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HOUSE BILL NO. 420

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Daily Data Tracking History

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H0420........................................................by MR. SPEAKER
                Requested by: Idaho Association of Counties
PERSONAL PROPERTY TAX - Amends existing law to revise procedures on how a
lien on real property for unpaid personal property taxes is entered.

01/12    House intro - 1st rdg - to printing
01/12    Rpt prt - to Rev/Tax
01/15    Rpt out - rec d/p - to 2nd rdg
01/16    2nd rdg - to 3rd rdg
01/19    3rd rdg - PASSED - 70-0-0
      AYES -- Alexander(Alexander), 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)(Field), Gagner, Geddes, Gould, Hadley, Hansen,
      Henbest, Hornbeck, Jaquet, Jones(9), Jones(22), Jones(20), Judd,
      Kellogg, Kempton, Kendell, Kjellander, Kunz, Lake, Linford,
      Loertscher, Mader, McKague, Meyer, Miller, Mortensen, Newcomb,
      Pischner, 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 -- None
    Floor Sponsor - Clark
    Title apvd - to Senate
01/20    Senate intro - 1st rdg - to Loc Gov
01/27    Rpt out - rec d/p - to 2nd rdg
01/28    2nd rdg - to 3rd rdg
01/29    3rd rdg - PASSED - 35-0-0
      AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Danielson, Darrington, Deide, 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 - McLaughlin
    Title apvd - to House
01/30    To enrol
02/02    Rpt enrol - Sp signed
02/03    Pres signed
02/04    To Governor
02/05    Governor signed
         Session Law Chapter 2
         Effective: 07/01/98

Bill Text

H0420

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

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 420

                                      BY MR. SPEAKER
                       Requested by: Idaho Association of Counties

 1                                        AN ACT
 2    RELATING TO LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY;  AMENDING
 3        SECTION  63-504,  IDAHO CODE, TO REVISE PROCEDURES ON HOW A LIEN OF UNPAID
 4        PERSONAL PROPERTY TAXES ON REAL PROPERTY IS ENTERED.

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

 6        SECTION 1.  That Section 63-504, Idaho Code, be, and the  same  is  hereby
 7    amended to read as follows:

 8        63-504.  LIEN  OF  UNPAID  PERSONAL PROPERTY TAXES ON REAL PROPERTY. 
 9    All t  T axes upon personal property,  where  the  owners  of
10    such  personal  property are owners of real property in the county, which have
11    not been paid  at the time of the November meeting of the county  commis-
12    sioners, sitting as a board of equalization, and which said board of equaliza-
13    tion      on  or before the second Monday of October, and which the
14    board of county commissioners  finds to be a lien upon  the  real  prop-
15    erty,  may  be  certified  to  the  county auditor and the tax collector. Such
16    taxes , together with all costs, late charges and interest  must be
17    entered by the  county    tax  collector  upon  the  property  roll
18    against  the real property subject to such lien. The tax collector shall imme-
19    diately notify the property owner of any such taxes  which  have  been  added.
20      Such  action shall result in cancellation of the taxes and late charges
21    on the personal property roll for the personal property subject to the  delin-
22    quency. 

Statement of Purpose / Fiscal Impact

    





                          STATEMENT OF PURPOSE
                                RS 07320
                                    
    
    The purpose of this legislation is to provide time for the county commissioners to place a lien 
    upon real property for unpaid personal property taxes prior to tax notices being issued. Currently, the 
    law has commissioners placing the lien at their meeting in November which does not allow the county 
    treasurer time to enter the taxes on the property tax notice which is also issued in November.
    
    FISCAL IMPACT
    
    There is no fiscal impact to the state or its political subdivisions.
    
    CONTACT: Idaho Association of Counties 345-9126
             Dan Chadwick, Tony Poinelli, Lorna Jorgensen
    
    STATEMENT OF PURPOSE/FISCAL IMPACT
    
    H 420