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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
H0826|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN 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
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