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H0283...............................................by REVENUE AND TAXATION
SCHOOL DISTRICTS - PROPERTY TAX REPLACEMENT - Amends existing law to place
a cap of $60,912,300 on the distribution to school districts for property
tax replacement; and to provide for transfers of money to the School Safety
and Health Revolving Loan Fund from sales tax moneys.
02/16 House intro - 1st rdg - to printing
02/19 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 283
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO SCHOOL DISTRICT FUNDS; AMENDING SECTION 33-1002D, IDAHO CODE, TO
3 PROVIDE AN ANNUAL AMOUNT TO BE DISTRIBUTED AS PROPERTY TAX RELIEF FOR
4 SCHOOL SUPPORT, TO REVISE THE DISTRIBUTION FORMULA TO DISTRICTS AND TO
5 PROVIDE A DISTRIBUTION TO THE SCHOOL SAFETY AND HEALTH REVOLVING LOAN
6 FUND; AMENDING SECTION 33-1002, IDAHO CODE, TO REVISE THE LOCAL DISTRICT'S
7 CALCULATION CONTRIBUTION; AMENDING SECTION 63-3638, IDAHO CODE, TO PROVIDE
8 A TRANSFER FROM THE SALES TAX RECEIPTS TO THE SCHOOL PROPERTY TAX REPLACE-
9 MENT AND TO THE SCHOOL SAFETY AND HEALTH REVOLVING LOAN FUND, TO PROVIDE
10 CORRECT CODE REFERENCES AND TO MAKE A TECHNICAL CORRECTION; AMENDING SEC-
11 TION 63-316, IDAHO CODE, TO PROVIDE A CORRECT CODE REFERENCE; DECLARING AN
12 EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
13 Be It Enacted by the Legislature of the State of Idaho:
14 SECTION 1. That Section 33-1002D, Idaho Code, be, and the same is hereby
15 amended to read as follows:
16 33-1002D. PROPERTY TAX REPLACEMENT. The purpose of this section is to
17 replace a portion of the authorized school maintenance and operation property
18 tax levy with state sales tax receipts. As used in this section, the term
19 "property tax computation ratio" shall mean a ratio determined by dividing the
20 district's certified property tax maintenance and operation budget by the
21 actual or adjusted market value for assessment purposes as such values existed
22 on December 31 of the previous calendar year.
23 (1) (a) In the case of a school district that had a property tax computa-
24 tion ratio of not less than four-tenths of one percent (.4%) in tax year
25 1994, that school district shall receive from the appropriations made for
26 that purpose, an amount equal to the greater of the district's actual or
27 adjusted market value for assessment purposes as such valuation existed on
28 December 31 of the previous calendar year multiplied by one-tenth of one
29 percent (.1%).
30 (b) In the case of a school district that had a property tax computation
31 ratio of less than four-tenths of one percent (.4%) in tax year 1994, the
32 greater of the 1992, 1993 or 1994 property tax computation ratio less
33 three-tenths of one percent (.3%) shall be designated the district's base
34 multiplier. In no case shall the base multiplier be less than zero (0).
35 Four-tenths of one percent (.4%) less the greater of the district's 1992,
36 1993 or 1994 property tax computation ratio shall be designated the
37 district's adjustment factor. In no case shall the adjustment factor be
38 greater than one-tenth of one percent (.1%) or less than zero (0). Each
39 school district's actual multiplier shall be the base multiplier plus one-
40 fifth (1/5) of the adjustment factor in tax year 1995, the base multiplier
41 plus two-fifths (2/5) of the adjustment factor in tax year 1996, the base
42 multiplier plus three-fifths (3/5) of the adjustment factor in tax year
43 1997, the base multiplier plus four-fifths (4/5) of the adjustment factor
2
1 in tax year 1998, and the base multiplier plus the adjustment factor in
2 tax year 1999 and beyond. In tax year 2001 and each year thereafter, eEach
3 school district shall receive, from the appropriations made for that pur-
4 pose sales tax receipts transferred as provided in section 63-3638, Idaho
5 Code, an amount equal to its pro rata share of sixty million nine hundred
6 twelve thousand three hundred dollars ($60,912,300). Tthe district's pro
7 rata share shall be calculated based on the ratio of the greater of the
8 district's actual or adjusted market value for assessment purposes as such
9 valuation existed on December 31 of the previous calendar year multiplied
10 by the district's actual multiplier to the sum of the greater of all
11 school districts' actual or adjusted market value for assessment purposes
12 as such valuation existed on December 31 of the previous calendar year.
13 (b) The state shall annually deposit from the sales tax receipts trans-
14 ferred as provided in section 63-3638, Idaho Code, an amount equal to one-
15 tenth of one percent (.1%) of all school districts' adjusted market value
16 for assessment purposes, less the amount appropriated pursuant to para-
17 graph (a) of this subsection, to the school safety and health revolving
18 loan fund created in section 33-1017, Idaho Code.
19 (2) (a) Participation in this property tax reduction program is voluntary
20 for a charter district. If a charter district participates, in addition to
21 the provisions of subsection (1) of this section it shall not have a prop-
22 erty tax computation ratio that is above three-tenths of one percent
23 (.3%) or the district's property tax computation ratio in tax year 1994,
24 less one-tenth of one percent (.1%), whichever is greater.
25 (b) If in any year the charter district's property tax computation ratio
26 used to calculate its maintenance and operation budget is increased above
27 the limit specified in this subsection the district shall not be eligible
28 for the distribution pursuant to subsection (1) of this section for that
29 year.
30 (3) Limitations imposed upon a school district's property tax computation
31 ratio under the provisions of this section do not apply to any levy approved
32 by electors of the school district as provided by law.
33 (4) Distributions calculated as provided in this section shall be made to
34 school districts of this state in two (2) equal installments on the due dates
35 as specified in section 63-903(1), Idaho Code, for the property taxes being
36 replaced.
37 (5) For purposes of section 33-1002, Idaho Code, moneys distributed pur-
38 suant to this section shall not be included in determining total state funds.
39 SECTION 2. That Section 33-1002, Idaho Code, be, and the same is hereby
40 amended to read as follows:
41 33-1002. EDUCATIONAL SUPPORT PROGRAM. The educational support program is
42 calculated as follows:
43 1. State Educational Support Funds. Add the state appropriation, includ-
44 ing the moneys available in the public school income fund, together with all
45 miscellaneous revenues to determine the total state funds.
46 2. From the total state funds subtract the following amounts needed for
47 state support of special programs provided by a school district:
48 a. Pupil tuition-equivalency allowances as provided in section 33-1002B,
49 Idaho Code;
50 b. Transportation support program as provided in section 33-1006, Idaho
51 Code;
52 c. Feasibility studies allowance as provided in section 33-1007A, Idaho
53 Code;
3
1 d. The approved costs for border district allowance, provided in section
2 33-1403, Idaho Code, as determined by the state superintendent of public
3 instruction;
4 e. The approved costs for exceptional child approved contract allowance,
5 provided in subsection 2. of section 33-2004, Idaho Code, as determined by
6 the state superintendent of public instruction;
7 f. Certain expectant and delivered mothers allowance as provided in sec-
8 tion 33-2006, Idaho Code;
9 g. Salary-based apportionment calculated as provided in sections 33-1004
10 through 33-1004F, Idaho Code;
11 h. Unemployment insurance benefit payments according to the provisions of
12 section 72-1349A, Idaho Code;
13 i. For programs to provide basic curricula necessary to enable students
14 to enter academic or professional-technical postsecondary education pro-
15 grams, an allocation of $300 per support unit for the 1994-95 school year
16 only;
17 j. For provision of teacher supplies to facilitate classroom instruction,
18 an allocation of $200 per support unit for the 1994-95 school year only;
19 k. For expenditure as provided by the public school technology program,
20 $10,400,000 for the 1994-95 school year;
21 l. For additional school innovation pilot project grants based on recom-
22 mendations of the Idaho school reform committee, $2,000,000 for the
23 1994-95 school year;
24 m. For the support of provisions that provide a safe environment condu-
25 cive to student learning and maintain classroom discipline, an allocation
26 of $300 per support unit; and
27 n. Any additional amounts as required by statute to effect administrative
28 adjustments or as specifically required by the provisions of any bill of
29 appropriation;
30 to secure the state educational support funds.
31 3. Local Districts' Contribution Calculation. Without including any
32 allowance as a credit for prepaid taxes as provided by section 63-1607, Idaho
33 Code, the local districts' contribution shall be four-tenths the amount appro-
34 priated pursuant to section 33-1002D, Idaho Code, plus three-tenths percent
35 (.43%) during fiscal year 1994-95 2001-02 and each year thereafter, of the
36 total state adjusted market value for assessment purposes for the previous
37 year with such value being determined by the provisions of section 63-315,
38 Idaho Code, and four-tenths percent (.4%) during fiscal year 1994-95 and each
39 year thereafter, of the cooperative electrical associations' property values
40 that have been derived from the taxes paid in lieu of ad valorem taxes for the
41 previous year as provided in section 63-3502, Idaho Code.
42 4. Educational Support Program Distribution Funds. Add the local dis-
43 tricts' contribution, subsection 3. of this section, and the state educational
44 support program funds, subsection 1. of this section, together to secure the
45 total educational support program distribution funds.
46 5. Average Daily Attendance. The total state average daily attendance
47 shall be the sum of the average daily attendance of all of the school dis-
48 tricts of the state. The state board of education shall establish rules set-
49 ting forth the procedure to determine average daily attendance and the time
50 for, and method of, submission of such report. Average daily attendance calcu-
51 lation shall be carried out to the nearest hundredth. Computation of average
52 daily attendance shall also be governed by the provisions of section 33-1003A,
53 Idaho Code.
54 6. Support Units. The total state support units shall be determined by
55 using the tables set out hereafter called computation of kindergarten support
4
1 units, computation of elementary support units, computation of secondary sup-
2 port units, computation of exceptional education support units, and computa-
3 tion of alternative school secondary support units. The sum of all of the
4 total support units of all school districts of the state shall be the total
5 state support units.
6 COMPUTATION OF KINDERGARTEN SUPPORT UNITS
7 Average Daily
8 Attendance Attendance Divisor Units Allowed
9 41 or more .... 40....................... 1 or more as computed
10 31 - 40.99 ADA.... -....................... 1
11 26 - 30.99 ADA.... -....................... .85
12 21 - 25.99 ADA.... -....................... .75
13 16 - 20.99 ADA.... -....................... .6
14 8 - 15.99 ADA.... -....................... .5
15 1 - 7.99 ADA.... -....................... count as elementary
16 COMPUTATION OF ELEMENTARY SUPPORT UNITS
17 Average Daily
18 Attendance Attendance Divisor Minimum Units Allowed
19 300 or more ADA........................................ 15
20 ..23...grades 4,5 & 6....
21 ..22...grades 1,2 & 3....1994-95
22 ..21...grades 1,2 & 3....1995-96
23 ..20...grades 1,2 & 3....1996-97
24 and each year thereafter.
25 160 to 299.99 ADA... 20..................... 8.4
26 110 to 159.99 ADA... 19..................... 6.8
27 71.1 to 109.99 ADA... 16..................... 4.7
28 51.7 to 71.0 ADA... 15..................... 4.0
29 33.6 to 51.6 ADA... 13..................... 2.8
30 16.6 to 33.5 ADA... 12..................... 1.4
31 1.0 to 16.5 ADA... n/a.................... 1.0
32 COMPUTATION OF SECONDARY SUPPORT UNITS
33 Average Daily
34 Attendance Attendance Divisor Minimum Units Allowed
35 750 or more .... 18.5..................... 47
36 400 - 749.99 ADA.... 16....................... 28
37 300 - 399.99 ADA.... 14.5..................... 22
38 200 - 299.99 ADA.... 13.5..................... 17
39 100 - 199.99 ADA.... 12....................... 9
40 99.99 or fewer Units allowed as follows:
41 Grades 7-12 ......................... 8
42 Grades 9-12 ......................... 6
43 Grades 7- 9 ......................... 1 per 14 ADA
44 Grades 7- 8 ......................... 1 per 16 ADA
5
1 COMPUTATION OF EXCEPTIONAL EDUCATION SUPPORT UNITS
2 Average Daily
3 Attendance Attendance Divisor Minimum Units Allowed
4 14 or more .... 14.5..................... 1 or more as computed
5 12 - 13.99.... -....................... 1
6 8 - 11.99.... -....................... .75
7 4 - 7.99.... -....................... .5
8 1 - 3.99.... -....................... .25
9 COMPUTATION OF ALTERNATIVE SCHOOL SECONDARY SUPPORT UNITS
10 Pupils in Attendance Attendance Divisor Minimum Units Allowed
11 12 or more.......... 12...................... 1 or more as computed
12 In applying these tables to any given separate attendance unit, no school
13 district shall receive less total money than it would receive if it had a
14 lesser average daily attendance in such separate attendance unit. In applying
15 the kindergarten table to a kindergarten program of less days than a full
16 school year, the support unit allowance shall be in ratio to the number of
17 days of a full school year. The tables for exceptional education and alterna-
18 tive school secondary support units shall be applicable only for programs
19 approved by the state department of education following rules established by
20 the state board of education. Moneys generated from computation of support
21 units for alternative schools shall be utilized for alternative school pro-
22 grams. School district administrative and facility costs may be included as
23 part of the alternative school expenditures.
24 7. State Distribution Factor per Support Unit. Divide educational support
25 program distribution funds, after subtracting the amounts necessary to pay the
26 obligations specified in subsection 2. of this section, by the total state
27 support units to secure the state distribution factor per support unit.
28 8. District Share of State Funds for Educational Support Program. Ascer-
29 tain a district's share of state funds for the educational support program as
30 follows:
31 a. District Contribution Calculation. Without including any allowance as
32 a credit for prepaid taxes, as provided in section 63-1607, Idaho Code,
33 the district contribution calculation shall be the rate determined under
34 subsection 3. of this section.
35 b. District Support Units. The number of support units for each school
36 district in the state shall be determined as follows:
37 (1) Divide the actual average daily attendance, excluding students
38 approved for inclusion in the exceptional child educational program,
39 for the administrative schools and each of the separate schools and
40 attendance units by the appropriate divisor from the tables of sup-
41 port units in this section, then add the quotients to obtain the
42 district's support units allowance for regular students, kindergarten
43 through grade 12 including alternative school secondary students.
44 Calculations in application of this subsection shall be carried out
45 to the nearest tenth.
46 (2) Divide the combined totals of the average daily attendance of
47 all preschool, handicapped, kindergarten, elementary, secondary and
48 juvenile detention center students approved for inclusion in the
49 exceptional child program of the district by the appropriate divisor
50 from the table for computation of exceptional education support units
51 to obtain the number of support units allowed for the district's
52 approved exceptional child program. Calculations for this subsection
53 shall be carried out to the nearest tenth when more than one (1) unit
6
1 is allowed.
2 (3) The total number of support units of the district shall be the
3 sum of the total support units for regular students, subsection
4 8.b.(1) of this section, and the support units allowance for the
5 approved exceptional child program, subsection 8.b.(2) of this sec-
6 tion.
7 c. Total District Allowance Educational Program. Multiply the district's
8 total number of support units, carried out to the nearest tenth, by the
9 state distribution factor per support unit and to this product add the
10 approved amount of programs of the district provided in subsection 2. of
11 this section to secure the district's total allowance for the educational
12 support program.
13 d. District Share. To secure the district's share of state apportionment,
14 subtract the amount of the local district contribution calculation, sub-
15 section 3. of this section, from the amount of the total district allow-
16 ance, subsection 8.c. of this section.
17 e. Adjustment of District Share. The contract salary of every noncertifi-
18 cated teacher shall be subtracted from the district's share as calculated
19 from the provisions of subsection 8.d. of this section.
20 SECTION 3. That Section 63-3638, Idaho Code, be, and the same is hereby
21 amended to read as follows:
22 63-3638. SALES TAX -- DISTRIBUTION. All moneys collected under this chap-
23 ter, except as may otherwise be required in section 63-3203, Idaho Code, shall
24 be distributed by the tax commission as follows:
25 (1) An amount of money shall be distributed to the state refund account
26 sufficient to pay current refund claims. All refunds authorized under this
27 chapter by the commission shall be paid through the state refund account, and
28 those moneys are continuously appropriated.
29 (2) Five million dollars ($5,000,000) per year is continuously appropri-
30 ated and shall be distributed to the permanent building fund, provided by sec-
31 tion 57-1108, Idaho Code.
32 (3) Four million eight hundred thousand dollars ($4,800,000) per year is
33 continuously appropriated and shall be distributed to the water pollution con-
34 trol account established by section 39-3605, Idaho Code.
35 (4) An amount equal to the sum required to be certified by the chairman
36 of the Idaho housing and finance association to the state tax commission pur-
37 suant to section 67-6211, Idaho Code, in each year is continuously appropri-
38 ated and shall be paid to any capital reserve fund, established by the Idaho
39 housing and finance association pursuant to section 67-6211, Idaho Code. Such
40 amounts, if any, as may be appropriated hereunder to the capital reserve fund
41 of the Idaho housing and finance association shall be repaid for distribution
42 under the provisions of this section, subject to the provisions of section
43 67-6215, Idaho Code, by the Idaho housing and finance association, as soon as
44 possible, from any moneys available therefor and in excess of the amounts
45 which the association determines will keep it self-supporting.
46 (5) An amount equal to the sum required by the provisions of section
47 63-709, Idaho Code, is continuously appropriated and shall be paid as provided
48 by section 63-709, Idaho Code.
49 (6) An amount required by the provisions of chapter 53, title 33, Idaho
50 Code. of this section
51 (7) An amount required by the provisions of section 33-1002D, Idaho Code.
52 (8) One dollar ($1.00) on each application for certificate of title or
53 initial application for registration of a motor vehicle, snowmobile, all-
7
1 terrain vehicle or other vehicle processed by the county assessor or the Idaho
2 transportation department excepting those applications in which any sales or
3 use taxes due have been previously collected by a retailer, shall be a fee for
4 the services of the assessor of the county or the Idaho transportation depart-
5 ment in collecting such taxes, and shall be paid into the current expense fund
6 of the county or state highway account established in section 40-702, Idaho
7 Code.
8 (89) Thirteen and three-quarters percent (13.75%) is continuously appro-
9 priated and shall be distributed to the revenue sharing account which is cre-
10 ated in the state treasury, and the moneys in the revenue sharing account will
11 be paid by the tax commission as follows:
12 (a) Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
13 ious cities as follows:
14 (i) Fifty percent (50%) of such amount shall be paid to the various
15 cities, and each city shall be entitled to an amount in the propor-
16 tion that the population of that city bears to the population of all
17 cities within the state; and
18 (ii) Fifty percent (50%) of such amount shall be paid to the various
19 cities, and each city shall be entitled to an amount in the propor-
20 tion that the preceding year's market value for assessment purposes
21 for that city bears to the preceding year's market value for assess-
22 ment purposes for all cities within the state.
23 (b) Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
24 ious counties as follows:
25 (i) One million three hundred twenty thousand dollars ($1,320,000)
26 shall be distributed one forty-fourth (1/44) to each of the various
27 counties; and
28 (ii) The balance of such amount shall be paid to the various coun-
29 ties, and each county shall be entitled to an amount in the propor-
30 tion that the population of that county bears to the population of
31 the state;
32 (c) Thirty-five and nine-tenths percent (35.9%) of the amount appropri-
33 ated in this subsection (89) shall be paid to the several counties for
34 distribution to the cities and counties as follows:
35 (i) Each city and county which received a payment under the provi-
36 sions of section 63-3638(e), Idaho Code, during the fourth quarter of
37 calendar year 1999, shall be entitled to a like amount during suc-
38 ceeding calendar quarters.
39 (ii) If the dollar amount of money available under this subsection
40 (89)(c) in any quarter does not equal the amount paid in the fourth
41 quarter of calendar year 1999, each city's and county's payment shall
42 be reduced proportionately.
43 (iii) If the dollar amount of money available under this subsection
44 (89)(c) in any quarter exceeds the amount paid in the fourth quarter
45 of calendar year 1999, each city and county shall be entitled to a
46 proportionately increased payment, but such increase shall not exceed
47 one hundred five percent (105%) of the total payment made in the
48 fourth quarter of calendar year 1999.
49 (iv) If the dollar amount of money available under this subsection
50 (89)(c) in any quarter exceeds one hundred five percent (105%) of the
51 total payment made in the fourth quarter of calendar year 1999, any
52 amount over and above such one hundred five percent (105%) shall be
53 paid fifty percent (50%) to the various cities in the proportion that
54 the population of the city bears to the population of all cities
55 within the state, and fifty percent (50%) to the various counties in
8
1 the proportion that the population of a county bears to the popula-
2 tion of the state; and
3 (d) Seven and seven-tenths percent (7.7%) of the amount appropriated in
4 this subsection (89) shall be paid to the several counties for distribu-
5 tion to special purpose taxing districts as follows:
6 (i) Each such district which received a payment under the provi-
7 sions of section 63-3638(e), Idaho Code, during the fourth quarter of
8 calendar year 1999, shall be entitled to a like amount during suc-
9 ceeding calendar quarters.
10 (ii) If the dollar amount of money available under this subsection
11 (89)(d) in any quarter exceeds the amount distributed under paragraph
12 (i) of this subsection (89)(d), each special purpose taxing district
13 shall be entitled to a share of the excess based on the proportion
14 each such district's current property tax budget bears to the sum of
15 the current property tax budgets of all such districts in the state.
16 The state tax commission shall calculate district current property
17 tax budgets to include any unrecovered foregone amounts as determined
18 under section 63-802(1)(e), Idaho Code. When a special purpose taxing
19 district is situated in more than one (1) county, the tax commission
20 shall determine the portion attributable to the special purpose tax-
21 ing district from each county in which it is situated.
22 (iii) If special purpose taxing districts are consolidated, the
23 resulting district is entitled to a base amount equal to the sum of
24 the base amounts which were received in the last calendar quarter by
25 each district prior to the consolidation.
26 (iv) If a special purpose taxing district is dissolved or
27 disincorporated, the state tax commission shall continuously distrib-
28 ute to the board of county commissioners an amount equal to the last
29 quarter's distribution prior to dissolution or disincorporation. The
30 board of county commissioners shall determine any redistribution of
31 moneys so received.
32 (v) Taxing districts formed after January 1, 2001, are not entitled
33 to a payment under the provisions of this subsection (89)(d).
34 (vi) For purposes of this subsection (89)(d), a special purpose tax-
35 ing district is any taxing district which is not a city, a county or
36 a school district.
37 (910) Any moneys remaining over and above those necessary to meet and
38 reserve for payments under other subsections of this section shall be distrib-
39 uted to the general account.
40 SECTION 4. That Section 63-316, Idaho Code, be, and the same is hereby
41 amended to read as follows:
42 63-316. ADJUSTMENT OF ASSESSED VALUE -- COMPLETION OF ASSESSMENT PROGRAM
43 BY STATE TAX COMMISSION -- PAYMENT OF COSTS. (1) Whenever the state tax com-
44 mission, after a hearing, determines that any county assessor or the county
45 commissioners in assessing property in the county subject to taxation have
46 failed to abide by, adhere to and conform with the laws of the state of Idaho
47 and the rules of the state tax commission in determining market value for
48 assessment purposes, the state tax commission shall order the county assessor
49 and county commissioners of such county to make the necessary changes or cor-
50 rections in such assessments and if the county assessor and the county commis-
51 sioners refuse or neglect to comply with such order, the state tax commission
52 is authorized to and shall forthwith adjust or change the property roll in
53 such county.
9
1 (2) In lieu of the hearings and actions permitted in subsection (1) of
2 this section, the state tax commission shall monitor each county's implementa-
3 tion of the continuing appraisal required in section 63-314, Idaho Code, and
4 may require each county to file such reports of its progress at implementation
5 of such continuing appraisals as the commission may find necessary. In the
6 event that the commission finds that any county is failing to meet the
7 requirements of section 63-314, Idaho Code, the commission may order that
8 county's indexing or appraisal or reappraisal programs be conducted under the
9 exclusive and complete control of the state tax commission and the results of
10 such programs shall be binding upon the county officers of the county for
11 which ordered. Payments for the actual cost of such programs shall be made
12 from the sales tax distribution created in section 63-3638, Idaho Code, and
13 the amount of such payments shall be withheld from the payments otherwise made
14 under the provisions of section 63-3638 (89)(c) and (89)(d), Idaho Code, to
15 the county for which indexing, appraisal or reappraisal has been ordered, and
16 this subsection shall constitute the necessary appropriation to accomplish
17 such payments, any other provision of law notwithstanding.
18 SECTION 5. An emergency existing therefor, which emergency is hereby
19 declared to exist, this act shall be in full force and effect on and after its
20 passage and approval, and retroactively to January 1, 2001.
STATEMENT OF PURPOSE
RS 10767
The purpose of this legislation is to provide with a constant cash
flow into the School Safety and Health Revolving Loan Fund. The amount
appropriated in FY2001, $60,912,300, will be the amount appropriated
each year. The difference between the property tax replacement ID Code
33 1002D and $60,912,300 shall be placed in the School Safety and
Health Revolving Loan Fund.
FISCAL IMPACT
None
Contact
Name: Rep. Jim Clark
Phone: 332 1000
STATEMENT OF PURPOSE/FISCAL NOTE H 283