1998 Legislation
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HOUSE BILL NO. 759 – Tax Comm/appraisal school/cnty comm


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Daily Data Tracking History

H0759...............................................by REVENUE AND TAXATION
TAX COMMISSION - APPRAISAL SCHOOL - Amends existing law to provide that the
State Tax Commission shall provide a program of education and an annual
appraisal school for its employees, for county commissioners and for the
assessors of the various counties of the state.

02/23    House intro - 1st rdg - to printing
02/24    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 - 54-13-3
      AYES -- Barraclough, Barrett, Bieter, Bivens, Black(15), Boe,
      Bruneel, Callister, Campbell, Chase, Clark, Crane, Crow, Cuddy, Deal,
      Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould, Hadley,
      Hansen, Henbest, Hornbeck, Jaquet, Jones(9), Jones(22), Jones(20),
      Judd, Kellogg, Kempton, Kjellander, Kunz, Lake, Linford, Mader,
      Marley, Meyer, Miller, Mortensen, Newcomb, Pischner, Pomeroy,
      Reynolds, Ridinger, Stevenson, Stone, Stubbs, Taylor, Tilman,
      Tippets, Trail, Watson
      NAYS -- Alltus, Bell, Black(23), Denney, Kendell, Loertscher,
      McKague, Richman, Sali, Schaefer, Stoicheff, Wheeler, Zimmermann
      Absent and excused -- Robison, Wood, Mr Speaker
    Floor Sponsor - Chase
    Title apvd - to Senate
03/04    Senate intro - 1st rdg - to Loc Gov
03/10    Rpt out - rec d/p - to 2nd rdg
03/11    2nd rdg - to 3rd rdg
03/18    3rd rdg - PASSED - 34-0-1
      AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Danielson, Darrington, Deide, Dunklin, Frasure, Geddes,
      Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh, Parry,
      Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stennett,
      Sweeney, Thorne, Twiggs, Wheeler, Whitworth
      Absent and excused--Hansen
    Floor Sponsor - McLaughlin
    Title apvd - to House
03/19    To enrol - rpt enrol - Sp signed
    Pres signed - to Governor
03/20    Governor signed
         Session Law Chapter 200
         Effective: 07/01/98

Bill Text


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

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 759

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 6        TIES OF THE STATE.

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

 8        SECTION  1.  That  Section 63-105A, Idaho Code, be, and the same is hereby
 9    amended to read as follows:

10        63-105A.  POWERS AND DUTIES -- PROPERTY  TAX.  The  state  tax  commission
11    shall  be  the  state  board  of equalization. In addition to other powers and
12    duties vested in it, the state tax commission shall have the power and duty:
13        (1)  To supervise and coordinate the work of the several county boards  of
14    equalization.
15        (2)  To  secure, tabulate and keep records of valuations of all classes of
16    property throughout the state, and for that purpose, to  have  access  to  all
17    records  and  files  of state offices and departments and county and municipal
18    offices, and to require all public officers and employees whose duties make it
19    possible to ascertain valuations, including valuations of public utilities for
20    rate-making purposes, to file reports with the state  tax  commission,  giving
21    such  information  as to valuation and the source thereof. The nature and kind
22    of the tabulations, records of valuations and requirements from  public  offi-
23    cers  as stated herein, shall be in such form and cover such valuations as the
24    state tax commission may prescribe.
25        (3)  To coordinate and direct a system of property taxation throughout the
26    state.
27        (4)  To require all assessments of property  in  this  state  to  be  made
28    according  to  law; and for that purpose to correct, when it finds the same to
29    be erroneous, any assessments made in any county, and  require  correction  of
30    the county assessment records accordingly.
31        (5)  To  prescribe forms and to specify and require information with rela-
32    tion to any duty or power of the state tax commission except  as  provided  in
33    section 63-219, Idaho Code.
34        (6)  To instruct, guide, direct and assist the county assessors and county
35    boards  of equalization as to the methods best calculated to secure uniformity
36    in the assessment and equalization of property taxes,  to  the  end  that  all
37    property shall be assessed and taxed as required by law.
38        (7)  To  reconvene,  whenever the state tax commission may deem necessary,
39    any county board of equalization, notwithstanding the limitations  of  chapter
40    5,  title  63,  Idaho  Code,  for  equalization purposes and for correction of
41    errors. The county board of equalization, when so  reconvened  shall  have  no
42    power  to  transact  any business except that for which it is specially recon-
43    vened, or such as may be brought before it by the state tax commission.


 1        (8)  To require prosecuting attorneys to institute and  prosecute  actions
 2    and proceedings in respect to penalties, forfeitures, removals and punishments
 3    for  violations of law in connection with the assessment and taxation of prop-
 4    erty. It shall be the duty of  such  officers  to  comply  promptly  with  the
 5    requirements of the state tax commission in that relation.
 6        (9)  To  require  individuals,  partnerships, companies,  associations and
 7    corporations to furnish such information  as  the  state  tax  commission  may
 8    require  concerning  their  capital,  funded or other debt, current assets and
 9    liabilities, value of property, earnings,  operating and other expenses, taxes
10    and all other facts which may be needed to enable the state tax commission  to
11    ascertain the value and the relative tax burden borne by all kinds of property
12    in  the  state, and to require from all state and local officers such informa-
13    tion as may be necessary to the proper discharge of the duties  of  the  state
14    tax commission.
15        (10) To  visit,  as  a  state  tax  commission or by individual members or
16    agents thereof, whenever the state tax commission  shall  deem  it  necessary,
17    each  county of the state, for the investigation and direction of the work and
18    methods of assessment and equalization, and to ascertain whether  or  not  the
19    provisions  of  law  requiring the assessment of all property, not exempt from
20    taxation, and just equalization of the same have been or  are  being  properly
21    administered and enforced.
22        (11) To carefully examine all cases where evasion or violation of the laws
23    of  assessment  and taxation of property is alleged, complained of, or discov-
24    ered, and to ascertain wherein existing laws are defective or  are  improperly
25    or negligently administered.
26        (12) To  correct  its own errors in property assessment at any time before
27    the first Monday in November, and report such correction to the county auditor
28    and county tax collector, who shall thereupon enter the  correction  upon  the
29    operating property roll.
30        (13) To  apportion  annually  to the state and the respective counties any
31    moneys received by the state from the United States or any agency thereof,  as
32    payments in lieu of property taxes; provided, that said moneys shall be appor-
33    tioned  in  the  same  amounts,  and to the same governmental divisions as the
34    property taxes, in lieu of which payments are made, would be  apportioned,  if
35    they were levied. The state treasurer and the state controller shall be bound,
36    in  making distribution of moneys so received, by the apportionment ordered by
37    the state tax commission.
38        (14) To make administrative construction of property tax law whenever nec-
39    essary or requested by any officer acting under such laws and until judicially
40    overruled, such administrative construction shall be binding upon the  inquir-
41    ing officer and all others acting under such laws.
42        (15) To  require  the attendance of any assessor in the state at such time
43    and place as may be designated by the commission, and the actual and necessary
44    expenses of any assessor in attending any such meeting shall be a legal  claim
45    against his county.
46        (16) To  analyze  the work of county assessors at any time and to have and
47    possess all rights and powers of such assessors for the examination of persons
48    and property, and for the discovery of property subject to taxation; and if it
49    shall ascertain that any taxable property is omitted from the  property  rolls
50    or  is not assessed or valued according to law, it shall bring the same to the
51    attention of the assessor of the proper county in writing, and if such  asses-
52    sor  shall  neglect or refuse to comply with the request of the state tax com-
53    mission to place such property on the property rolls, or correct  such  incor-
54    rect  assessment or valuation, the tax commission shall have the power to pre-
55    pare a supplemental roll, which supplemental roll shall include  all  property


 1    required  by the tax commission to be placed on the property roll and all cor-
 2    rections to be made. Such supplement shall be filed with the assessor's  prop-
 3    erty  roll,  and  shall  thereafter constitute an integral part thereof to the
 4    exclusion of all portions of the original property rolls  inconsistent  there-
 5    with, and shall be submitted therewith to the county board of equalization.
 6        (17) To  provide a program of education and an annual appraisal school for
 7    its employees , for county commissioners  and for the assessors  of
 8    the  various  counties  of  this state. Additionally, the state tax commission
 9    shall provide for the establishment of a property tax appraiser  certification
10    program.  Such program shall include, as a minimum, a written examination pre-
11    pared, administered and graded under the supervision and control of an  exami-
12    nation committee; such committee is to be composed as the state tax commission
13    may  provide by rule. The state tax commission's rules shall include, but need
14    not be limited to, the following:
15        (a)  The composition of the examination committee, provided however,  that
16        the  committee shall include a representative of the counties, an agent of
17        the state tax commission and a representative of a professional  appraisal
18        association within this state. The representative of the counties together
19        with  the representatives of such professional appraisal association shall
20        constitute a majority of the committee.
21        (b)  The frequency with which the examination shall be given.
22        (c)  A reasonable review procedure by which  examinees  having  complaints
23        may seek review of the examination committee.
24        (d)  The  establishment  of  a  reasonable  period  of time within which a
25        county appraiser must meet the certification requirements as  a  condition
26        to  continued  employment  by  the  county  as  a  certified  property tax
27        appraiser.
28        (18) To report at least quarterly to the revenue and taxation committee of
29    the house of representatives and to the joint senate finance-house  appropria-
30    tions  committee  on  its program to assist the counties with the property tax
31    assessments.
32        (19) To transmit to the governor and to the legislature, an annual report,
33    with the state tax commission's recommendations as to such legislation as will
34    correct or eliminate defects in the operations of the property  tax  laws  and
35    will  equalize  taxation  within the state. Said annual report shall include a
36    comprehensive study of the property tax laws and detailed statistical informa-
37    tion concerning the operation of the property tax laws  of  this  state.  Said
38    report  shall  be submitted prior to the meeting of any regular session of the
39    legislature.
40        (20) To maintain a forest land and forest product tax section  to  perform
41    the  functions  and duties of the state tax commission under the provisions of
42    chapter 17, title 63, Idaho Code.

Statement of Purpose / Fiscal Impact


                          STATEMENT OF PURPOSE
                                RS 08131
    This legislation will provide a means for the State 
    Tax Commission to provide training for County Commissioners 
    on property tax appraisal issues.
                               FISCAL NOTE
    There will be a maximum of approximately $15,000 a year 
    to the State Tax Commission. There will also be a cost to 
    the counties for expenses associated with travel.
    CONTACT: Rep Roger Chase
    Phone: 332-1000
    H 759