View Daily Data Tracking History
View Bill Text
View Amendment
View Statement of Purpose / Fiscal Impact
H0146aa.............................................by REVENUE AND TAXATION
PROPERTY TAX - APPEALS - Amends existing law to provide that the county
auditor shall submit all appeals to the Board of Tax Appeals within thirty
days of being notified of the appeal or by no later than October 1,
whichever is later; to provide that following the filing of a timely notice
of appeal to the Board of Tax Appeals for a property tax appeal hearing, a
hearing will be set, conducted, and a decision shall be rendered by May 1;
and to provide that an appeal hearing may be delayed or continued upon the
written agreement of all parties.
02/02 House intro - 1st rdg - to printing
02/03 Rpt prt - to Rev/Tax
02/18 Rpt out - to Gen Ord
02/19 Rpt out amen - to engros
02/22 Rpt engros - 1st rdg - to 2nd rdg as amen
02/23 2nd rdg - to 3rd rdg as amen
02/24 3rd rdg as amen - PASSED - 65-0-5
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Campbell, Chase, Clark, Crow, Cuddy, Denney,
Ellsworth, Field(13), Field(20), Gagner, Geddes, Hadley, Hammond,
Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones, Judd,
Kellogg, Kempton, Kendell, Kunz, Lake, Limbaugh, Loertscher, Mader,
Marley, McKague, Meyer, Montgomery, Mortensen, Moyle, Pischner,
Pomeroy, Reynolds, Ridinger, Ringo, Robison, Schaefer, Sellman,
Smith, Smylie, Stevenson, Stoicheff, Stone, Taylor(Taylor), Tilman,
Tippets, Trail, Watson, Wheeler, Williams, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Deal, Gould, Linford, Sali, Wood
Floor Sponsor - Mader
Title apvd - to Senate
02/25 Senate intro - 1st rdg as amen - to Loc Gov
03/09 Rpt out - rec d/p - to 2nd rdg as amen
03/10 2nd rdg - to 3rd rdg as amen
03/11 3rd rdg as amen - 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 - Wheeler
Title apvd - to House
03/12 To enrol
03/15 Rpt enrol - Sp signed
03/16 Pres signed - to Governor
03/18 Governor signed
Session Law Chapter 107
Effective: 07/01/99
H0146|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 146, As Amended BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE BOARD OF TAX APPEALS; AMENDING SECTION 63-511, IDAHO CODE, TO 3 PROVIDE THAT THE COUNTY AUDITOR SHALL SUBMIT ALL APPEALS TO THE BOARD OF 4 TAX APPEALS WITHIN THIRTY DAYS OF BEING NOTIFIED OF THE APPEAL OR BY NO 5 LATER THAN OCTOBER 1, WHICHEVER IS LATER; AND AMENDING SECTION 63-3809, 6 IDAHO CODE, TO PROVIDE THAT FOLLOWING THE FILING OF A TIMELY NOTICE OF 7 APPEAL TO THE BOARD OF TAX APPEALS FOR A PROPERTY TAX APPEAL HEARING, A 8 HEARING WILL BE SET, CONDUCTED AND A DECISION SHALL BE RENDERED NO LATER 9 THAN MAY 1 AND TO PROVIDE THAT AN APPEAL HEARING MAY BE DELAYED OR CONTIN- 10 UED UPON THE WRITTEN AGREEMENT OF ALL PARTIES. 11 Be It Enacted by the Legislature of the State of Idaho: 12 SECTION 1. That Section 63-511, Idaho Code, be, and the same is hereby 13 amended to read as follows: 14 63-511. APPEALS FROM COUNTY BOARD OF EQUALIZATION. (1) Any time within 15 thirty (30) days after mailing of notice of a decision of the board of equal- 16 ization, or pronouncement of a decision announced at a hearing, an appeal of 17 any act, order or proceeding of the board of equalization, or the failure of 18 the board of equalization to act may be taken to the board of tax appeals. 19 Such appeal may only be filed by the property owner, the assessor, the state 20 tax commission or by a person aggrieved when he deems such action illegal or 21 prejudicial to the public interest. Nothing in this section shall be construed 22 so as to suspend the payment of property taxes pending said appeal. 23 (2) Notice of such appeal stating the grounds therefor shall be filed 24 with the county auditor, who shall forthwith transmit to the board of tax 25 appeals a copy of said notice, together with a certified copy of the minutes 26 of the proceedings of the board of equalization resulting in such act, order 27 or proceeding, or a certificate to be furnished by the clerk of the board that 28 said board of equalization has failed to act in the time required by law on 29 any complaint, protest, objection, application or petition in regard to 30 assessment of the complainant's property, or a petition of the state tax com- 31 mission. The county auditor shall also forthwith transmit all evidence taken 32 in connection with the matter appealed. The county auditor shall submit 33 all such appeals to the board of tax appeals within thirty (30) days of being 34 notified of the appeal or by no later than October 1, whichever is later. 35 The board of tax appeals may receive further evidence and will hear the 36 appeal as provided in chapter 38, title 63, Idaho Code. 37 (3) Any appeal that may be taken to the board of tax appeals may, during 38 the same time period, be taken to the district court for the county in which 39 the property is located. 40 SECTION 2. That Section 63-3809, Idaho Code, be, and the same is hereby 41 amended to read as follows: 2 1 63-3809. HEARINGS -- MATTER CONSIDERED BY BOARD TO BE OF PUBLIC IMPOR- 2 TANCE. Hearing assignments will be made by the chairman. 3 (1) A hearing will be conducted and a recommended decision rendered by a 4 hearing officer or by one (1) member of the board. The recommended decision 5 shall become final when signed by at least two (2) board members. 6 (2) If the recommended decision fails to gain the signature of two (2) 7 members, the chairman shall direct that a substitute recommended decision be 8 drafted for submission to board members and which shall become final upon the 9 signature of two (2) or more members. 10 (3) Prior to a final decision being rendered, if, in the opinion of one 11 (1) or more members of the board, a matter is of sufficient importance to the 12 public, it may be certified for consideration by the entire board either at a 13 hearing or upon a transcript of a hearing held by one (1) of its members and 14 recorded in any suitable manner. 15 (4) Following the filing of a timely notice of appeal to the board 16 of tax appeals for a property tax appeal hearing, a hearing will be set, con- 17 ducted and a decision shall be rendered no later than May 1. An appeal hearing 18 may be delayed or continued upon written agreement of all parties.
AH0146|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999Moved by Mader Seconded by Chase IN THE HOUSE OF REPRESENTATIVES HOUSE AMENDMENT TO H.B. NO. 146 1 AMENDMENT TO SECTION 2 2 On page 2 of the printed bill, in line 17, delete " within one hun- 3 dred eighty (180) days " and insert: " no later than May 1 ". 4 CORRECTION TO TITLE 5 On page 1, delete lines 8 and 9 and insert: "HEARING WILL BE SET, CON- 6 DUCTED AND A DECISION SHALL BE RENDERED NO LATER THAN MAY 1 AND TO PROVIDE 7 THAT AN APPEAL HEARING MAY BE DELAYED".
STATEMENT OF PURPOSE
RS 08586
The purpose of this bill is to require the county clerk to
submit all Board of Equalization appeals to the Board of Tax
Appeals within thirty (30) days of being notified or by no later
than October 1. The bill also requires the Board of Tax Appeals to
set a hearing date, conduct the hearing and render a decision on
property tax appeals within one hundred and eighty (180) days. The
bill would also permit a hearing to be delayed upon written
agreement of all parties.
FISCAL NOTE
No fiscal impact on the State General Fund nor any political
subdivision.
CONTACT: Idaho Association of Counties Phone: 345-9126
Dan Chadwick, Tony Poinelli, Paul Beddoe
STATEMENT OF PURPOSE/FISCAL NOTE Bill No H 146