1999 Legislation
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HOUSE BILL NO. 84 – Mine license tax, distribution

HOUSE BILL NO. 84

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H0084...............................................by REVENUE AND TAXATION
MINE LICENSE TAX - Amends existing law to distribute a portion of the
revenues collected from the mine license tax to the Abandoned Mine
Reclamation Account; to remove reference to use of the term "hardrock"; and
to redefine terms relating to mines and minerals.

01/21    House intro - 1st rdg - to printing
01/22    Rpt prt - to Res/Con
02/02    Rpt out - to Rev/Tax
02/04    Rpt out - rec d/p - to 2nd rdg
02/05    2nd rdg - to 3rd rdg
02/09    3rd rdg - PASSED - 64-1-5
      AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
      Bruneel, Callister, Campbell, Chase, Clark, Crow, Cuddy, Deal,
      Denney, Ellsworth, Field(13), Field(20), Gagner, Gould, Hadley,
      Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones,
      Judd, Kellogg, Kempton, Kendell, Kjellander, Kunz, Lake, Limbaugh,
      Linford, Loertscher, Mader, Marley, McKague, Meyer, Montgomery,
      Mortensen, Moyle, Pischner, Pomeroy, Ridinger, Ringo, Robison, Sali,
      Schaefer, Sellman, Smith, Stoicheff, Stone, Tippets, Trail, Watson,
      Wheeler, Wood, Zimmermann, Mr Speaker
      NAYS -- Stevenson
      Absent and excused -- Geddes, Reynolds, Taylor, Tilman, Williams
    Floor Sponsor - Barrett
    Title apvd - to Senate
02/10    Senate intro - 1st rdg - to Loc Gov
02/22    Rpt out - rec d/p - to 2nd rdg
02/23    2nd rdg - to 3rd rdg
02/25    3rd rdg - PASSED - 31-0-4
      AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Danielson, Davis, Deide, Dunklin, Frasure, Geddes, Hawkins,
      Ingram, Ipsen, Keough, King, Lee, Noh, Richardson, Riggs, Risch,
      Sandy, Schroeder, Sorensen, Stegner, Stennett, Thorne, Wheeler,
      Whitworth
      NAYS--None
      Absent and excused--Darrington, McLaughlin, Parry, Twiggs
    Floor Sponsor - Geddes
    Title apvd - to House
02/26    To enrol
03/01    Rpt enrol - Sp signed
03/02    Pres signed - to Governor
03/08    Governor signed
         Session Law Chapter 44
         Effective: 07/01/99

Bill Text


H0084


                                                                        
 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fifth Legislature                 First Regular Session - 1999
                                                                        

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 84

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO MINES AND MINING; AMENDING SECTION 47-1206, IDAHO CODE, TO PROVIDE
 3        FOR DISTRIBUTION OF REVENUES FROM THE MINE LICENSE TAX TO THE GENERAL FUND
 4        AND TO THE ABANDONED MINE RECLAMATION ACCOUNT; AMENDING  THE  HEADING  FOR
 5        CHAPTER  17,  TITLE 47, IDAHO CODE; AMENDING SECTIONS 47-1701, 47-1702 AND
 6        47-1703, IDAHO CODE, TO  PROVIDE  PROPER  NOMENCLATURE;  AMENDING  SECTION
 7        47-1704,  IDAHO  CODE,  TO  REVISE  THE  DEFINITION OF "ABANDONED HARDROCK
 8        MINE," TO REVISE THE DEFINITION OF "ELIGIBLE MINE," TO REVISE THE  DEFINI-
 9        TION  OF  "HARDROCK  MINE,"  TO  DELETE THE DEFINITION OF "MINERAL" AND TO
10        DEFINE "VALUABLE MINERAL"; AND  AMENDING  SECTIONS  47-1707  AND  47-1708,
11        IDAHO CODE, TO PROVIDE PROPER NOMENCLATURE.

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

13        SECTION  1.  That  Section 47-1206, Idaho Code, be, and the same is hereby
14    amended to read as follows:

15        47-1206.  PAYMENT OF MINE LICENSE TAX.  The  license  tax  imposed  herein
16    shall  be  paid  to  the state tax commission on or before the due date of the
17    return and the commission shall receipt therefor and promptly turn  same  over
18    to  the  state treasurer, as other receipts of its office, and the state trea-
19    surer shall place  same   sixty-six percent  (66%)    to
20    the  credit  of  the  general  fund of the state  and thirty-four percent
21    (34%) to the credit of the abandoned mine reclamation account created  by  the
22    provisions of section 47-1703, Idaho Code .

23        SECTION 2.  That the heading for Chapter 17, Title 47, Idaho Code, be, and
24    the same is hereby amended to read as follows:

25              IDAHO ABANDONED  HARDROCK  MINE RECLAMATION ACT

26        SECTION  3.  That  Section 47-1701, Idaho Code, be, and the same is hereby
27    amended to read as follows:

28        47-1701.  PURPOSE OF ACT. It is the purpose of this act to provide for the
29    reclamation of abandoned  hardrock   mines  on  state  and  federal
30    lands  and  on  certain private lands, thereby protecting human health, safety
31    and welfare, conserving natural resources, aiding in the protection  of  wild-
32    life, aquatic resources, domestic animals, and reducing soil erosion.

33        SECTION  4.  That  Section 47-1702, Idaho Code, be, and the same is hereby
34    amended to read as follows:

35        47-1702.  SHORT TITLE. This act may be known and cited as the "Idaho Aban-
36    doned  Hardrock  Mine Reclamation Act."


                                          2

 1        SECTION 5.  That Section 47-1703, Idaho Code, be, and the same  is  hereby
 2    amended to read as follows:

 3        47-1703.  FUNDING. This  act   chapter  shall govern
 4    the  use  of  state and federal moneys specifically appropriated for abandoned
 5     hardrock  mine reclamation. This  act      chapter
 6      shall not require the state to expend or appropriate state moneys. The
 7    board may receive federal funds, state funds, and any other funds, and, within
 8    the limits imposed by a specific grant, expend them as directed by this  
 9    act   chapter . All grants, funds, fees, fines, penalties and
10    other  uncleared  money  which has been or will be paid to the state for aban-
11    doned  hardrock  mine reclamation shall  be  placed  in  the  state
12    treasury  and credited to the abandoned  hardrock  mine reclamation
13    account, which is hereby created. This  account  shall  be  available  to  the
14    board, by legislative appropriation, and shall be expended for the reclamation
15    of lands affected by  hardrock   eligible  mining opera-
16    tions.  Any  unencumbered  and unexpended balance of this account remaining at
17    the end of a fiscal year shall not lapse but shall be carried forward for  the
18    purposes  of this chapter until expended or until modified by subsequent stat-
19    ute.

20        SECTION 6.  That Section 47-1704, Idaho Code, be, and the same  is  hereby
21    amended to read as follows:

22        47-1704.  DEFINITIONS.  (1) "Abandoned  hardrock  mine" means a
23     hardrock  mine deserted by the operator, having no regular mainte-
24    nance, and not covered by a valid mining claim.
25        (2)  "Affected land" means the land adjacent to an eligible mine that  is,
26    or may be, adversely affected by past mining operations.
27        (3)  "Board"  means  the state board of land commissioners or such depart-
28    ment, commission, or agency as may lawfully succeed to the powers  and  duties
29    of such board.
30        (4)  "Director"  means the head of the department of lands or such officer
31    as may lawfully succeed to the powers and duties of said director.
32        (5)  "Eligible mine" means an abandoned  hardrock  mine located
33    on land owned by the state or federal government or an abandoned    hard-
34    rock    mine  located on private land when the owner of the private land
35    has requested, and the board has granted, designation as an eligible mine.
36        (6)  " Hardrock m  M ine" means an area where  
37    valuable   minerals were extracted from the earth and includes all asso-
38    ciated development areas including, but not limited to, milling and processing
39    areas, overburden disposal areas, stockpiles, roads, tailings ponds and  other
40    areas disturbed at the mining operation site.
41        (7)    "Mineral"  means  any mineral not subject to disposition under
42    the mineral leasing act (30 U.S.C. 181 et seq.), the geothermal steam  act  of
43    1970  (30  U.S.C.  1001  et seq.), the materials act of 1947 (30 U.S.C. 601 et
44    seq.) or the mineral leasing act for acquired lands (30 U.S.C. 351 et seq.).
45        (8)   "Operator" means any person or persons, any partnership,  lim-
46    ited  partnership, or corporation, or any association of persons, either natu-
47    ral or artificial including, but not limited to, every public or  governmental
48    agency  engaged  in  hardrock  mining or mineral exploration opera-
49    tions, whether individually, jointly, or through subsidiaries, agents, employ-
50    ees, or contractors and shall mean every governmental agency  owning  or  con-
51    trolling  the use of any  hardrock  mine when the mineral extracted
52    is to be used by or for the benefit of such agency. It shall not  include  any


                                          3

 1    governmental agency with respect to those  hardrock  mining or min-
 2    eral   exploration  operations  as  to  which  it  grants  mineral  leases  or
 3    prospecting permits or similar contracts, but nothing herein shall relieve the
 4    operator acting pursuant to a mineral lease,  prospecting  permit  or  similar
 5    contract from the terms of this  act   chapter .
 6          (8)  "Valuable  mineral"  shall  have the same meaning as "valuable
 7    mineral" defined in section 47-1205, Idaho Code. 

 8        SECTION 7.  That Section 47-1707, Idaho Code, be, and the same  is  hereby
 9    amended to read as follows:

10        47-1707.  PRIORITIES.  Expenditure of funds from the abandoned  hard-
11    rock  mine reclamation account shall reflect the following priorities in
12    the order stated:
13        (1)  The protection of public health, safety, and general welfare from the
14    adverse effects of past  hardrock  mining practices.
15        (2)  The restoration of land and water resources  previously  degraded  by
16    the adverse effects of past  hardrock  mining practices.

17        SECTION  8.  That  Section 47-1708, Idaho Code, be, and the same is hereby
18    amended to read as follows:

19        47-1708.  INTERAGENCY COORDINATION. The board shall recognize  other  gov-
20    ernmental,  educational,  and  private  organizations  or  agencies which have
21    expertise and information regarding abandoned  hardrock  mines  and
22    affected  lands. The board shall characterize, prioritize, and complete recla-
23    mation of eligible mines and affected lands in coordination with  these  agen-
24    cies. In addition, the board may reasonably compensate them from the abandoned
25      hardrock    mine  reclamation account for services that the board
26    requests they provide.

Statement of Purpose / Fiscal Impact


                      STATEMENT OF PURPOSE

                             RS08664

This legislation would allocate 34 percent of the proceeds
from the mine license tax to the abandoned mine reclamation
account established in 47-1703. The bill would also amend the
Idaho Abandoned Hardrock Mine Reclamation Act (Title 47,
chapter 17) to eliminate the phrase "hardrock" everywhere it
appears. This would make other mines (such as phosphate and
limestone) elegible for funding under the act.






                           FISCAL NOTE

The FY2000 General Fund revenue projection for mine license
tax receipts is $500,000. This bill would shift $170,000 from
the general fund to the abandoned mine reclamation account.









CONTACT: Jack Lyman, Idaho Mining Association
         342-0031
         Representative Lenore Barrett
         332-1000
         

STATEMENT OF PURPOSE/ FISCAL NOTE      Bill No. H 84

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