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H0459...............................................by REVENUE AND TAXATION
COUNTY ASSESSOR - Amends existing law to allow county assessors to request
from the State Tax Commission lists of persons with addresses in the county
who hold licenses, permits or accounts issued by the State Tax Commission;
and to provide for confidentiality.
01/28 House intro - 1st rdg - to printing
01/31 Rpt prt - to Rev/Tax
H0459
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 459
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PERSONAL PROPERTY TAX; AMENDING SECTION 63-302, IDAHO CODE, TO
3 REQUIRE THE STATE TAX COMMISSION, UPON REQUEST OF THE COUNTY ASSESSOR, TO
4 PROVIDE THE COUNTY ASSESSOR A LIST OF PERSONS WITH ADDRESSES IN THE COUNTY
5 WHO HOLD LICENSES, PERMITS OR ACCOUNTS ISSUED BY THE STATE TAX COMMISSION;
6 AND PROVIDING AN EFFECTIVE DATE.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-302, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-302. LIST OF TAXABLE PERSONAL PROPERTY. (1) The assessor shall leave
11 at the office, place of business or residence of each personal property owner,
12 or mail to such personal property owner at his last known post office address,
13 a form with notice requiring such personal property owner to make a correct
14 list of taxable personal property. Every personal property owner so required
15 shall enter a true and correct statement of such personal property and the
16 ownership thereof, which statement shall be signed and verified by the oath of
17 the personal property owner or his agent listing such personal property, and
18 shall be delivered to the assessor, not later than March 15. The assessor
19 shall thereupon determine the market value for assessment purposes of such
20 personal property and enter the same on the property roll. However, if for any
21 reason the assessor shall fail to contact such personal property owner, the
22 failure shall not impair or invalidate any assessment, nor will such failure
23 relieve the personal property owner or his agent of the responsibility to
24 obtain such declaration and to comply with the requirements of this title. Any
25 willful failure to personally contact each personal property owner, shall be
26 deemed malfeasance in office and grounds for the removal of the assessor from
27 office.
28 (2) If such person fails to make and deliver the list as required, the
29 assessor may list and assess such personal property according to his best
30 judgment and information.
31 (3) Whenever a taxpayer's list of taxable personal property discloses
32 personal property having a situs for purposes of taxation in another county in
33 this state, the assessor must immediately make a copy of that portion of such
34 list for each county in which such personal property is situated, and transmit
35 the same by mail to the assessor of the proper county, who must, upon receipt
36 of such copy, enter such personal property upon the property roll therein,
37 unless such personal property has already been entered. The assessor shall
38 strike from the original list all personal property so disclosed as having a
39 situs in another county, and shall assess and enter only the balance of the
40 personal property in his county.
41 (4) For the purpose of assisting in the identification of persons who may
42 be personal property owners subject to receipt of the form and notice required
43 by subsection (1) of this section, the assessor may request from the state tax
2
1 commission, and upon request of the assessor, the state tax commission shall
2 provide annually a list of the names and addresses of persons who hold
3 licenses, permits or accounts with the state tax commission with addresses
4 within the assessor's county. The information provided to the assessor shall
5 be confidential information to be used only by the assessor and his agents or
6 employees in the furtherance of their official duties. The list or information
7 from the list shall not be further disclosed by the assessor and shall not be
8 a public record within the meaning of section 9-337, Idaho Code.
9 SECTION 2. This act shall be in full force and effect on and after July
10 1, 2000.
STATEMENT OF PURPOSE
RS09338
This bill would require the State Tax Commission to provide county
assessors a list of persons in the county holding licenses, permits,
or accounts issued by the Commission showing addresses in the county.
This list will be confidential information used by the assessor to
help identify personal property owners to whom the assessor is required
to send a form requiring them to list taxable personal property.
FISCAL NOTE
None
Contact
Name: Dan John / Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 45