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HCR009..............................................by REVENUE AND TAXATION
PROPERTY TAX - STUDY - Stating findings of the Legislature and authorizing
the Legislative Council to appoint a committee to undertake and complete a
study of property tax laws affecting the assessment, apportionment and
taxation of the property of all businesses or other taxpayers engaged in
the electronic transmission of information.
01/30 House intro - 1st rdg - to printing
01/31 Rpt prt - to W/M
02/01 Rpt out - to Rev/Tax
02/08 Rpt out - rec d/p - to 2nd rdg
02/09 2nd rdg - to 3rd rdg
02/14 3rd rdg - ADOPTED - 66-0-4
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Chase, Clark, Collins, Cuddy,
Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20),
Gagner, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet,
Jones, Kellogg, Kendell, Kunz, Lake, Langford, Mader, Marley,
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, Wood, Young
NAYS -- None
Absent and excused -- Crow, Gould, Loertscher, Mr. Speaker
Floor Sponsor -- Field(13)
Title apvd - to Senate
02/15 Senate intro - 1st rdg - to St Aff
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE CONCURRENT RESOLUTION NO. 9
BY REVENUE AND TAXATION COMMITTEE
1 A CONCURRENT RESOLUTION
2 STATING FINDINGS OF THE LEGISLATURE AND AUTHORIZING THE LEGISLATIVE COUNCIL TO
3 APPOINT A COMMITTEE TO UNDERTAKE AND COMPLETE A STUDY OF PROPERTY TAX LAWS
4 AFFECTING THE ASSESSMENT, APPORTIONMENT AND TAXATION OF THE PROPERTY OF
5 ALL BUSINESSES OR OTHER TAXPAYERS ENGAGED IN THE ELECTRONIC TRANSMISSION
6 OF INFORMATION.
7 Be It Resolved by the Legislature of the State of Idaho:
8 WHEREAS, the technology by which various digital and electronic informa-
9 tion and communications is rapidly changing with the expectation that the
10 means by which different services such as telephone, Internet access and cable
11 television will soon converge and be delivered by the same means; and
12 WHEREAS, the property tax laws of this state require the property of tele-
13 phone, cable television, mobile communications and other communications and
14 information transmission businesses be assessed by the use of different
15 appraisal methods and apportionment techniques that cannot be applied if these
16 different technologies converge; and
17 WHEREAS, there is a need for the Idaho legislature to determine the proper
18 policies and assessment techniques to apply to the converged technologies to
19 avoid confusion and litigation adversely affecting taxpayers and assessment
20 officials, including county assessors and the State Tax Commission.
21 NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
22 of the Fifty-sixth Idaho Legislature, the House of Representatives and the
23 Senate concurring therein, that the Legislative Council is authorized to
24 appoint a committee to undertake and complete a study of property tax laws
25 affecting the assessment, apportionment and taxation of the property of all
26 businesses or other taxpayers engaged in the electronic transmission of infor-
27 mation including, but not limited to, local and long distance telephone and
28 mobile telephone services, television and Internet. The Legislative Council
29 shall determine the number of legislators and membership from each house
30 appointed to the committee and shall authorize the committee to receive input,
31 advice and assistance from interested and affected parties who are not members
32 of the legislature.
33 BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
34 appointed by the cochairs of the committee who are appointed by the Legisla-
35 tive Council. Nonlegislative members of the advisory committee shall not be
36 reimbursed from legislative funds for per diem, mileage or other expenses and
37 shall not have voting privileges regarding the committee's recommendations or
38 proposed legislation.
39 BE IT FURTHER RESOLVED that the committee shall report its findings, rec-
40 ommendations and proposed legislation, if any, to the Second Regular Session
41 of the Fifty-sixth Idaho Legislature.
STATEMENT OF PURPOSE
R.S. 10543
This bill authorizes the Legislative Council to appoint a committee
to study property taxation of cable television and telephone
property and other property used to send information
electronically. Current law requires that county assessors
appraise cable TV property while the State Tax Commission appraises
telephone companies. As these technologies converge, offering
cable and telephone services together with other products (such as
Internet access) on the same physical network of wires or cables,
a conflict of laws will result which must be resolved. This
resolution provides for a legislative study committee to address
issues about whether telecommunications (including mobile
telephones) and cable television when part of a joint system are
centrally or locally assessed.
FISCAL NOTE
The usual costs of a study committee are estimated at
$6,000.
Contact
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE HCR 9