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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
|||| 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