Print Friendly HOUSE BILL NO. 119 – Property tax limit/levies/judgments
HOUSE BILL NO. 119
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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
|||| 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
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.
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