1999 Legislation
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SENATE BILL NO. 1048 – Coop service agcy, budget requests

SENATE BILL NO. 1048

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Daily Data Tracking History



S1048......................................by LOCAL GOVERNMENT AND TAXATION
COOPERATIVE SERVICE AGENCIES - Amends existing law to provide an exception
to the limitation on budget requests for cooperative service agencies.

01/26    Senate intro - 1st rdg - to printing
01/27    Rpt prt - to Loc Gov
02/04    Rpt out - rec d/p - to 2nd rdg
02/05    2nd rdg - to 3rd rdg
02/08    3rd rdg - PASSED - 33-1-1
      AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
      Ingram, Keough, King, Lee, McLaughlin, Noh, Parry, Richardson, Riggs,
      Risch, Sandy, Schroeder, Sorensen, Stegner, Stennett, Thorne, Twiggs,
      Wheeler, Whitworth
      NAYS--Hawkins
      Absent and excused--Ipsen
    Floor Sponsor - Deide
    Title apvd - to House
02/09    House intro - 1st rdg - to Loc Gov
02/19    Rpt out - Ref'd to Rev/Tax

Bill Text


S1048


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

                                      IN THE SENATE

                                   SENATE BILL NO. 1048

                        BY LOCAL GOVERNMENT AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO COOPERATIVE SERVICE AGENCIES; AMENDING SECTION 63-802, IDAHO CODE,
 3        TO PROVIDE AN EXCEPTION TO THE LIMITATION ON BUDGET REQUESTS FOR  COOPERA-
 4        TIVE  SERVICE  AGENCIES;  DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE
 5        APPLICATION.

 6    Be It Enacted by the Legislature of the State of Idaho:

 7        SECTION 1.  That Section 63-802, Idaho Code, be, and the  same  is  hereby
 8    amended to read as follows:

 9        63-802.  LIMITATION  ON  BUDGET  REQUESTS  -- LIMITATION ON TAX CHARGES --
10    EXCEPTIONS. (1) Except as provided in subsection (2) of this section  for  tax
11    year 1995, and each year thereafter, no taxing district shall certify a budget
12    request  for  an  amount  of property tax revenues to finance an annual budget
13    that exceeds the greater of:
14        (a)  The dollar amount of property taxes certified for its  annual  budget
15        for any one (1) of the three (3) tax years preceding the current tax year,
16        whichever  is greater, which amount may be increased by a growth factor of
17        not to exceed three percent (3%) plus the amount  of  revenue  that  would
18        have been generated by applying the levy of the previous year, not includ-
19        ing  any levy described in subsection (3) of this section, to any increase
20        in market value subject to taxation resulting  from  new  construction  or
21        change  of  land use classification as evidenced by the value shown on the
22        new construction roll compiled pursuant to section  63-301A,  Idaho  Code;
23        and  by the value of annexation during the previous calendar year, as cer-
24        tified by the state tax commission for market values of operating property
25        of public utilities and by the county assessor; or
26        (b)  The dollar amount of property taxes certified for its  annual  budget
27        during the last year in which a levy was made; or
28        (c)  The  dollar  amount  of the actual budget request, if the taxing dis-
29        trict is newly created; or
30        (d)  In the case of school districts, the restriction imposed  in  section
31        33-802, Idaho Code; or
32        (e)  In  the  case of a nonschool district for which less than the maximum
33        allowable increase in the dollar amount of property  taxes  is   certified
34        for  annual  budget  purposes in any one (1) year, such a district may, in
35        any following year, recover the foregone increase by certifying, in  addi-
36        tion  to  any increase otherwise allowed, an amount not to exceed one hun-
37        dred percent (100%) of the increase originally foregone.  Said  additional
38        amount  shall be included in future calculations for increases as allowed;
39        or
40        (f)  In the case of cities, if the immediately preceding year's levy  sub-
41        ject  to  the limitation provided by this section, is less than 0.004, the
42        city may increase its budget by an amount not  to  exceed  the  difference
43        between  0.004 and actual prior year's levy multiplied by the prior year's


                                          2

 1        market value for  assessment  purposes.  The  additional  amount  must  be
 2        approved by sixty percent (60%) of the voters voting on the question at an
 3        election  called  for that purpose and held on the date in May or November
 4        provided by law, and may  be included in the annual budget of the city for
 5        purposes of this section ; or
 6        (g)  In the case of cooperative service agencies, the restrictions imposed
 7        in sections 33-315 through 33-318, Idaho Code .
 8        (2)  No board of county commissioners shall set  a  levy,  nor  shall  the
 9    state  tax  commission approve a levy for annual budget purposes which exceeds
10    the limitation imposed in subsection (1) of this section, unless authority  to
11    exceed  such  limitation  has  been  approved  by  a  majority  of  the taxing
12    district's electors voting on the question at an election called for that pur-
13    pose and held pursuant to section 34-106, Idaho Code, provided  however,  that
14    such voter approval shall be for a period of not to exceed two (2) years.
15        (3)  The  amount of property tax revenues to finance an annual budget does
16    not include revenues from nonproperty tax sources, and does not include  reve-
17    nue  from levies that are voter approved for bonds, override levies or supple-
18    mental levies, plant facilities reserve fund  levies,  school  emergency  fund
19    levies or for levies applicable to newly annexed property or for levies appli-
20    cable to new construction as evidenced by the value of property subject to the
21    occupancy  tax  pursuant  to section 63-317, Idaho Code, for the preceding tax
22    year.

23        SECTION 2.  An emergency existing  therefor,  which  emergency  is  hereby
24    declared to exist, this act shall be in full force and effect on and after its
25    passage and approval, and retroactively to January 1, 1999.

Statement of Purpose / Fiscal Impact




                         STATEMENT OF PURPOSE

                                RS08539

This bill modifies existing section 63-802 to allow cooperative
service agencies to continue to be funded with a tax levy as provided
for in 33-317. When the budget limitation law was approved by the
legislature it did not allow for the continuation of the COSSA Levy.

                              FISCAL NOTE

District Expiration Date of Levy Current Amount of Levy % or S*

   Wilder                     May, 1999            $33,226      $
   Notus                      June, 2002           $20,481      $
   Parma                      June, 2004           $53,318   Both
   Marsing                    October, 2003        $44,468      $
   Homedale                   October, 3003        $59,766      $

* Levy question was either percent or dollar amount.

CONTACT: Senator Darrel Deide
208-332-1395                                        :


STATEMENT OF PURPOSE/ FISCAL NOTE                      S104