRETARY  OF  STATE
 6        TO CHARGE FEES; AND PROVIDING AN EFFECTIVE DATE.

 7    Be It Enacted by the Legislature of the State of Idaho:

 8        SECTION  1.  That  Section 63-1003, Idaho Code, be, and the same is hereby
 9    amended to read as follows:

10        63-1003.  LIEN AND EFFECT OF DELINQUENCY.  (1)  Any  delinquency  on  real
11    property  taxes  in accordance with the provisions of this title shall consti-
12    tute a perpetual lien in favor of the county  for  all  property  taxes,  late
13    charges and interest on the property described and shall entitle the county to
14    a  tax  deed  for such property in the manner provided for in this title. Such
15    delinquency entry shall further constitute prima facie evidence in  any  legal
16    proceedings  in  which it may lawfully be used that the property described was
17    subject to appraisal, assessment  and  taxation  at  the  time  the  same  was
18    assessed,  that  said property was appraised, assessed and equalized according
19    to law, that the property taxes levied on such property were levied  according
20    to law, that such taxes were not paid before the delinquency became effective,
21    and that the property and taxes were entered upon the property roll.
22        (2)  Any  delinquency  on  personal  property taxes in accordance with the
23    provisions of this title shall be a first and prior, perpetual lien, except as
24    otherwise provided by law, upon such personal property and all real  and  per-
25    sonal property of the owner of such personal property until all property taxes
26    due upon such personal property have been paid.  Any lien for delinquency
27    on  personal property taxes shall be filed with the office of the secretary of
28    state. The secretary of state is authorized to establish a  system  to  record
29    the  liens   and  place them in a searchable database by both the owner of the
30    personal property and the name of the county where the  delinquency  occurred.
31    The  secretary  of  state  may collect such  fees as is necessary to implement
32    this program and shall place the fees in the commercial affairs administrative
33    fund created by section 67-916, Idaho Code. Upon  request,  the  secretary  of
34    state  shall  issue  a  certificate listing all personal property tax liens on
35    personal property of a particular taxpayer for which notices of claim  are  on
36    file  in  his  office. The requesting party may additionally request copies of
37    all relevant notice of claim of lien. Upon the request of any person, the sec-
38    retary of state shall provide, within twenty-four (24) hours (excluding  week-
39    ends  and  holidays), a verbal listing of personal property tax liens followed
40    by the certificate. The secretary of state shall, by administrative rule, pre-
41    scribe the standards, fees and forms for the lien searches described  in  this
42    section. 


                                          2

 1        SECTION  2.  That  Section  67-916, Idaho Code, be, and the same is hereby
 2    amended to read as follows:

 3        67-916.  FEES -- COMMERCIAL AFFAIRS ADMINISTRATIVE FUND. (1) The secretary
 4    of state shall collect and persons served shall pay the fees and charges  pro-
 5    vided  for  the commercial affairs (CA) program by law or administrative rule.
 6    The CA program consists of the functions of the secretary of state  which  are
 7    governed by  chapter 10, title 63;  chapter 9, title 28; chapters 2
 8    and  3, title 45; chapters 1, 3 and 13, title 30; chapter 5, title 48; chapter
 9    1, title 51; and chapters 2, 3, 5, 6 and 7, title 53, Idaho Code.  The  secre-
10    tary of state shall adjust fees and charges as necessary to meet the appropri-
11    ation as provided for by law.
12        The  secretary  of state shall not, in any one (1) calendar year, increase
13    any fee by an amount greater than twenty percent (20%) of that fee  in  effect
14    on the previous December 31.
15        (2)  CA administrative fund:
16        (a)  There  is  hereby  created a fund in the state treasury, to be desig-
17        nated the "CA administrative fund" to provide for the expenses of  the  CA
18        program as provided for by law.
19        (b)  The CA administrative fund shall be effective July 1, 1996, and shall
20        consist of the following:
21             (i)   all moneys appropriated by the legislature;
22             (ii)  all fees and charges collected by the secretary of state for CA
23             program services; and
24             (iii) all  moneys  which remain in the UCC administrative fund at the
25             close of business on June 30, 1996.
26        (c)  All moneys placed in the fund shall be examined, audited and  allowed
27        in the manner now or hereinafter provided by law.
28        (d)  Pending use for purposes of the provisions of the laws of this state,
29        moneys  in the CA administrative fund shall be invested by the state trea-
30        surer in the same manner as provided under section  67-1210,  Idaho  Code,
31        with respect to other surplus or idle moneys in the state treasury.
32        (e)  The  secretary of state shall transmit all fees and charges collected
33        by him for CA program services to the state treasurer  as  provided  under
34        section  59-1014,  Idaho  Code. The secretary of state shall file with the
35        state controller, a statement of each deposit thus made.  All  such  funds
36        received,  unless  otherwise specifically designated by another section of
37        the law administered by the secretary of state shall be deposited into the
38        CA administrative fund.
39        (f)  At the beginning of each fiscal year, those moneys in the CA adminis-
40        trative fund which exceed the current year's appropriation plus any resid-
41        ual encumbrances made against prior years' appropriations  by  twenty-five
42        percent (25%) or more shall be transferred to the general fund.

43        SECTION  3.  This act shall be in full force and effect on and after Janu-
44    ary  1, 1999.

Statement of Purpose / Fiscal Impact


    





                           STATEMENT OF PURPOSE
    
                                 RS 08012
    
    This legislation would require counties to file delinquent 
    personal property tax liens with the Secretary of State's central 
    filing system.
    
                               FISCAL NOTE
    
    There would be some additional labor required at both the 
    county and state level. There is no impact on the general fund.
    
    CONTACT:
    
    Rep Douglas R Jones
        332-1000
    
    STATEMENT OF PURPOSE/FISCAL NOTE
    
    H 695