View Daily Data Tracking History
View Bill Text
View Amendment
View Statement of Purpose / Fiscal Impact
H0325aa.............................................by REVENUE AND TAXATION
URBAN RENEWAL - Amends existing law to provide that a deteriorated area for
urban renewal purposes shall not include any property which is exempt from
taxation as provided by Section 63-602K, Idaho Code.
03/02 House intro - 1st rdg - to printing
03/03 Rpt prt - to Rev/Tax
03/10 Rpt out - to Gen Ord
Rpt out amen - to engros
03/11 Rpt engros - 1st rdg - to 2nd rdg as amen
03/12 2nd rdg - to 3rd rdg as amen
Rules susp - PASSED - 58-1-11
AYES -- Alltus, Barraclough(Barraclough), Barrett, Bell, Bieter,
Black, Boe, Bruneel, Callister, Chase, Clark, Crow, Cuddy, Deal,
Denney, Ellsworth, Field(13), Field(20), Gagner, Gould, Hadley,
Hammond, Hansen(23), Henbest, Hornbeck, Jaquet, Judd, Kempton,
Kendell, Kunz, Lake, Limbaugh, Linford, Marley, McKague, Montgomery,
Mortensen, Moyle, Pischner, Pomeroy, Reynolds, Ridinger, Ringo,
Robison, Sali, Schaefer, Smith, Smylie, Stevenson, Stoicheff, Taylor,
Tippets, Trail, Watson, Wheeler, Williams, Zimmermann, Mr Speaker
NAYS -- Kellogg
Absent and excused -- Campbell, Geddes, Hansen(29), Jones,
Loertscher, Mader, Meyer, Sellman, Stone, Tilman, Wood
Floor Sponsor - Kempton
Title apvd - to Senate
03/15 Senate intro - 1st rdg as amen - to Loc Gov
H0325|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 325, As Amended BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO URBAN RENEWAL; AMENDING SECTION 50-2018, IDAHO CODE, TO PROVIDE 3 THAT A DETERIORATED AREA SHALL NOT INCLUDE ANY PROPERTY WHICH IS EXEMPT 4 FROM TAXATION AS PROVIDED BY SECTION 63-602K, IDAHO CODE, AND TO MAKE A 5 TECHNICAL CORRECTION; AND AMENDING SECTION 50-2903, IDAHO CODE, TO PROVIDE 6 THAT A DETERIORATED AREA SHALL NOT INCLUDE ANY PROPERTY WHICH IS EXEMPT 7 FROM TAXATION AS PROVIDED BY SECTION 63-602K, IDAHO CODE. 8 Be It Enacted by the Legislature of the State of Idaho: 9 SECTION 1. That Section 50-2018, Idaho Code, be, and the same is hereby 10 amended to read as follows: 11 50-2018. DEFINITIONS. The following terms wherever used or referred to in 12 this act, shall have the following meanings, unless a different meaning is 13 clearly indicated by the context: 14 (a) "Agency" or "urban renewal agency" shall mean a public agency created 15 by section 50-2006, Idaho Code. 16 (b) "Municipality" shall mean any incorporated city or town, or county in 17 the state. 18 (c) "Public body" shall mean the state or any municipality, township, 19 board, commission, authority, district, or any other subdivision or public 20 body of the state. 21 (d) "Local governing body" shall mean the council or other legislative 22 body charged with governing the municipality. 23 (e) "Mayor" shall mean the mayor of a municipality or other officer or 24 body having the duties customarily imposed upon the executive head of a munic- 25 ipality. 26 (f) "Clerk" shall mean the clerk or other official of the municipality 27 who is the custodian of the official records of such municipality. 28 (g) "Federal government" shall include the United States of America or 29 any agency or instrumentality, corporate or otherwise, of the United States of 30 America. 31 (h) "Deteriorated area" shall mean an area in which there is a predomi- 32 nance of buildings or improvements, whether residential or nonresidential, 33 which by reason of dilapidation, deterioration, age or obsolescence, inade- 34 quate provision for ventilation, light, air, sanitation, or open spaces, high 35 density of population and overcrowding, or the existence of conditions which 36 endanger life or property by fire and other causes, or any combination of such 37 factors is conducive to ill health, transmission of disease, infant mortality, 38 juvenile delinquency, or crime, and is detrimental to the public health, 39 safety, morals or welfare. A deteriorated area shall not include any 40 property which is exempt from taxation as provided by section 63-602K, Idaho 41 Code. 42 (i) "Deteriorating area" shall mean an area which by reason of the pres- 43 ence of a substantial number of deteriorated or deteriorating structures, pre- 2 1 dominance of defective or inadequate street layout, faulty lot layout in rela- 2 tion to size, adequacy, accessibility or usefulness, insanitary or unsafe con- 3 ditions, deterioration of site or other improvements, diversity of ownership, 4 tax or special assessment delinquency exceeding the fair value of the land, 5 defective or unusual conditions of title, or the existence of conditions which 6 endanger life or property by fire and other causes, or any combination of such 7 factors, substantially impairs or arrests the sound growth of a municipality, 8 retards the provision of housing accommodations or constitutes an economic or 9 social liability and is a menace to the public health, safety, morals or wel- 10 fare in its present condition and use: Provided, that if such deteriorating 11 area consists of open land the conditions contained in the proviso in section 12 50-2008(d), Idaho Code, shall apply: And provided further, that any disaster 13 area referred to in section 50-2008(g), Idaho Code, shall constitute a deteri- 14 orating area. A deteriorating area shall not include any property which 15 is exempt from taxation pursuant to section 63-602K, Idaho Code. 16 (j) "Urban renewal project" may include undertakings and activities of a 17 municipality in an urban renewal area for the elimination of deteriorated or 18 deteriorating areas and for the prevention of the development or spread of 19 slums and blight, and may involve slum clearance and redevelopment in an urban 20 renewal area, or rehabilitation or conservation in an urban renewal area, or 21 any combination or part thereof in accordance with an urban renewal plan. Such 22 undertakings and activities may include: 23 (1) acquisition of a deteriorated area or a deteriorating area or portion 24 thereof; 25 (2) demolition and removal of buildings and improvements; 26 (3) installation, construction, or reconstruction of streets, utilities, 27 parks, playgrounds, off-street parking facilities, public facilities or 28 buildings and other improvements necessary for carrying out in the urban 29 renewal area the urban renewal objectives of this act in accordance with 30 the urban renewal plan; 31 (4) disposition of any property acquired in the urban renewal area 32 (including sale, initial leasing or retention by the agency itself) at its 33 fair value for uses in accordance with the urban renewal plan except for 34dispostiondisposition of property to another 35 public body; 36 (5) carrying out plans for a program of voluntary or compulsory repair 37 and rehabilitation of buildings or other improvements in accordance with 38 the urban renewal plan; 39 (6) acquisition of real property in the urban renewal area which, under 40 the urban renewal plan, is to be repaired or rehabilitated for dwelling 41 use or related facilities, repair or rehabilitation of the structures for 42 guidance purposes, and resale of the property; 43 (7) acquisition of any other real property in the urban renewal area 44 where necessary to eliminate unhealthful, insanitary or unsafe conditions, 45 lessen density, eliminate obsolete or other uses detrimental to the public 46 welfare, or otherwise to remove or to prevent the spread of blight or 47 deterioration, or to provide land for needed public facilities; 48 (8) lending or investing federal funds; and 49 (9) construction of foundations, platforms and other like structural 50 forms. 51 (k) "Urban renewal area" means a deteriorated area or a deteriorating 52 area or a combination thereof which the local governing body designates as 53 appropriate for an urban renewal project. 54 (l) "Urban renewal plan" means a plan, as it exists from time to time, 55 for an urban renewal project, which plan (1) shall conform to the general plan 3 1 for the municipality as a whole except as provided in subsection 50-2008(g), 2 Idaho Code; and (2) shall be sufficiently complete to indicate such land 3 acquisition, demolition and removal of structures, redevelopment, improve- 4 ments, and rehabilitation as may be proposed to be carried out in the urban 5 renewal area, zoning and planning changes, if any, land uses, maximum densi- 6 ties, building requirements, and any method or methods of financing such plan, 7 which methods may include revenue allocation financing provisions. 8 (m) "Related activities" shall mean (1) planning work for the preparation 9 or completion of a community-wide plan or program pursuant to section 50-2009, 10 Idaho Code, and (2) the functions related to the acquisition and disposal of 11 real property pursuant to section 50-2007(d), Idaho Code. 12 (n) "Real property" shall include all lands, including improvements and 13 fixtures thereon, and property of any nature appurtenant thereto, or used in 14 connection therewith, and every estate, interest, right and use, legal or 15 equitable, therein, including terms for years and liens by way of judgment, 16 mortgage or otherwise. 17 (o) "Bonds" shall mean any bonds (including refunding bonds), notes, 18 interim certificates, certificates of indebtedness, debentures or other obli- 19 gations. 20 (p) "Obligee" shall include any bondholder, agents or trustees for any 21 bondholders, or lessor demising to the municipality property used in connec- 22 tion with urban renewal, or any assignee or assignees of such lessor's inter- 23 est or any part thereof, and the federal government when it is a party to any 24 contract with the municipality. 25 (q) "Person" shall mean any individual, firm, partnership, corporation, 26 company, association, joint stock association, or body politic; and shall 27 include any trustee, receiver, assignee, or other person acting in a similar 28 representative capacity. 29 (r) "Area of operation" shall mean the area within the corporate limits 30 of the municipality and the area within five (5) miles of such limits, except 31 that it shall not include any area which lies within the territorial bound- 32 aries of another incorporated city or town unless a resolution shall have been 33 adopted by the governing body of such other city or town declaring a need 34 therefor. 35 (s) "Board" or "commission" shall mean a board, commission, department, 36 division, office, body or other unit of the municipality. 37 (t) "Public officer" shall mean any officer who is in charge of any 38 department or branch of the government of the municipality relating to health, 39 fire, building regulations, or to other activities concerning dwellings in the 40 municipality. 41 SECTION 2. That Section 50-2903, Idaho Code, be, and the same is hereby 42 amended to read as follows: 43 50-2903. DEFINITIONS. The following terms used in this chapter shall have 44 the following meanings, unless the context otherwise requires: 45 (1) "Act" or "this act" means this revenue allocation act. 46 (2) "Agency" or "urban renewal agency" means a public body created pursu- 47 ant to section 50-2006, Idaho Code. 48 (3) "Authorized municipality" or "municipality" means any incorporated 49 city which has established an urban renewal agency, or by ordinance has iden- 50 tified and created a competitively disadvantaged border community. 51 (4) "Base assessment roll" means the equalized assessment rolls, for all 52 classes of taxable property, on January 1 of the year in which the local gov- 53 erning body of an authorized municipality passes an ordinance adopting or mod- 4 1 ifying an urban renewal plan containing a revenue allocation financing provi- 2 sion, except that the base assessment roll shall be adjusted as follows: the 3 equalized assessment valuation of the taxable property in a revenue allocation 4 area as shown upon the base assessment roll shall be reduced by the amount by 5 which the equalized assessed valuation as shown on the base assessment roll 6 exceeds the current equalized assessed valuation of any taxable property 7 located in the revenue allocation area, and by the equalized assessed valua- 8 tion of taxable property in such revenue allocation area that becomes exempt 9 from taxation subsequent to the date of the base assessment roll. The equal- 10 ized assessed valuation of the taxable property in a revenue allocation area 11 as shown on the base assessment roll shall be increased by the equalized 12 assessed valuation, as of the date of the base assessment roll, of taxable 13 property in such revenue allocation area that becomes taxable after the date 14 of the base assessment roll. 15 (5) "Clerk" means the city clerk of the municipality. 16 (6) "Competitively disadvantaged border community area" means a parcel of 17 land consisting of at least forty (40) acres which is situated within the 18 boundaries of an incorporated city and within twenty-five (25) miles of a 19 state or international border, which the governing body of such incorporated 20 city has determined by ordinance is disadvantaged in its ability to attract 21 business, private investment, or commercial development, as a result of a com- 22 petitive advantage in the adjacent state or nation resulting from inequities 23 or disparities in comparative sales taxes, income taxes, property taxes, popu- 24 lation or unique geographic features. 25 (7) "Deteriorated area" means: 26 (a) Any area, including slum area, in which there is a predominance of 27 buildings or improvements, whether residential or nonresidential, which by 28 reason of dilapidation, deterioration, age or obsolescence, inadequate 29 provision for ventilation, light, air, sanitation, or open spaces, high 30 density of population and overcrowding, or the existence of conditions 31 which endanger life or property by fire and other causes, or any combina- 32 tion of such factors, is conducive to ill health, transmission of disease, 33 infant mortality, juvenile delinquency, or crime, and is detrimental to 34 the public health, safety, morals or welfare. 35 (b) Any area which by reason of the presence of a substantial number of 36 deteriorated or deteriorating structures, predominance of defective or 37 inadequate street layout, faulty lot layout in relation to size, adequacy, 38 accessibility or usefulness, insanitary or unsafe conditions, deteriora- 39 tion of site or other improvements, diversity of ownership, tax or special 40 assessment delinquency exceeding the fair value of the land, defective or 41 unusual conditions of title, or the existence of conditions which endanger 42 life or property by fire and other causes, or any combination of such fac- 43 tors, results in economic underdevelopment of the area, substantially 44 impairs or arrests the sound growth of a municipality, retards the provi- 45 sion of housing accommodations or constitutes an economic or social lia- 46 bility and is a menace to the public health, safety, morals or welfare in 47 its present condition and use. 48 (c) Any area which is predominately open and which because of obsolete 49 platting, diversity of ownership, deterioration of structures or improve- 50 ments, or otherwise, results in economic underdevelopment of the area or 51 substantially impairs or arrests the sound growth of a municipality. The 52 provisions of section 50-2008(d), Idaho Code, shall apply to open areas. 53 (d) Any area which the local governing body certifies is in need of rede- 54 velopment or rehabilitation as a result of a flood, storm, earthquake, or 55 other natural disaster or catastrophe respecting which the governor of the 5 1 state has certified the need for disaster assistance under any federal 2 law. 3 (e) Any area which by reason of its proximity to the border of an adja- 4 cent state is competitively disadvantaged in its ability to attract pri- 5 vate investment, business or commercial development which would promote 6 the purposes of this chapter. 7 Notwithstanding the above, a deteriorated area shall not include any 8 property which is exempt from taxation as provided by section 63-602K, Idaho 9 Code. 10 (8) "Facilities" means land, rights in land, buildings, structures, 11 machinery, landscaping, extension of utility services, approaches, roadways 12 and parking, handling and storage areas, and similar auxiliary and related 13 facilities. 14 (9) "Local governing body" means the city council of a municipality. 15 (10) "Plan" or "urban renewal plan" means a plan, as it exists or may from 16 time to time be amended, prepared and approved pursuant to section 50-2008, 17 Idaho Code, and any method or methods of financing such plan, which methods 18 may include revenue allocation financing provisions. 19 (11) "Project" or "urban renewal project" or "competitively disadvantaged 20 border areas" may include undertakings and activities of a municipality in an 21 urban renewal area for the elimination of deteriorated or deteriorating areas 22 and for the prevention of the development or spread of slums and blight, and 23 may involve slum clearance and redevelopment in an urban renewal area, or 24 rehabilitation or conservation in an urban renewal area, or any combination or 25 part thereof in accordance with an urban renewal plan. Such undertakings and 26 activities may include: 27 (a) Acquisition of a deteriorated area or a deteriorating area or portion 28 thereof; 29 (b) Demolition and removal of buildings and improvement; 30 (c) Installation, construction, or reconstruction of streets, utilities, 31 parks, playgrounds, open space, off-street parking facilities, public 32 facilities, public recreation and entertainment facilities or buildings 33 and other improvements necessary for carrying out, in the urban renewal 34 area or competitively disadvantaged border community area, the urban 35 renewal objectives of this act in accordance with the urban renewal plan 36 or the competitively disadvantaged border community area ordinance. 37 (d) Disposition of any property acquired in the urban renewal area or the 38 competitively disadvantaged border community area (including sale, initial 39 leasing or retention by the agency itself) or the municipality creating 40 the competitively disadvantaged border community area at its fair value 41 for uses in accordance with the urban renewal plan except for disposition 42 of property to another public body; 43 (e) Carrying out plans for a program of voluntary or compulsory repair 44 and rehabilitation of buildings or other improvements in accordance with 45 the urban renewal plan; 46 (f) Acquisition of real property in the urban renewal area or the compet- 47 itively disadvantaged border community area which, under the urban renewal 48 plan, is to be repaired or rehabilitated for dwelling use or related 49 facilities, repair or rehabilitation of the structures for guidance pur- 50 poses, and resale of the property; 51 (g) Acquisition of any other real property in the urban renewal area or 52 competitively disadvantaged border community area where necessary to elim- 53 inate unhealthful, insanitary or unsafe conditions, lessen density, elimi- 54 nate obsolete or other uses detrimental to the public welfare, or other- 55 wise to remove or to prevent the spread of blight or deterioration, or to 6 1 provide land for needed public facilities or where necessary to accomplish 2 the purposes for which a competitively disadvantaged border community area 3 was created by ordinance; 4 (h) Lending or investing federal funds; and 5 (i) Construction of foundations, platforms and other like structural 6 forms. 7 (12) "Project costs" includes, but is not limited to: 8 (a) Capital costs, including the actual costs of the construction of pub- 9 lic works or improvements, facilities, buildings, structures, and perma- 10 nent fixtures; the demolition, alteration, remodeling, repair or recon- 11 struction of existing buildings, structures, and permanent fixtures; the 12 acquisition of equipment; and the clearing and grading of land; 13 (b) Financing costs, including interest during construction and capital- 14 ized debt service or repair and replacement or other appropriate reserves; 15 (c) Real property assembly costs, meaning any deficit incurred from the 16 sale or lease by a municipality of real or personal property within a rev- 17 enue allocation district; 18 (d) Professional service costs, including those costs incurred for archi- 19 tectural, planning, engineering, and legal advice and services; 20 (e) Direct administrative costs, including reasonable charges for the 21 time spent by municipal employees in connection with the implementation of 22 a project plan; 23 (f) Relocation costs; 24 (g) Other costs incidental to any of the foregoing costs. 25 (13) "Revenue allocation area" means that portion of an urban renewal area 26 or competitively disadvantaged border community area the equalized assessed 27 valuation (as shown by the taxable property assessment rolls) of which the 28 local governing body has determined, on and as a part of an urban renewal 29 plan, is likely to increase as a result of the initiation of an urban renewal 30 project or competitively disadvantaged border community area. The base assess- 31 ment roll or rolls of revenue allocation area or areas shall not exceed at any 32 time ten percent (10%) of the current assessed valuation of all taxable prop- 33 erty within the municipality. 34 (14) "State" means the state of Idaho. 35 (15) "Tax" or "taxes" means all ad valorem tax levies upon taxable prop- 36 erty. 37 (16) "Taxable property" means taxable real property, personal property, 38 operating property, or any other tangible or intangible property included on 39 the equalized assessment rolls. 40 (17) "Taxing district" means a taxing district as defined in section 41 63-201, Idaho Code, as that section now exists or may hereafter be amended.
AH0325|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999Moved by Chase Seconded by Kempton IN THE HOUSE OF REPRESENTATIVES HOUSE AMENDMENTS TO H.B. NO. 325 1 AMENDMENTS TO SECTION 1 2 On page 1 of the printed bill, in line 41, delete " otherwise wholly 3 or partially "; and in line 42 delete " title 63 " and 4 insert: " section 63-602K ". 5 On page 2, in line 16 delete " wholly or partially ", and also 6 in line 16, delete " title 63 " and insert: " section 63-602K 7 ". 8 AMENDMENTS TO SECTION 2 9 On page 5, in line 8 delete " otherwise wholly or partially "; 10 and in line 9 delete " title 63 " and insert: " section 11 63-602K ". 12 CORRECTIONS TO TITLE 13 On page 1, in line 3 delete "OTHERWISE"; in line 4, delete "WHOLLY OR PAR- 14 TIALLY", and also in line 4, delete "TITLE 63" and insert: "SECTION 63-602K"; 15 in line 7 delete "OTHERWISE WHOLLY OR PARTIALLY"; and in line 8, delete "TITLE 16 63" and insert: "SECTION 63-602K".
STATEMENT OF PURPOSE
RS09157
The speculative value of agricultural land under 63-602K, Idaho Code, can be
used to questionable advantage by municipalities in formulating the size of
an urban renewal area based on the assessed value of property within the
boundaries of the urban renewal area. Additionally, any land wholly or
partially exempt from property tax for reason of use can hardly be classified
as a deteriorated area or deteriorating area.
FISCAL NOTE
Prevents artificial expansion of the urban renewal property area which is
made exempt from previous county or city taxation by statute. Reduces the
property tax impact to taxpayers who must make up the tax revenue base lost
by formation of the urban renewal area.
CONTACT: Rep. Jim Kempton
208/332-1146
STATEMENT OE PURPOSE/ FISCAL NOTE Bill No. H 325