View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
H0353...............................................by REVENUE AND TAXATION
AUDITORIUM/COMMUNITY CENTER DISTRICTS - Amends, adds to and repeals
existing law to define terms; to clarify petition contents for organization
of an auditorium district; to provide requirements if the petition for
formation of a district proposes a property tax; to revise when elections
may be held and to require adequate polling places; to provide that for an
auditorium district established after July 1, 2001, the property tax shall
not exceed the maximum rate authorized in the petition; to provide that for
an auditorium district established after July 1, 2001, the sales tax rate
shall not exceed the maximum rate authorized in the petition; to provide
that no auditorium district established after July 1, 2001, shall levy or
impose a type of tax not authorized in the petition; to provide application
of the campaign finance reporting law to auditorium and community center
districts; and to provide contribution limits to a candidate for director
of an auditorium district.
03/07 House intro - 1st rdg - to printing
03/08 Rpt prt - to 2nd rdg
03/09 2nd rdg - to 3rd rdg
03/12 3rd rdg - PASSED - 67-0-3
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Chase, Clark, Collins, Crow,
Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13),
Field(20), Gagner, Gould, Hadley, Hammond, Harwood, Henbest, Higgins,
Hornbeck, Jaquet, Jones, Kellogg, Kendell, Lake, Langford,
Loertscher, Mader, McKague, Meyer, Montgomery, Mortensen, Moss,
Moyle, Pearce, Pischner, Pomeroy, Raybould, Ridinger, Roberts,
Robison, Sali, Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson,
Stone, Swan, Tilman, Trail, Wheeler, Young, Mr. Speaker
NAYS -- None
Absent and excused -- Kunz, Marley, Wood
Floor Sponsor -- Crow
Title apvd - to Senate
03/13 Senate intro - 1st rdg - to Loc Gov
03/19 Rpt out - rec d/p - to 2nd rdg
03/20 2nd rdg - to 3rd rdg
03/21 3rd rdg - PASSED - 33-1-1
AYES -- Andreason, Boatright, Branch, Brandt, Bunderson, Burtenshaw,
Cameron, Darrington, Davis, Deide, Dunklin, Frasure, Geddes, Goedde,
Ingram, Ipsen, Keough, King-Barrutia, Lee, Lodge, Noh, Richardson,
Risch, Sandy, Schroeder, Sims, Sorensen, Stegner, Stennett, Thorne,
Wheeler, Whitworth, Williams,
NAYS -- Danielson
Absent and excused -- Hawkins
Floor Sponsor -- Thorne
Title apvd - to House
03/22 To enrol - rpt enrol - Sp signed
03/23 Pres signed
03/26 To Governor
03/28 Governor signed
Session Law Chapter 258
Effective: 07/01/01
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 353
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO AUDITORIUM OR COMMUNITY CENTER DISTRICTS; AMENDING SECTION
3 67-4902, IDAHO CODE, TO REVISE THE DEFINITION OF AN AUDITORIUM OR COMMU-
4 NITY CENTER DISTRICT; AMENDING SECTION 67-4904, IDAHO CODE, TO CLARIFY
5 PETITION CONTENTS AND TO MAKE A TECHNICAL CORRECTION; AMENDING SECTION
6 67-4907, IDAHO CODE, TO PROVIDE REQUIREMENTS IF THE PETITION FOR FORMATION
7 OF A DISTRICT PROPOSED A PROPERTY TAX AND TO MAKE A TECHNICAL CORRECTION;
8 AMENDING SECTION 67-4911, IDAHO CODE, TO REVISE WHEN ELECTIONS MAY BE HELD
9 AND TO REQUIRE ADEQUATE POLLING PLACES; AMENDING SECTION 67-4913, IDAHO
10 CODE, TO PROVIDE THAT FOR AN AUDITORIUM DISTRICT ESTABLISHED AFTER JULY 1,
11 2001, THE PROPERTY TAX SHALL NOT EXCEED THE MAXIMUM TAX RATE AUTHORIZED IN
12 THE PETITION AND TO MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 67-4917B,
13 IDAHO CODE, TO PROVIDE THAT FOR AN AUDITORIUM DISTRICT ESTABLISHED AFTER
14 JULY 1, 2001, THE SALES TAX SHALL NOT EXCEED THE MAXIMUM TAX RATE AUTHO-
15 RIZED IN THE PETITION AND TO MAKE A TECHNICAL CORRECTION; AMENDING SECTION
16 67-4918, IDAHO CODE, TO PROVIDE THAT NO AUDITORIUM DISTRICT ESTABLISHED
17 AFTER JULY 1, 2001, SHALL LEVY OR IMPOSE A TYPE OF TAX NOT AUTHORIZED IN
18 THE PETITION AND TO MAKE A TECHNICAL CORRECTION; AND AMENDING CHAPTER 49,
19 TITLE 67, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 67-4931, IDAHO
20 CODE, TO PROVIDE APPLICATION OF THE CAMPAIGN FINANCE REPORTING LAW TO
21 AUDITORIUM AND COMMUNITY CENTER DISTRICTS AND TO PROVIDE CONTRIBUTION LIM-
22 ITS TO A CANDIDATE FOR DIRECTOR OF AN AUDITORIUM DISTRICT AT AN AUDITORIUM
23 DISTRICT ELECTION.
24 Be It Enacted by the Legislature of the State of Idaho:
25 SECTION 1. That Section 67-4902, Idaho Code, be, and the same is hereby
26 amended to read as follows:
27 67-4902. DEFINITIONS. An auditorium or community center district is one
28 to build, operate, maintain, market and manage for public, commercial and/or
29 industrial purposes by any available means public auditoriums, exhibition
30 halls, convention centers, sports arenas and facilities of a similar nature,
31 and for that purpose any such district shall have the power to construct,
32 maintain, manage, market and operate such facilities.
33 A district may be entirely within or entirely without, or partly within
34 and partly without organized after July 1, 2001, shall consist of a single
35 contiguous area comprising all or part of one (1) or more municipalities or
36 counties, and the district may consist of noncontiguous tracts or parcels of
37 property.
38 The word "board" as used in this chapter shall mean the board of directors
39 of a district.
40 A "qualified elector" of a district, within the meaning of and entitled to
41 vote under this chapter, is a person who resides in the district and is other-
42 wise qualified under section 34-104, Idaho Code.
43 Wherever the term "publication" is used in this chapter it means publica-
2
1 tion twice, the first time not less than twelve (12) days prior to an elec-
2 tion, and the second time not less than five (5) days prior to an election, as
3 provided in section 34-1406, Idaho Code.
4 SECTION 2. That Section 67-4904, Idaho Code, be, and the same is hereby
5 amended to read as follows:
6 67-4904. PETITION -- CONTENTS -- AMENDMENTS. The organization of a dis-
7 trict shall be initiated by a petition filed in the office of the clerk of the
8 court vested with jurisdiction, in a county in which the major part of the
9 real property in the proposed district is situated. The petition shall be
10 signed by not less than ten percent (10%) of the qualified electors who reside
11 within the boundaries of the proposed district, and not less than ten (10) of
12 whom shall reside in each election precinct which is wholly or partially
13 within the boundaries of any such proposed district.
14 The petition shall set forth:
15 (1) The name of the proposed district consisting of a chosen name preced-
16 ing the words, "auditorium or community center district."
17 (2) A general description of the facilities to be constructed or and any
18 marketing programs or both for such facilities within and for the district.
19 (3) The estimated cost of the proposed facilities or and any marketing
20 programs or both for such facilities and the estimated annual budget for the
21 proposed district.
22 (4) The maximum tax rate that the board will be authorized to levy or
23 impose.
24 (5) A general description of the boundaries of the district or the terri-
25 tory to be included therein, with such certainty as to enable a property owner
26 to determine whether or not his property is within the district.
27 (56) A prayer for the organization of the district.
28 No petition with the requisite signatures shall be declared null and void
29 on account of alleged defects clerical errors or nonmaterial errors in the
30 description of the territory, but the court may at any time permit the peti-
31 tion to be amended to conform to the facts by correcting any clerical or
32 nonmaterial errors in the description of the territory, or in any other par-
33 ticular. Similar petitions or duplicate copies of the same petition for the
34 organization of the same district may be filed and shall together be regarded
35 as one (1) petition. All such petitions filed prior to the hearing on the
36 first petition filed, shall be considered by the court the same as though
37 filed with the first petition placed on file.
38 SECTION 3. That Section 67-4907, Idaho Code, be, and the same is hereby
39 amended to read as follows:
40 67-4907. HEARINGS ON PETITIONS -- ELECTION FOR ORGANIZATION AND OFFICERS.
41 On the day fixed for such hearing or at an adjournment thereof the court
42 shall, if the petition proposes a property tax, ascertain from the tax rolls
43 of the county or counties in which the district is located or into which it
44 extends, the total number of taxpayers within the proposed district, who pay a
45 general tax on real property owned by him or her within the district.
46 If the court finds that no petition has been signed and presented in con-
47 formity with this chapter, or that the material facts are not as set forth in
48 the petition filed, it shall dismiss said proceedings and adjudge the costs
49 against the signers of the petition in such proportion as it shall deem just
50 and equitable. No appeal or writ of error shall lie from an order dismissing
51 said proceedings; but nothing herein shall be construed to prevent the filing
3
1 of a subsequent petition or petitions for similar improvements or for a simi-
2 lar district, and the right so to renew such proceedings is hereby expressly
3 granted and authorized.
4 Any time after the filing of the petition for the organization of a dis-
5 trict and before the day fixed for the hearing thereon, the owner or owners of
6 any real property within the proposed district may file a petition with the
7 district court stating reasons why said property should not be included
8 therein, why his land or any part thereof will not be benefited directly or
9 indirectly by the proposed district, or should not be embraced in said dis-
10 trict and made liable to taxation therefor, and praying that said property be
11 excluded therefrom. Such petition shall be duly verified and shall describe
12 the property sought to be excluded. The court shall conduct a hearing on said
13 petition and shall hear all objections to the inclusion in the district of any
14 lands described in said petition. In case any owner of real estate included in
15 said proposed district shall satisfy the court that his real estate, or any
16 part thereof, has been wrongfully included therein or will not be benefited
17 thereby then the court shall exclude such real estate as will not be bene-
18 fited.
19 Upon said hearing, if it shall appear that a petition for the organization
20 of a district has been signed and presented as hereinabove provided, in con-
21 formity with this chapter, and that the allegations of the petition are true,
22 the court shall, by order duly entered of record, direct that the question of
23 the organization of the district shall be submitted to the qualified electors
24 of the district at an election to be held, subject to the provisions of sec-
25 tion 34-106, Idaho Code, for that purpose, and such order shall appoint three
26 (3) qualified electors of the district as judges of said election. The clerk
27 of the court having jurisdiction shall give published notice of the time and
28 place of an election to be held in the district.
29 Such election shall be held and conducted in the same manner as general
30 elections in this state.
31 At any time after the filing of the petition herein referred to and before
32 the day fixed for hearing, nominees for the board of directors of the district
33 may be nominated by the filing of a petition designating the name or names of
34 the nominee or nominees, signed by at least five (5) qualified electors of the
35 district. If upon the hearing as herein provided the court shall order an
36 election for the creation of the district, the court shall also ascertain the
37 names of persons nominated by the board of directors, and shall order that the
38 names of persons whom the court finds to have been properly nominated shall be
39 listed upon a ballot submitted to the electors at such election. In the event
40 the court makes its order providing for such election, it shall prescribe the
41 form of the question and ballot relating to the election of the directors,
42 provided that all matters may be contained upon one (1) ballot to be submitted
43 to the voters.
44 At such election the voters shall vote for or against the organization of
45 the district, and for five (5) qualified electors, who shall constitute the
46 board of directors of the district, if organized, one (1) director to act
47 until the first biennial election, two (2) until the second, and two (2) until
48 the third biennial election.
49 The judges of election shall certify the returns of the election to the
50 district court having jurisdiction. If a majority of the votes cast at said
51 election are in favor of the organization, the district court shall declare
52 the district organized and give it a corporate name by which, in all proceed-
53 ings, it shall thereafter be known, and designated the first board of direc-
54 tors elected, and thereupon the district shall be a governmental subdivision
55 of the state of Idaho and a body corporate with all the powers of a public or
4
1 quasi-municipal corporation except that districts formed prior to January 1,
2 1987, or districts with twenty-five thousand (25,000) or more population shall
3 have no power to levy and collect ad valorem property taxes.
4 If an order be entered establishing the district, such order shall be
5 deemed final and no appeal or writ of error shall lie therefrom, and the entry
6 of such order shall finally and conclusively establish the regular organiza-
7 tion of the said district against all persons except the state of Idaho, in an
8 action in the nature of a writ of quo warranto, commenced by the attorney gen-
9 eral within thirty (30) days after said decree declaring such district orga-
10 nized as herein provided, and not otherwise. The organization of said district
11 shall not be directly or collaterally questioned in any suit, action or pro-
12 ceeding except as herein expressly authorized.
13 SECTION 4. That Section 67-4911, Idaho Code, be, and the same is hereby
14 amended to read as follows:
15 67-4911. ELECTIONS -- TERMS OF OFFICE. On the first Tuesday of February
16 an election date as provided for in section 34-106(1), Idaho Code, in the sec-
17 ond calendar year after the organization of any district, and on the first
18 Tuesday of February every second year thereafter an election shall be held,
19 which shall be known as the biennial election of the district.
20 At the first biennial election in any district hereafter organized, and
21 each sixth year thereafter, there shall be elected by the qualified electors
22 of the district, one (1) member of the board to serve for a term of six (6)
23 years; at the second biennial election and each sixth year thereafter, there
24 shall be elected two (2) members of the board to serve for terms of six (6)
25 years, and at the third biennial election, and each sixth year thereafter,
26 there shall be elected two (2) members of the board to serve for terms of six
27 (6) years. Provided, a member of the board once in office shall serve until
28 his successor is elected, qualified and takes office.
29 Not later than 5:00 p.m. on the sixth Friday before any such election,
30 nominations may be filed with the secretary of the board and if a nominee does
31 not withdraw his name before the first publication of the notice of election,
32 his name shall be placed on the ballot. The board shall provide for holding
33 such election and shall appoint judges to conduct it. The secretary of the
34 district shall give notice of election by publication, and shall arrange such
35 other details in connection therewith as the board may direct. Adequate poll-
36 ing places shall be provided throughout the district boundaries for all elec-
37 tions. The returns of the election shall be certified to and shall be can-
38 vassed and declared by the board. The candidate or candidates, according to
39 the number of directors to be elected, receiving the most votes, shall be
40 elected. Any new member of the board shall qualify in the same manner as mem-
41 bers of the first board qualify.
42 In any election for director, if after the deadline for filing a declara-
43 tion of intent as a write-in candidate, it appears that the number of quali-
44 fied candidates who have been nominated is equal to the number of directors to
45 be elected, it shall not be necessary for the candidates to stand for elec-
46 tion, and the board shall declare such candidates elected as directors, and
47 the secretary of the board shall immediately make and deliver to such persons
48 certificates of election signed by him and bearing the seal of the district.
49 SECTION 5. That Section 67-4913, Idaho Code, be, and the same is hereby
50 amended to read as follows:
51 67-4913. TAXES. In addition to the other means providing revenue for such
5
1 districts as herein provided, in those districts formed after January 1, 1987,
2 or in those districts with twenty-five thousand (25,000) or fewer population,
3 the board shall have power and authority to levy and collect ad valorem prop-
4 erty taxes on and against all taxable property within the district, provided
5 said ad valorem property taxes shall not exceed a levy of four-hundredths per-
6 cent (.04%) of market value for assessment purposes for all levies provided in
7 sections 67-4913, 67-4914, 67-4915, 67-4916 and 67-4917, Idaho Code; provided
8 that for any auditorium district established after July 1, 2001, such property
9 tax shall not exceed the maximum tax rate authorized in the petition. Dis-
10 tricts with a population of more than twenty-five thousand (25,000) persons
11 shall not have the power and authority to levy and collect ad valorem property
12 taxes on and against all taxable property within the district.
13 SECTION 6. That Section 67-4917B, Idaho Code, be, and the same is hereby
14 amended to read as follows:
15 67-4917B. HOTEL/MOTEL ROOM SALES TAX. The board shall have power and
16 authority to levy a sales tax of not to exceed five per cent percent (5%) of
17 the receipts derived by hotels and motels within the district from the fur-
18 nishing of hotel and motel rooms, except no tax shall be imposed where resi-
19 dence therein is maintained continuously under the terms of a lease or similar
20 agreement for a period in excess of thirty (30) days, and except that no tax
21 shall be charged on the sale of rooms by the Idaho Ronald McDonald House; pro-
22 vided that for any auditorium district established after July 1, 2001, such
23 sales tax shall not exceed the maximum tax rate authorized in the petition.
24 The levy and collection of said sales tax shall not be subject to the limita-
25 tions or other provisions of sections 67-4913, 67-4914, 67-4915 and 67-4916,
26 Idaho Code. The revenues received by the district from such sales tax shall be
27 deposited in the depository of the district. Promptly following the adoption
28 by the board of the resolution to levy such tax, the secretary of the board
29 shall certify to the state tax commission that such levy has been adopted and
30 shall state the effective date thereof and shall transmit to the commission a
31 certified copy of such resolution. The effective date of any such levy shall
32 not be earlier than the first day of the month not less than sixty (60) days
33 following certification of such levy to the commission.
34 SECTION 7. That Section 67-4918, Idaho Code, be, and the same is hereby
35 amended to read as follows:
36 67-4918. INCLUSION OF PROPERTY PETITIONED -- HEARING -- ORDER. The bound-
37 aries of any district organized under the provisions of this act may be
38 changed in the manner herein prescribed, but the change of boundaries of the
39 district shall not impair or affect its organization or its rights in or to
40 property, or any of its rights or privileges whatsoever, except that no dis-
41 trict organized prior to January 1, 1987, shall ever have the power to levy
42 and collect ad valorem property taxes, even though the boundaries of the dis-
43 trict may be adjusted to reduce the population of the district to less than
44 one hundred thousand (100,000); nor shall it affect or impair or discharge any
45 contract, obligation, lien or charge for or upon which it might be liable or
46 chargeable had any such change of boundaries not been made; and provided fur-
47 ther, no auditorium district established after July 1, 2001, shall levy or
48 impose a type of tax not authorized in the petition.
49 SECTION 8. That Chapter 49, Title 67, Idaho Code, be, and the same is
50 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
6
1 ignated as Section 67-4931, Idaho Code, and to read as follows:
2 67-4931. APPLICATION OF CAMPAIGN REPORT LAW TO AUDITORIUM DISTRICT ELEC-
3 TIONS. The provisions of sections 67-6601 through 67-6616, Idaho Code, and
4 sections 67-6623 through 67-6628, Idaho Code, insofar as they relate to the
5 reporting of campaign contributions and expenditures are hereby made applica-
6 ble to all auditorium district elections, except that the clerk of the board
7 of the auditorium district shall stand in place of the secretary of state. The
8 term "measure" as applied to auditorium districts shall include elections for
9 the creation or dissolution of an auditorium district. Aggregate contributions
10 made by a corporation, political committee, other recognized legal entity or
11 an individual, other than a candidate, to a candidate for director of an audi-
12 torium district in an auditorium district election shall be limited to one
13 thousand dollars ($1,000). For purposes of complying with reporting deadlines,
14 an election to form an auditorium district or to elect directors of an audito-
15 rium district shall be deemed to be a general election.
STATEMENT OF PURPOSE
RS 11239
The Auditorium District Act was originally passed in 1959.
Over the past forty (40) years, the act has been amended
approximately ten times. Due to the unrelated and numerous
amendments, ambiguities exist that need to be remedied. This
legislation clarifies the law as follows:
• Prohibits gerrymandering by requiring that a district
consist of a single, contiguous area comprising all or
part of one (1) or more municipalities or counties.
• Clarifies that the tax rate cannot exceed the maximum
amount state in the petition to establish the district.
• Allows the Court to permit petitions to be amended to
correct clerical errors.
• Allows that elections to form districts and elect
district boards of directors be held on one of the four
consolidated election dates rather than just in
February.
• Requires the polling places for such elections be
located throughout the district.
• Applies Idaho’s campaign finance disclosure law ("The
Sunshine Act") to auditorium district elections.
FISCAL NOTE
No fiscal impact.
CONTACT: Rep. Dolores Crow
332-1125
Sen. Jerry Thorne
332-1323
STATEMENT OF PURPOSE/FISCAL NOTE H 353