Print Friendly HOUSE BILL NO. 695 – Personal proprty tax, delinq, liens
HOUSE BILL NO. 695
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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
|||| 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
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
This legislation would require counties to file delinquent
personal property tax liens with the Secretary of State's central
There would be some additional labor required at both the
county and state level. There is no impact on the general fund.
Rep Douglas R Jones
STATEMENT OF PURPOSE/FISCAL NOTE