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
|||| 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 planindicating the boundaries of the revenue 21 allocation area. Such documents shall be transmitted as promptly as practica-22 ble following the enactment of such ordinancewithin 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 districtwhich 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 tenthirty ( 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.
|||| 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