1999 Legislation
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HOUSE BILL NO. 358 – Approp, Tax Appeals Bd

HOUSE BILL NO. 358

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Daily Data Tracking History



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

Bill Text


H0358


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

                             IN 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 / Fiscal Impact



                                        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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                Legislative Services Office

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