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H0705...............................................by REVENUE AND TAXATION
TAX LEVY - UNAUTHORIZED - Amends existing law to provide for notification
to the county commissioners and county treasurer of any unauthorized levy
of taxes.
02/29 House intro - 1st rdg - to printing
03/01 Rpt prt - to Rev/Tax
03/14 Rpt out - rec d/p - to 2nd rdg
03/15 2nd rdg - to 3rd rdg
03/16 3rd rdg - PASSED - 64-0-6
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Campbell, Chase, Cheirrett, Cuddy, Deal, Denney,
Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould, Hadley,
Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jones, Judd,
Kellogg, Kempton, Kendell, Kunz, Lake, Loertscher, Marley, McKague,
Meyer, Montgomery, Mortensen, Moss, Moyle, Pearce, Pischner, Pomeroy,
Reynolds, Ridinger, Ringo, Robison, Sali, Sellman, Shepherd, Smith,
Smylie, Stevenson, Stoicheff, Stone, Taylor, Tilman, Trail, Wheeler,
Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Clark, Crow, Jaquet, Linford, Mader, Schaefer
Floor Sponsor - Kempton
Title apvd - to Senate
03/17 Senate intro - 1st rdg - to Loc Gov
03/28 Rpt out - rec d/p - to 2nd rdg
03/29 2nd rdg - to 3rd rdg
03/30 3rd rdg - PASSED - 30-2-3
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Darrington, Davis, Deide, Dunklin, Frasure, Geddes, Ingram,
Ipsen, Keough, King-Barrutia, Lee, Noh, Parry, Richardson, Riggs,
Risch, Sandy, Sorensen, Stegner, Stennett, Thorne, Wheeler, Williams
NAYS--Hawkins, Whitworth
Absent and excused--Danielson, McLaughlin, Schroeder
Floor Sponsor - Wheeler
Title apvd - to House
03/31 To enrol
04/03 Rpt enrol - Sp signed
04/04 Pres signed - to Governor
04/17 Governor signed
Session Law Chapter 433
Effective: 07/01/00
H0705
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 705
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO LEVY AND APPORTIONMENT OF TAXES; AMENDING SECTION 63-809, IDAHO
3 CODE, TO PROVIDE NOTIFICATION TO THE COUNTY COMMISSIONERS AND COUNTY TREA-
4 SURER OF ANY UNAUTHORIZED LEVY.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 63-809, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-809. UNAUTHORIZED LEVY -- NOTIFICATION BY STATE TAX COMMISSION --
9 ACTION TO SET ASIDE. (1) The state tax commission shall carefully examine the
10 statements furnished to it, as provided in section 63-808, Idaho Code. On or
11 before the fourth Monday in October, the state tax commission shall notify the
12 county commissioners of each county of the approval of all previously certi-
13 fied levies. The state tax commission shall also notify the county commission-
14 ers of each county and the governing authorities of any city, school district,
15 or any other taxing district or municipality no later than the fourth Monday
16 of October if it appears that the county commissioners or governing authori-
17 ties have fixed a levy or certified a property tax budget increase that
18 exceeds any limitation provided by law.
19 (2) If it appears that the county commissioners of any county have fixed
20 a levy for any purpose or purposes not authorized by law, or in excess of the
21 maximum provided by law for any purpose or purposes, the state tax commission
22 shall thereupon notify the attorney general, and if it appears that the gov-
23 erning authorities of any city, school district, or any other district or
24 municipality to which is delegated by law the authority to levy property
25 taxes, have fixed a levy for any purpose or purposes not authorized by law or
26 in excess of the maximum provided by law for any purpose or purposes, the com-
27 mission shall thereupon on or before the fourth Monday in October notify the
28 board of county commissioners, county treasurer and county attorney of the
29 county in which it appears that such unauthorized or excess levy has or levies
30 have been fixed.
31 (3) The attorney general or the county attorney so notified shall immedi-
32 ately bring suit in a court of proper jurisdiction against the county commis-
33 sioners or governing authorities of any city, school district or other dis-
34 trict or municipality levying such unauthorized or excess levy to set aside
35 such levy as being illegal.
36 (4) Any necessary expenses incurred by the attorney general or the county
37 attorney in the prosecution of such action shall be borne by the county in
38 which the suit was brought.
STATEMENT OF PURPOSE
RS 10102
This proposed legislation would expand State Tax Commission notification of an
unauthorized levy to include the board of county commissioners and the county
treasurer. Present statute requires notification be provided only to the county
attorney.
The legislation further specifies that the State Tax Commission shall make such
notification on or before the fourth Monday in October to prevent inadvertent
mailings of an unlawful levy.
FISCAL IMPACT
The statute change proposed is procedural and will have no fiscal impact on the
state general fund or local government budgets.
Contact
Name: Rep. Jim KEMPTON
Phone: 208/332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 705