View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
H0698...............................................by REVENUE AND TAXATION
COUNTY HIGHWAY DISTRICTS - Amends existing law to provide a procedure for
Idaho residents owning property within a portion of a county to petition
for the creation of a subdistrict of the county highway system for the
construction, improvement, maintenance or repair of highways within the
subdistrict; to provide a maximum tax levy; and to provide for what purpose
the tax moneys may be utilized.
02/28 House intro - 1st rdg - to printing
02/29 Rpt prt - to Transp
03/09 Rpt out - rec d/p - to 2nd rdg
03/10 2nd rdg - to 3rd rdg
03/15 3rd rdg - PASSED - 64-3-3
AYES -- Alltus, Barraclough, Bell, Bieter, Black, Boe, Bruneel,
Callister, Campbell, Chase, Cheirrett, Cuddy, Deal, Denney,
Ellsworth, Field(13), Field(20), Gagner, Gould, Hadley, Hammond,
Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones, Judd,
Kellogg, 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, Smylie, Stevenson, Stoicheff, Stone,
Taylor, Tilman, Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- Barrett, Clark, Smith
Absent and excused -- Crow, Geddes, Trail
Floor Sponsor - Cuddy
Title apvd - to Senate
03/16 Senate intro - 1st rdg - to Loc Gov
H0698
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 698
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO HIGHWAY DISTRICTS; AMENDING SECTION 40-601, IDAHO CODE, TO PROVIDE
3 A PROCEDURE FOR IDAHO RESIDENTS OWNING PROPERTY WITHIN A PORTION OF A
4 COUNTY TO PETITION FOR THE CREATION OF A SUBDISTRICT OF THE COUNTY HIGHWAY
5 SYSTEM FOR THE CONSTRUCTION, IMPROVEMENT, MAINTENANCE OR REPAIR OF HIGH-
6 WAYS WITHIN THE SUBDISTRICT, TO PROVIDE A MAXIMUM TAX LEVY AND TO PROVIDE
7 FOR THE USE OF THE TAX MONEYS.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 40-601, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 40-601. DISTRICTS ESTABLISHED BY COMMISSIONERS. (1) Whenever the commis-
12 sioners of any county shall have caused to be described by an order made and
13 entered upon its records any defined portion of contiguous territory, located
14 wholly within the county, for the construction, improvement or repair of high-
15 ways pursuant to the provisions of law, each defined portion of contiguous
16 territory is recognized as a legal taxing district and body politic of this
17 state and as a highway district for highway purposes.
18 (2) Upon the petition of a majority of the Idaho residents owning prop-
19 erty within a defined portion of contiguous territory, located wholly within
20 the county, seeking the creation of a subdistrict of the county highway system
21 for the construction, improvement, maintenance or repair of highways within
22 such subdistrict or providing access to it, the county commissioners shall by
23 order made and entered upon its records declare the establishment of such sub-
24 district, and shall thereafter levy a fee or assessment in an amount suffi-
25 cient to cover the costs of construction, improvement, maintenance, including
26 snow removal, or repair as set forth in the petition and order, but not to
27 exceed one-half of one percent (0.5%) per year of the assessed valuation on
28 all taxable real property within the district, allocated among the lots and
29 lands benefited by such expenditures in proportion to the benefits derived by
30 them, as the commissioners may deem fit. All payments made pursuant to such
31 levy shall be applied to the benefit of the highways within the subdistrict or
32 providing access to it, as set forth in the petition and order. Any assess-
33 ments or fees made pursuant to this section shall be in addition and not in
34 lieu of any other fees, levies, charges or assessments otherwise provided for
35 or authorized by other sections of Idaho Code.
STATEMENT OF PURPOSE
RS 10097
This legislation would allow land owners who maintain public roads and access to
resort areas to tax themselves for construction and maintenance of roads that the
county currently is not interested in maintaining.
FISCAL IMPACT
There is no fiscal impact to the state general fund. There may be a minimal
impact to the county for the costs associated with procedures establishing a taxing
sub-district.
CONTACT: Rep. Charles Cuddy
332-1000
Kermit Kiebert
208-264-6402
STATEMENT OF PURPOSE/FISCAL NOTE H 698