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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
|||| 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 thereuponon 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