1998 Legislation
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HOUSE BILL NO. 419 – Dry grazing land fees, procedures


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Daily Data Tracking History

H0419........................................................by MR. SPEAKER
                Requested by: Idaho Association of Counties
DRY GRAZING LAND FEES - Amends existing law to revise procedures on the
imposition of fees upon owners of dry grazing land in Idaho.

01/12    House intro - 1st rdg - to printing
01/12    Rpt prt - to Agric Aff

Bill Text


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

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 419

                                      BY MR. SPEAKER
                       Requested by: Idaho Association of Counties

 1                                        AN ACT

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

 7        SECTION  1.  That Section 58-1414A, Idaho Code, be, and the same is hereby
 8    amended to read as follows:

 9        58-1414A.  IMPOSITION OF FEES. (1) There is hereby imposed, as of  January
10    1,  of  each  year,  a fee upon owners of dry grazing land within the state of
11    Idaho for the purpose of funding the activities and  obligations of the  Idaho
12    rangeland  resources  commission.  The fee shall be in the amount of two cents
13    (2[) per acre of dry grazing land. "Dry grazing land" is that category of land
14    defined by the state tax commission for property tax purposes. No  later  than
15    the  second   third  Monday in July, the county assessor
16    shall   deliver to the county treasurer a list of the owners of dry graz-
17    ing land  in the county, as shown on the records of the county, together  with
18    the  number of acres owned. The county treasurer shall calculate the amount of
19    the fee owed and shall cause the fee to be shown  on  the  real  property  tax
20    bill.  The  fee  shall  be collected in the manner provided in section 63-903,
21    Idaho Code. From the annual January remittance, the  county  shall  retain  an
22    amount  equal to the cost of collection but not to exceed five percent (5%) in
23    1997 and two percent (2%) for each year thereafter of the fee collected  which
24    shall  be  deposited  in the county  current expense fund.  The county auditor
25    shall remit monthly the balance of the fee collected to  the  Idaho  rangeland
26    resources  commission.   provide the Idaho rangeland resources com-
27    mission, via electronic media, an alphabetic list of the owners of dry grazing
28    land in the county, as shown on the records of the county. The information  on
29    dry grazing land shall be provided as follows:
30        (a)  Owner name;
31        (b)  Billing address;
32        (c)  County;
33        (d)  Parcel identification number;
34        (e)  Number of acres. 
35    An owner of dry grazing land shall not be assessed the fee contained herein if
36    the owner's or owners' legal representative signs an affidavit attesting under
37    penalties  of  perjury  that the dry grazing land is not utilized for grazing.
38    The commission shall  prescribe   provide  the form  and
39    the  affidavit  shall  be  filed with the commission  prior to the second
40    Monday in July of the current year.  The commission  shall  file  a  duplicate
41    copy of any affidavit received with the appropriate county assessor .
42        (2)  In  addition  to  the fees imposed in subsection (1) of this section,
43    there is hereby imposed, as of January 1 of each year a fee of ten cents (10[)


 1    per animal unit month on all domestic cattle and sheep utilizing state grazing
 2    lands in the state of Idaho. The Idaho department of lands is hereby  directed
 3    to collect this fee in conjunction with its annual billing for rental of graz-
 4    ing lands and shall remit such collection to the Idaho rangeland resource com-
 5    mittee on a monthly basis.
 6        (3)  In  addition  to  the fees imposed in subsections (1) and (2) of this
 7    section, there is hereby imposed, as of January 1, of each  calendar  year,  a
 8    fee  of ten cents (10[) per animal unit month on all domestic cattle and sheep
 9    utilizing United States forest service and bureau of land management lands  in
10    the  state  of  Idaho if a joint exercise of powers agreement or memorandum of
11    understanding has been entered into authorizing the collection of such a  fee.
12    The  federal  agencies shall, as part of their billing process, include provi-
13    sions for the collection of this fee and remittance of the fee  to  the  Idaho
14    rangeland resources commission.
15        (4)  The  fee established in subsections (1), (2) and (3) of this section,
16    shall be a debt of the owner(s), lessee(s) or permittee(s) of the dry  grazing
17    land  obligated to pay the fee and the fee shall be a debt owed the commission
18    and may be collected by the commission using the normal process to  recover  a
19    debt.
20        (5)  Any  person may request from the commission in writing, within thirty
21    (30) calendar days after payment thereof, a refund of all or any portion of an
22    assessment levied hereunder.  The commission shall make the refund  not  later
23    than sixty (60) days after receipt of refund request as long as the commission
24    has received the moneys from the entity collecting the assessment.

25        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
26    declared to exist, this act shall be in full force and effect on and after its
27    passage and approval, and retroactively to January 1, 1998.

Statement of Purpose / Fiscal Impact


          RS 07321
    The collection process defined under the 1996 legislation was logistically difficult to 
    implement. The proposed legislation will make the collection process more efficient.
                              FISCAL IMPACT
    There will be no fiscal impact to state or local government. The impact is expected to be minimal 
    to the Idaho Rangeland Resources Commission (IRRC). It is anticipated that in the long run it will cost 
    less for the IRRC to process the bills than for the counties to do the same. In addition, the IRRC will 
    retain the 5% for the first year and 2% for years thereafter that counties would have been paid.
    CONTACT: Idaho Association of Counties 345-9126
             Dan Chadwick, Tony Poinelli, Lorna Jorgensen
             Idaho Rangeland Resources Commission 398-7002
             Gretchen Hyde
    H 419