1998 Legislation
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HOUSE BILL NO. 826 – Approp, Tax Appeals Bd

HOUSE BILL NO. 826

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Daily Data Tracking History



H0826.....................................................by APPROPRIATIONS
APPROPRIATIONS - TAX APPEALS BOARD - Appropriates $296,000 to the State
Board of Tax Appeals in the Department of Revenue and Taxation for fiscal
year 1999; limits the number of full-time equivalent positions to 5; and
appropriates an additional $15,000 to the State Tax Commission for the
County Support Program for fiscal year 1999.

03/13    House intro - 1st rdg - to printing
03/16    Rpt prt - to 2nd rdg
03/17    2nd rdg - to 3rd rdg
03/18    3rd rdg - PASSED - 66-0-4
      AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
      Black(15), Black(23), Boe, Bruneel, Callister, Campbell, Chase,
      Clark, Crow, Cuddy, Deal, Denney, Ellsworth, Field(13), 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, Pomeroy, Reynolds, Richman, Ridinger,
      Robison, Sali, Schaefer, Stevenson, Stoicheff, Stone, Stubbs, Taylor,
      Tilman, Tippets, Trail, Watson, Wheeler, Wood, Zimmermann, Mr Speaker
      NAYS -- None
      Absent and excused -- Crane, Field(20), Hansen, Pischner
    Floor Sponsor - Bell
    Title apvd - to Senate
03/19    Senate intro - 1st rdg - to Fin
03/19    Rpt out - rec d/p - to 2nd rdg
03/20    2nd rdg - to 3rd rdg
03/20    3rd rdg - 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 Sponsor - Cameron
    Title apvd - to House
03/23    To enrol - rpt enrol - Sp signed
03/24    Pres signed - to Governor
03/25    Governor signed
         Session Law Chapter 379
         Effective: 07/01/98

Bill Text


H0826


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

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 826

                               BY APPROPRIATIONS COMMITTEE

 1                                        AN ACT
 2    APPROPRIATING MONEYS TO THE BOARD OF TAX APPEALS FOR FISCAL YEAR 1999;  LIMIT-
 3        ING  THE NUMBER OF FULL-TIME EQUIVALENT POSITIONS; AND APPROPRIATING ADDI-
 4        TIONAL MONEYS TO THE STATE TAX COMMISSION FOR FISCAL YEAR 1999.

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

 6        SECTION 1.  There is hereby appropriated to the Board of  Tax  Appeals  in
 7    the  Department  of Revenue and Taxation the following amounts, to be expended
 8    according to the designated standard classifications from the listed funds for
 9    the period July 1, 1998, through June 30, 1999:
10    FOR:
11    Personnel Costs                                                       $241,600
12    Operating Expenditures                                                  46,700
13    Capital Outlay                                               7,700 
14      TOTAL                                                               $296,000
15    FROM:
16    General Fund                                                          $296,000

17        SECTION 2.  In accordance with Section 67-3519, Idaho Code, the  Board  of
18    Tax Appeals is authorized no more than five (5) full-time equivalent positions
19    at  any  point  during the period July 1, 1998, through June 30, 1999, for the
20    program specified in Section 1 of this act, unless specifically authorized  by
21    the  Governor.  The  Joint  Finance-Appropriations  Committee will be notified
22    promptly of any increased positions so authorized.

23        SECTION 3.  In addition to the appropriation provided in Senate Bill 1520,
24    of the Second Regular Session of the Fifty-fourth Idaho Legislature, there  is
25    hereby  appropriated  to the State Tax Commission in the Department of Revenue
26    and Taxation the following amount, to be expended for the County Support  pro-
27    gram  according to the designated standard classification from the listed fund
28    for the period July 1, 1998, through June 30, 1999:
29    FOR:
30    Operating Expenditures                                                 $15,000
31    FROM:
32    General Fund                                                           $15,000
33    Moneys are to be used to offset, to the extent possible, the costs of training
34    county  commissioners  at  the  appraisal  school  as  provided   in   Section
35    63-105A(17), Idaho Code.

Statement of Purpose / Fiscal Impact



                                        STATEMENT OF PURPOSE

                                               H 826

This is the fiscal year 1999 appropriation to the Board of Tax Appeals in the Department
of Revenue and Taxation in the amount of $296,000.  The legislation also limits the
number of full-time equivalent positions to five.  Finally, section 3 appropriates an
additional $15,000 to the State Tax Commission to offset the costs of training county
commissioners at the appraisal school.

                                             FISCAL NOTE

                                       FTP        General      Ded/Other         Federal          Total
FY 1998 Original Approp.              2.50        148,400              0               0        148,400 
FY 1998 Supplemental                  0.13         21,000              0               0         21,000 
FY 1998 Est. Expenditures             2.63        169,400              0               0        169,400 
Base Adjustments                      0.00         (9,700)             0               0         (9,700) 
FY 1999 Base                          2.63        159,700              0               0        159,700 
Personnel Cost Rollups                0.00            800              0               0            800 
Inflationary Adjustments              0.00            700              0               0            700 
Replacement Items                     0.00            300              0               0            300 
Non-Standard Adjustments              0.00          4,300              0               0          4,300 
Annualizations                        0.12          4,000              0               0          4,000 
Employee Compensation (CEC)           0.00          4,100              0               0          4,100 
FY 1999 Maintenance (MCO)             2.75        173,900              0               0        173,900 
Enhancements:
Board of Tax Appeals
 1. Staff and Board Training          0.00          7,100              0               0          7,100 
 2. Clerical Specialist               1.00         30,600              0               0         30,600 
 3. Technical Records Specialist      0.25          8,900              0               0          8,900 
 4. Full-time Hearing Officer         1.00         57,500              0               0         57,500 
 5. Board Member Compensation         0.00         12,000              0               0         12,000 
 6. Additional Attorney Fees          0.00          6,000              0               0          6,000 
FY 1999 Total Appropriation           5.00        296,000              0               0        296,000 

Chg From Orig Approp.                 2.50        147,600              0               0        147,600 
%Chg From Orig Approp.              100.0%          99.5%           0.0%            0.0%          99.5% 

Contact:
Ray Houston
Legislative Services Office
Budget & Policy Analysis
Telephone:  334-4741