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HOUSE BILL NO. 119

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Daily Data Tracking History

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H0119...............................................by REVENUE AND TAXATION
PROPERTY TAX - Amends existing law to provide that levies for purposes of
paying judgments are exempt from property tax limitations.

01/27    House intro - 1st rdg - to printing
01/29    Rpt prt - to Rev/Tax

Bill Text

H0119


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

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 119

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO PROPERTY TAXATION; AMENDING SECTION 6-927, IDAHO CODE, TO  PROVIDE
 3        THAT SUCH A LEVY IS EXEMPT FROM PROPERTY TAX LIMITATIONS; AMENDING SECTION
 4        6-928, IDAHO CODE, TO PROVIDE THAT SUCH A LEVY IS EXEMPT FROM PROPERTY TAX
 5        LIMITATIONS;  AND  AMENDING  SECTION 50-217, IDAHO CODE, TO PROVIDE THAT A
 6        LEVY, EXEMPT FROM PROPERTY TAX LIMITATIONS, MAY BE IMPOSED FOR PURPOSES OF
 7        PAYMENT OF JUDGMENTS.

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

 9        SECTION 1.  That Section 6-927, Idaho Code, be, and  the  same  is  hereby
10    amended to read as follows:

11        6-927.  TAX  LEVY TO PAY COMPREHENSIVE LIABILITY PLAN. Notwithstanding any
12    provisions of law to the  contrary,  all  political  subdivisions  shall  have
13    authority  to  levy  an annual property tax in the amount necessary to provide
14    for a comprehensive liability plan whether by the  purchase  of  insurance  or
15    otherwise  as  herein  authorized  and such levy shall be exempt from the
16    provisions of section 63-802, Idaho Code ; provided, that  the  revenues
17    derived therefrom may not be used for any other purpose.

18        SECTION  2.  That  Section  6-928,  Idaho Code, be, and the same is hereby
19    amended to read as follows:

20        6-928.  TAX LEVY TO PAY CLAIM OR JUDGMENT. Notwithstanding any  provisions
21    of  law  to  the  contrary  and in the event there are no funds available, the
22    political subdivision shall levy and collect a property tax, at  the  earliest
23    time possible, in an amount necessary to pay a claim or judgment arising under
24    the  provisions of this act where the political subdivision has failed to pur-
25    chase insurance or otherwise provide a comprehensive liability plan to cover a
26    risk created under the provisions of this act  and such a levy  shall  be
27    exempt from the provisions of section 63-802, Idaho Code .

28        SECTION  3.  That  Section  50-217, Idaho Code, be, and the same is hereby
29    amended to read as follows:

30        50-217.  PAYMENT OF JUDGMENTS. The city council shall have power to  order
31    paid  any  final judgment against such city,  and to certify a levy which
32    shall be exempt from the  provisions  of  section  63-802,   Idaho  Code,  for
33    this  purpose,  but none of its lands or property of any kind or nature,
34    taxes, revenues, franchises, rates or interest shall be attached, levied  upon
35    or sold in or under any process whatsoever.

Statement of Purpose / Fiscal Impact

                        STATEMENT OF PURPOSE
                              RS08729

This legislation will exempt taxing entities from the 3% cap
in the existing property tax laws for the payment of judgements,
and comprehensive liability plans.

                            FISCAL NOTE

No fiscal impact to the State of Idaho is expected.

Contact: Rep. Clark
Phone #: 332-1000

                                      STATEMENT OF PURPOSE/ FISCAL NOTE  Bill No.  H 119