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H0445aaS............................................by REVENUE AND TAXATION
CITIES/TAXING DISTRICTS - MAPS/LEGAL DESCRIPTIONS - Amends existing law to
expand the time within which municipalities and taxing districts are
required to file maps and legal descriptions with the county recorder, the
county assessor and the State Tax Commission; and to clarify the
requirements for urban renewal agencies with regard to revenue allocation
areas and the filing of maps and legal descriptions.
01/26 House intro - 1st rdg - to printing
01/27 Rpt prt - to Rev/Tax
02/02 Rpt out - rec d/p - to 2nd rdg
02/03 2nd rdg - to 3rd rdg
02/04 3rd rdg - PASSED - 68-0-2
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Campbell, Chase, Cheirrett, Clark, Crow, Cuddy,
Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould,
Hadley, Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet,
Jones, Judd, Kempton, Kendell, Kunz, Lake, Linford, Loertscher,
Mader, Marley, McKague, Meyer, Montgomery, Mortensen, Moss, Moyle,
Pearce, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stoicheff,
Stone, Taylor, Trail(Miller), Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Kellogg, Tilman
Floor Sponsor - Gagner
Title apvd - to Senate
02/07 Senate intro - 1st rdg - to Loc Gov
02/10 Rpt out - rec d/p - to 2nd rdg
02/11 2nd rdg - to 3rd rdg
02/14 To 14th Ord
02/22 Rpt out amen - to engros
02/23 Rpt engros - 1st rdg - to 2nd rdg as amen
02/24 2nd rdg - to 3rd rdg as amen
03/21 3rd rdg as amen - PASSED - 30-0-5
AYES--Boatright, Branch, Bunderson, Burtenshaw, Cameron, Danielson,
Darrington, Davis, Deide, Dunklin, Frasure, Hawkins, Ingram, Ipsen,
Keough, King-Barrutia, Lee, McLaughlin, Parry, Richardson, Riggs,
Risch, Schroeder, Sorensen, Stegner, Stennett, Thorne, Wheeler,
Whitworth, Williams
NAYS--None
Absent and excused--Andreason, Crow, Geddes, Noh, Sandy
Floor Sponsor - Thorne
Title apvd - to House
03/22 House concurred in Senate amens - to engros
03/23 Rpt engros - 1st rdg - to 2nd rdg as amen
03/24 2nd rdg - to 3rd rdg as amen
Rules susp - PASSED - 60-0-10
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Cheirrett, Clark, Crow, Cuddy, Deal, Denney,
Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould, Hadley,
Hansen(23), Henbest, Hornbeck, Jaquet, Jones, Judd, Kellogg, Kempton,
Kendell, Kunz, Linford, Loertscher, Mader, Marley, McKague, Meyer,
Moss, Moyle, Pearce, Pomeroy, Ridinger, Ringo, Robison, Sali,
Sellman, Shepherd, Smith, Smylie, Stevenson, Stoicheff, Stone,
Taylor, Tilman, Trail, Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Campbell, Chase, Hammond, Hansen(29), Lake,
Montgomery, Mortensen, Pischner, Reynolds, Schaefer
Floor Sponsor - Gagner
Title apvd - to enrol
03/27 Rpt enrol - Sp signed
03/28 Pres signed
03/29 To Governor
03/30 Governor signed
Session Law Chapter 114
Effective: 07/01/00
H0445
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 445, As Amended in the Senate
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO RECORDING AND FILING LEGAL DESCRIPTIONS AND MAPS OF TAXING DIS-
3 TRICTS AND REVENUE ALLOCATION AREAS; AMENDING SECTION 50-2907, IDAHO CODE,
4 TO PROVIDE MORE DEFINITE TIMES WITHIN WHICH ORDINANCES, LEGAL DESCRIPTIONS
5 AND MAPS SHALL BE TRANSMITTED AS REQUIRED BY LAW; AMENDING SECTION 63-215,
6 IDAHO CODE, TO EXPAND THE TIME FOR FILING MAPS AND LEGAL DESCRIPTIONS WITH
7 THE COUNTY RECORDER, THE COUNTY ASSESSOR AND THE STATE TAX COMMISSION AND
8 TO CLARIFY THE REQUIREMENTS FOR URBAN RENEWAL AGENCIES WITH REGARD TO REV-
9 ENUE ALLOCATION AREAS; AND PROVIDING AN EFFECTIVE DATE.
10 Be It Enacted by the Legislature of the State of Idaho:
11 SECTION 1. That Section 50-2907, Idaho Code, be, and the same is hereby
12 amended to read as follows:
13 50-2907. TRANSMITTAL OF REVENUE ALLOCATION AREA DESCRIPTION AND OTHER
14 DOCUMENTS TO TAXING AGENCIES. After the effective date of an ordinance enacted
15 by the local governing body of an authorized municipality, the clerk of the
16 authorized municipality shall transmit, to the county auditor and tax assessor
17 of the county in which the revenue allocation area is located, to the affected
18 taxing districts, and to the state tax commission, a copy of the ordinance
19 enacted, a copy of the legal description of the boundaries of the revenue
20 allocation area, and a map or plan indicating the boundaries of the revenue
21 allocation area. Such documents shall be transmitted as promptly as practica-
22 ble following the enactment of such ordinance within the time required by sec-
23 tion 63-215, Idaho Code.
24 SECTION 2. That Section 63-215, Idaho Code, be, and the same is hereby
25 amended to read as follows:
26 63-215. LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED.
27 (1) Any taxing district or urban renewal district which shall be formed or
28 organized hereafter, or which shall change any existing boundaries hereafter,
29 shall cause one (1) copy of the legal description and map prepared in a
30 draftsmanlike manner which shall plainly and clearly designate the boundaries
31 of such district or municipality as formed or organized, or as altered, to be
32 recorded with the county recorder and filed with the county assessor in the
33 counties within which the unit is located, and with the state tax commission
34 within ten thirty (130) days following the effective date of such formation,
35 organization or alteration but no later than the tenth day of January of the
36 year following such formation, organization or alteration. In the case of fire
37 protection districts, the board of county commissioners approving the bound-
38 aries shall be responsible for delivering to the assessor and recorder the map
39 and legal description of the amended district boundaries.
40 (2) Urban renewal agencies shall comply with the requirements of subsec-
41 tion (1) of this section when a revenue allocation area within the jurisdic-
2
1 tion of the urban renewal agency is formed or when the boundaries of such an
2 area are altered.
3 (3) The county assessor, county auditor and state tax commission shall
4 retain on file in their respective offices all copies of legal descriptions of
5 taxing district boundaries and maps filed by the various taxing jurisdictions
6 authorized to impose a levy on property.
7 (34) The state tax commission shall be responsible for providing copies
8 of uniform tax code area numbers and maps to the county assessor, county audi-
9 tor and county treasurer and various companies having operating property sub-
10 ject to assessment in the state of Idaho and under the jurisdiction of the
11 state tax commission for assessment and taxation purposes.
12 (45) Unless otherwise specifically authorized to form with noncontiguous
13 boundaries, or to annex or de-annex properties so as to make noncontiguous
14 boundaries, all taxing districts shall form with and maintain contiguous
15 boundaries.
16 SECTION 3. This act shall be in full force and effect on and after July
17 1, 2000.
AH0445
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
Moved by Thorne
Seconded by Burtenshaw
IN THE SENATE
SENATE AMENDMENT TO H.B. NO. 445
1 AMENDMENT TO SECTION 2
2 On page 1 of the printed bill, in line 33, following "located" delete ","
3 and insert: ",".
4 CORRECTION TO TITLE
5 On page 1, in line 6, following "WITH" insert: "THE COUNTY RECORDER, THE
6 COUNTY ASSESSOR AND".
STATEMENT OF PURPOSE
RS09339
This bill more specifically explains the requirement that taxing
districts and urban renewal agencies submit legal descriptions
and maps of taxing districts and revenue allocation areas to
affected local officials and to the State Tax Commission.
FISCAL NOTE
None
Contact
Name: Dan John / Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H44