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H0731aaS............................................by REVENUE AND TAXATION
TAX APPEALS BOARD - Amends existing law to provide that a hearing will be
conducted and a recommended decision rendered by a hearing officer or by
one member of the board of tax appeals; to provide that the recommended
decision shall become final when signed by at least two board members and
to provide that if the recommended decision fails to gain the signature of
two members, the chairman shall direct that a substitute recommended
decision be drafted for submission to board members which shall become
final upon the signature of two or more members; and to provide for a
hearing by the entire board prior to a final decision being rendered.
02/16 House intro - 1st rdg - to printing
02/17 Rpt prt - to Rev/Tax
02/25 Rpt out - rec d/p - to 2nd rdg
02/26 2nd rdg - to 3rd rdg
03/03 3rd rdg - PASSED - 67-0-3
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
Black(15), Black(23), Boe, Bruneel, Callister, Campbell, Chase,
Clark, Crane, Crow, Cuddy, Deal, Denney, Ellsworth, Field(13),
Field(20), Gagner, Geddes, Gould, Hadley, Hansen, Henbest, Hornbeck,
Jaquet, Jones(9), Jones(22), Jones(20), Judd, Kellogg, Kempton,
Kendell, Kjellander, Kunz, Lake, Linford, Loertscher, Mader, Marley,
McKague, Meyer, Miller, Mortensen, Newcomb, Pischner, Pomeroy,
Reynolds, Richman, Ridinger, Sali, Schaefer, Stevenson, Stoicheff,
Stone, Stubbs, Taylor, Tilman, Tippets, Trail, Watson, Wheeler,
Zimmermann
NAYS -- None
Absent and excused -- Robison, Wood, Mr Speaker
Floor Sponsor - Hansen
Title apvd - to Senate
03/04 Senate intro - 1st rdg - to Loc Gov
03/10 Rpt out - to 14th Ord
03/10 Rpt out amen - to 1st rdg as amen
03/11 1st rdg - to 2nd rdg as amen
03/12 Rls susp - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Diede, Dunklin, Frasure, Geddes, Hansen,
Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh, Parry,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stennett,
Sweeney, Thorne, Twiggs, Wheeler, Whitworth
NAYS -- None
Absent and excused -- None
Floor Sponsors - Frasure, McLaughlin
Title apvd - to House
03/16 House concurred in Senate amens - to engros
03/17 Rpt engros - 1st rdg - to 2nd rdg as amen
03/18 2nd rdg as amen - to 3rd rdg as amen
03/18 3rd rdg as amen - PASSED - 67-0-3
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
Black(15), Black(23), Boe, Bruneel, Callister, Campbell, Chase,
Clark, Crow, Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20),
Gagner, Geddes, Gould, Hadley, Henbest, Hornbeck, Jaquet, Jones(9),
Jones(22), Jones(20), Judd, Kellogg, Kempton, Kendell, Kjellander,
Kunz, Lake, Linford, Loertscher, Mader, Marley, McKague, Meyer,
Miller, Mortensen, Newcomb, Pischner, Pomeroy, Reynolds, Richman,
Ridinger, Robison, Sali, Schaefer, Stevenson, Stoicheff, Stone,
Stubbs, Taylor, Tilman, Trail, Watson, Wheeler, Wood, Zimmermann,
Mr Speaker
NAYS -- None
Absent and excused -- Crane, Hansen, Tippets
Floor Sponsor - Hansen
Title apvd - to enrol
03/19 Rpt enrol - Sp signed
Pres signed - to Governor
03/20 Governor signed
Session Law Chapter 226
Effective: 07/01/98
H0731|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 731, As Amended in the Senate BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE BOARD OF TAX APPEALS; AMENDING SECTION 63-3809, IDAHO CODE, TO 3 PROVIDE THAT A HEARING WILL BE CONDUCTED AND A RECOMMENDED DECISION REN- 4 DERED BY A HEARING OFFICER OR BY ONE MEMBER OF THE BOARD OF TAX APPEALS 5 AND THE RECOMMENDED DECISION SHALL BECOME FINAL WHEN SIGNED BY AT LEAST 6 TWO BOARD MEMBERS, TO PROVIDE IF THE RECOMMENDED DECISION FAILS TO GAIN 7 THE SIGNATURE OF TWO MEMBERS, THE CHAIRMAN SHALL DIRECT THAT A SUBSTITUTE 8 RECOMMENDED DECISION BE DRAFTED FOR SUBMISSION TO BOARD MEMBERS AND WHICH 9 SHALL BECOME FINAL UPON THE SIGNATURE OF TWO OR MORE MEMBERS AND TO PRO- 10 VIDE FOR A HEARING BY THE ENTIRE BOARD PRIOR TO A FINAL DECISION BEING 11 RENDERED. 12 Be It Enacted by the Legislature of the State of Idaho: 13 SECTION 1. That Section 63-3809, Idaho Code, be, and the same is hereby 14 amended to read as follows: 15 63-3809. HEARINGS -- MATTER CONSIDERED BY BOARD TO BE OF PUBLIC IMPOR- 16 TANCE. Hearing assignments will be made by the chairman. 17 (1) A hearing will be conducted and a recommended 18 decision rendered by a hearing officer or by one (1) mem- 19 ber of the board. The recommended decision shall become final when 20 signed by at least two (2) board members. 21 (2) If the recommended decision fails to gain the signature of two (2) 22 members, the chairman shall direct that a substitute recommended decision be 23 drafted for submission to board members and which shall become final upon the 24 signature of two (2) or more members. 25 (3) Prior to a final decision being rendered, iIf, in 26 the opinion of one (1) or more members of the board, a matter is 27 of sufficient importance to the public, it may be certified for consideration 28 by the entire board either at a hearing or upon a transcript of a hearing held 29 by one (1) of its members and recorded in any suitable manner.
STATEMENT OF PURPOSE
RS 08078
This bill will allow the creation of a Hearing Officer
position for the State Board of Tax Appeals.
FISCAL NOTE
There will be a $52,900 impact on the State general fund
for wages and benefits. In addition, there will be costs
associated with reimbursements for actual and necessary
expenses, subject to the limits provided for in Section
67-2007, Idaho Code. ($7,500- $10,000)
CONTACT: Rep Roger Chase
Rep Larry Watson
Phone 332-1000
H 731