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S1049......................................by LOCAL GOVERNMENT AND TAXATION
PROPERTY TAX - APPEALS - Amends existing law relating to property tax to
provide for award of attorney's fees and costs to taxpayers in appeals from
the county Board of Equalization where the district court determines that
the Board of Equalization assessed value is at least fifteen percent more
than the value of the property as determined by the court.
01/30 Senate intro - 1st rdg - to printing
01/31 Rpt prt - to Loc Gov
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE SENATE
SENATE BILL NO. 1049
BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO EQUALIZATION OF ASSESSMENTS; AMENDING SECTION 63-511, IDAHO CODE,
3 TO PROVIDE FOR AWARDS OF ATTORNEY'S FEES AND COSTS TO TAXPAYERS IN APPEALS
4 FROM THE COUNTY BOARD OF EQUALIZATION WHERE THE DISTRICT COURT DETERMINES
5 THAT THE BOARD OF EQUALIZATION ASSESSED VALUE IS AT LEAST FIFTEEN PERCENT
6 MORE THAN THE VALUE OF THE PROPERTY AS DETERMINED BY THE COURT.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-511, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-511. APPEALS FROM COUNTY BOARD OF EQUALIZATION. (1) Any time within
11 thirty (30) days after mailing of notice of a decision of the board of equal-
12 ization, or pronouncement of a decision announced at a hearing, an appeal of
13 any act, order or proceeding of the board of equalization, or the failure of
14 the board of equalization to act may be taken to the board of tax appeals.
15 Such appeal may only be filed by the property owner, the assessor, the state
16 tax commission or by a person aggrieved when he deems such action illegal or
17 prejudicial to the public interest. Nothing in this section shall be construed
18 so as to suspend the payment of property taxes pending said appeal.
19 (2) Notice of such appeal stating the grounds therefor shall be filed
20 with the county auditor, who shall forthwith transmit to the board of tax
21 appeals a copy of said notice, together with a certified copy of the minutes
22 of the proceedings of the board of equalization resulting in such act, order
23 or proceeding, or a certificate to be furnished by the clerk of the board that
24 said board of equalization has failed to act in the time required by law on
25 any complaint, protest, objection, application or petition in regard to
26 assessment of the complainant's property, or a petition of the state tax com-
27 mission. The county auditor shall also forthwith transmit all evidence taken
28 in connection with the matter appealed. The county auditor shall submit all
29 such appeals to the board of tax appeals within thirty (30) days of being
30 notified of the appeal or by no later than October 1, whichever is later. The
31 board of tax appeals may receive further evidence and will hear the appeal as
32 provided in chapter 38, title 63, Idaho Code.
33 (3) Any appeal that may be taken to the board of tax appeals may, during
34 the same time period, be taken to the district court for the county in which
35 the property is located. In any appeal taken by the taxpayer to the district
36 court, the court shall award the taxpayer reasonable attorney's fees,
37 appraisal fees, and costs if the court determines that the value assessed by
38 the board of equalization is at least fifteen percent (15%) more than the
39 value of the property as determined by the court.
STATEMENT OF PURPOSE
RS 10495
The purpose of this legislation is to amend Section 63-511, Idaho
Code, to provide for awards of attorney s fees and costs to
taxpayers in appeals from the County Board of Equalizations where
the District Court determines that the Board of Equalization s
assessed value is at least fifteen percent more than the value of
the property as determined by the court.
FISCAL IMPACT
There may be some initial fiscal impact in those counties which
might have an established pattern of assessing property for tax
purposes at more than market value. The long term effect will be
to erase any possible fiscal impact because counties will more
accurately assess properties.
STATEMENT OF PURPOSE/FISCAL NOTE S 1049
Contact
Name: Heather A. Cunningham
Phone: 208 342 3658
Name: Senator Gary J. Schroeder
Phone: 208 332 1321