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H0358.....................................................by APPROPRIATIONS
APPROPRIATIONS - TAX APPEALS BOARD - Appropriates 312,200, to the State
Board of Tax Appeals in the Department of Revenue and Taxation for fiscal
year 2000; and limits the number of full-time equivalent positions to 5.
03/09 House intro - 1st rdg - to printing
03/10 Rpt prt - to 2nd rdg
03/11 2nd rdg - to 3rd rdg
03/12 3rd rdg - PASSED - 66-0-4
AYES -- Alltus, Barraclough(Barraclough), Barrett, Bell, Bieter,
Black, Boe, Bruneel, Callister, Campbell, Chase, Clark, Crow, Cuddy,
Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould,
Hadley, Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet,
Jones, Judd, Kellogg, Kempton, Kendell, Kunz, Lake, Limbaugh,
Linford, Loertscher, Mader, Marley, McKague, Montgomery, Mortensen,
Moyle, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali, Schaefer,
Sellman, Smith, Smylie, Stevenson, Stoicheff, Stone, Taylor, Tilman,
Tippets, Trail, Watson, Williams, Wood, Zimmermann
NAYS -- None
Absent and excused -- Meyer, Pischner, Wheeler, Mr Speaker
Floor Sponsor - Wood
Title apvd - to Senate
03/15 Senate intro - 1st rdg - to Fin
Rpt out - rec d/p - to 2nd rdg
03/16 2nd rdg - to 3rd rdg
03/17 3rd rdg - PASSED - 34-0-1
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Stennett, Thorne, Twiggs, Wheeler, Whitworth
NAYS--None
Absent and excused--Parry
Floor Sponsor - Boatright
Title apvd - to House
03/18 To enrol
03/19 Rpt enrol - Sp signed - Pres signed
03/23 To Governor
03/24 Governor signed
Session Law Chapter 255
Effective: 07/01/99
H0358|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 358 BY APPROPRIATIONS COMMITTEE 1 AN ACT 2 APPROPRIATING MONEYS TO THE BOARD OF TAX APPEALS FOR FISCAL YEAR 2000; AND 3 LIMITING THE NUMBER OF FULL-TIME EQUIVALENT POSITIONS. 4 Be It Enacted by the Legislature of the State of Idaho: 5 SECTION 1. There is hereby appropriated to the Board of Tax Appeals in 6 the Department of Revenue and Taxation the following amounts, to be expended 7 according to the designated expense classes from the listed fund for the 8 period July 1, 1999, through June 30, 2000: 9 FOR: 10 Personnel Costs $247,800 11 Operating Expenditures 57,100 12 Capital Outlay 7,300 13 TOTAL $312,200 14 FROM: 15 General Fund $312,200 16 SECTION 2. In accordance with Section 67-3519, Idaho Code, the Board of 17 Tax Appeals is authorized no more than five (5) full-time equivalent positions 18 at any point during the period July 1, 1999, through June 30, 2000, for the 19 program specified in Section 1 of this act, unless specifically authorized by 20 the Governor. The Joint Finance-Appropriations Committee will be notified 21 promptly of any increased positions so authorized.
STATEMENT OF PURPOSE
HB358
This is the fiscal year 2000 appropriation to the Board of Tax Appeals in the Department
of Revenue and Taxation in the amount of $312,200.
FISCAL NOTE
FTP General Ded/Other Federal Total
FY 1999 Original Approp. 5.00 296,000 0 0 296,000
Base Adjustments 0.00 (12,000) 0 0 (12,000)
FY 2000 Base 5.00 284,000 0 0 284,000
Personnel Cost Rollups 0.00 0 0 0 0
Inflationary Adjustments 0.00 0 0 0 0
Replacement Items 0.00 3,200 0 0 3,200
Non-Standard Adjustments 0.00 1,100 0 0 1,100
Employee Compensation (CEC) 0.00 6,200 0 0 6,200
FY 2000 Maintenance (MCO) 5.00 294,500 0 0 294,500
Enhancements:
Board of Tax Appeals
1. New Office Space Cost 0.00 10,100 0 0 10,100
2. Computer Network 0.00 4,100 0 0 4,100
3. Hearing Officer Travel 0.00 2,000 0 0 2,000
4. Board & Staff Education 0.00 1,500 0 0 1,500
FY 2000 Total Appropriation 5.00 312,200 0 0 312,200
Chg From Orig Approp. 0.00 16,200 0 0 16,200
%Chg From Orig Approp. 0.0% 5.5% 0.0% 0.0% 5.5%
The Board of Tax Appeals appropriation for fiscal year 2000 is $312,200. Base
Adjustments remove one-time fiscal year 1999 money from the fiscal year 2000 budget.
Program maintenance costs include $3,200 for Replacement Items, 3% Change in Employee
Compensation, and $1,100 for Non-Standard Adjustments. The Non-Standard Adjustments
include $700 for administrative rulemaking and $400 for State Controller fee increases.
There are four enhancements in this budget. The first provides $10,100 for the Board to
rent larger office quarters. This is driven by the doubling of staff size from 2.5 FTP
to 5.0 FTP in fiscal year 1999. The second enhancement provides $4,100 for computer
network costs. The third enhancement provides a $2,000 annual travel budget for the new
Hearing Officer position, which will enable the Hearing Officer to hear tax appeal cases
around the state. The last enhancement provides $1,500 to send one staff or Board member
each year to the two-week judicial writing seminar at the University of Nevada (Reno).
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Contact: Jason Hancock 334-4739
Legislative Services Office
Budget & Policy Analysis