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S1200aa..............................................by JUDICIARY AND RULES
RECREATION DISTRICTS - Amends existing law to provide that petitions for
formation of recreation districts shall state the maximum tax rate that
would be imposed upon taxable property within the recreation district or
planned unit development recreation district; to provide a tax levy for
districts created prior to July 1, 2001; to provide a tax levy for
districts created on or after July 1, 2001; to provide maximum rates; and
to provide a procedure if a district desires to impose a tax in excess of
that contained in the petition.
03/05 Senate intro - 1st rdg - to printing
03/06 Rpt prt - to Loc Gov
03/13 Rpt out - to 14th Ord
03/15 Rpt out amen - to engros
03/16 Rpt engros - 1st rdg - to 2nd rdg as amen
03/19 2nd rdg - to 3rd rdg as amen
03/20 3rd rdg as amen -PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch, Brandt, Bunderson, Burtenshaw,
Cameron, Danielson, Darrington, Davis, Deide, Dunklin, Frasure,
Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee,
Lodge, Noh, Richardson, Risch, Sandy, Schroeder, Sims, Sorensen,
Stegner, Stennett, Thorne, Wheeler, Whitworth, Williams,
NAYS -- None
Absent and excused -- None
Floor Sponsors -- Goedde & Bunderson
Title apvd - to House
03/21 House intro - 1st rdg - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE SENATE
SENATE BILL NO. 1200
BY JUDICIARY AND RULES COMMITTEE
1 AN ACT
2 RELATING TO RECREATION DISTRICTS; AMENDING SECTION 31-4304, IDAHO CODE, TO
3 PROVIDE THAT PETITIONS FOR FORMATION OF RECREATION DISTRICTS SHALL STATE
4 THE MAXIMUM TAX RATE THAT WOULD BE IMPOSED UPON TAXABLE PROPERTY WITHIN
5 THE DISTRICT OR PLANNED UNIT DEVELOPMENT RECREATION DISTRICT AND TO MAKE
6 TECHNICAL CORRECTIONS; AND AMENDING SECTION 31-4318, IDAHO CODE, TO PRO-
7 VIDE FOR A TAX LEVY FOR DISTRICTS CREATED PRIOR TO JULY 1, 2001, TO PRO-
8 VIDE A LEVY FOR DISTRICTS CREATED ON OR AFTER JULY 1, 2001, TO PROVIDE
9 MAXIMUM RATES AND TO PROVIDE A PROCEDURE IF A DISTRICT DESIRES TO IMPOSE A
10 TAX IN EXCESS OF OR LESS THAN THAT CONTAINED IN THE PETITION.
11 Be It Enacted by the Legislature of the State of Idaho:
12 SECTION 1. That Section 31-4304, Idaho Code, be, and the same is hereby
13 amended to read as follows:
14 31-4304. CREATION OF RECREATION DISTRICTS. A recreation district may be
15 created as follows:
16 (a) Any person or persons may file a petition for the formation of a rec-
17 reation district with the clerk. Such petition which may be in one (1) or more
18 papers shall clearly designate the boundaries of the proposed district, shall
19 state the name of the proposed district, shall state the maximum tax rate
20 that would be imposed upon taxable property within the district or planned
21 unit development recreation districts, and shall be signed by not less than
22 twenty per cent percent (20%) of the qualified electors resident within the
23 boundaries of the proposed district. The boundaries of the proposed district
24 shall include contiguous territory having market value for assessment purposes
25 of not less than five million dollars ($5,000,000) at the last preceding
26 county assessment and shall not include any area included within an already
27 existing recreation district. The petition shall be accompanied by a map show-
28 ing the boundaries of the proposed district.
29 (b) The clerk shall, within ten (10) days after the filing of such peti-
30 tion and map, estimate the cost of advertising and holding the election pro-
31 vided in this section and notify in writing the person or any one of the per-
32 sons filing such petition as to the amount of such estimate. Such person or
33 persons shall within twenty (20) days after receipt of such written notice
34 deposit such estimated amount with the clerk in cash, or such petition shall
35 be deemed withdrawn. If the deposit is made and the district is formed, the
36 person or persons so depositing such sum shall be reimbursed from the first
37 moneys collected by the district from the taxes authorized to be levied by
38 this chapter.
39 (c) Within thirty (30) days after the filing of such petition together
40 with such map and the making of such cash deposit, the county commissioners
41 shall determine whether or not the same substantially comply with the require-
42 ments of this section. If the county commissioners find that there has not
43 been substantial compliance with such requirements, they shall enter an order
2
1 to the effect specifying the particular deficiencies, dismissing such petition
2 and refunding such cash deposit. If the county commissioners find that there
3 has been substantial compliance with such requirements, the county commission-
4 ers shall forthwith enter an order to that effect and calling an election,
5 subject to the provisions of section 34-106, Idaho Code, upon the formation of
6 such proposed district as provided in this section.
7 (d) If the county commissioners order an election as provided in this
8 section, such election shall be conducted in accordance with the general elec-
9 tion laws of the state, including the provisions of chapter 14, title 34,
10 Idaho Code. The county commissioners shall establish election precincts,
11 design and print elector's oaths, ballots and other necessary supplies,
12 appoint election personnel and by rule and regulation provide for the conduct
13 and tally of such election. Each qualified elector who is a resident of the
14 proposed district shall be entitled to vote in such election. The clerk shall
15 give notice of such election which notice shall clearly designate the bound-
16 aries of such proposed district, shall state the name of the proposed district
17 as designated in the petition, shall state the date of such election and the
18 hours on such date which the polls will be open for receipt of ballots, shall
19 set forth the qualifications of electors, and shall state that a map showing
20 the boundaries of such district is on file in the office of the clerk. Such
21 notice shall be published for the first time, not less than twelve (12) days
22 prior to the election, and the second publication shall be made not less than
23 five (5) days prior to such election in a newspaper published within the
24 county.
25 (e) Immediately after such election, the judges at such election shall
26 forward the ballots and results of such election to the clerk. The county com-
27 missioners shall canvass the vote within ten (10) days after such election. If
28 one-half (1/2) or more of the votes cast at such election are against the for-
29 mation of such district, the county commissioners shall enter an order so
30 finding and declaring that such district shall not be formed. If more than
31 one-half (1/2) of the votes cast at such election are in favor of forming such
32 district, the county commissioners shall enter an order so finding, declaring
33 such district duly organized under the name designated in such petition, and
34 dividing such district into three (3) subdivisions, as nearly equal in popula-
35 tion as possible, to be known as director's subdistricts one (1), two (2) and
36 three (3). The county commissioners shall cause one (1) certified copy of such
37 order to be filed in the office of the county recorder of such county and
38 shall cause one (1) certified copy of such order to be transmitted to the gov-
39 ernor. Immediately upon the entry of such order, the organization of such dis-
40 trict shall be complete.
41 (f) Upon receipt of a certified copy of the order of the county commis-
42 sioners, the governor shall appoint a qualified elector from each director's
43 subdistrict who shall constitute the first board of such district. The appoin-
44 tees from director's subdistricts one (1) and two (2) shall serve until the
45 first district election thereafter held at which their successors shall be
46 elected and the appointee from director's subdistrict three (3) shall serve
47 until the second district election thereafter held at which such appointee's
48 successor shall be elected. The certificate of appointment shall be filed with
49 the clerk with a copy forwarded to each appointee.
50 (g) When the boundaries of the proposed district lie in two (2) or more
51 counties, the county commissioners of each county shall act separately in the
52 election and organization of that part of the proposed district contained in
53 their county but the county commissioners of each such county shall meet
54 together before calling such election, subject to the provisions of section
55 34-106, Idaho Code, and provide for uniform proceedings in each county and fix
3
1 the boundaries of each director's subdistrict in case such election shall
2 carry.
3 (h) After such election, the validity of the proceedings hereunder shall
4 not be affected by any defect in the petition or in the number or qualifica-
5 tion of the signers thereof, and in no event shall any action be commenced or
6 maintained or defense made affecting the validity of the organization of such
7 district after six (6) months have expired from the date of entering the order
8 declaring the formation of such district.
9 SECTION 2. That Section 31-4318, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 31-4318. LEVY OF TAX. (1) For districts created prior to July 1, 2001,
12 tThe board is empowered to levy a tax for the uses and purposes of the dis-
13 trict in an amount not exceeding six hundredths percent (.06%) of the market
14 value for assessment purposes on all of the taxable property within the dis-
15 trict or in an amount not exceeding in any one (1) year one percent (1%) of
16 market value for assessment purposes of all of the taxable property within a
17 district created pursuant to section 31-4304A, Idaho Code.
18 (2) For districts created on or after July 1, 2001, the board is empow-
19 ered to levy a tax for the uses and purposes of the district in an amount not
20 exceeding the amount contained in the petition creating the recreation dis-
21 trict or planned unit development recreation district, or six hundredths per-
22 cent (.06%) of the market value for assessment purposes on all of the taxable
23 property within the district, or in an amount not exceeding in any one (1)
24 year one percent (1%) of market value for assessment purposes of all of the
25 taxable property within a district created pursuant to section 31-4304A, Idaho
26 Code, whichever amount is less. If a district desires to impose a tax in
27 excess of or less than that contained in its petition, it may submit the ques-
28 tion to the electors of the district at an election held subject to the provi-
29 sions of section 34-106, Idaho Code. The notice for the election shall be in
30 similar scope to that contained in section 31-4324, Idaho Code, and shall be
31 conducted pursuant to section 31-4325, Idaho Code. If a majority of the elec-
32 tors voting at the election vote in favor of increasing or decreasing the tax
33 rate, the new tax rate shall be in effect for the tax year following the elec-
34 tion.
35 (3) The board shall by resolution fix the levy to be made for such dis-
36 trict for such year and the secretary shall transmit a certified copy of such
37 resolution to the county commissioners at the time and in the manner provided
38 by section 63-804, Idaho Code. Such taxes shall be collected as provided by
39 section 63-812, Idaho Code, and remitted to the treasurer of the district as
40 provided by section 63-1202, Idaho Code.
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
Moved by Goedde
Seconded by Bunderson
IN THE SENATE
SENATE AMENDMENT TO S.B. NO. 1200
1 AMENDMENTS TO SECTION 2
2 On page 3 of the printed bill, in line 20, delete "amount" and insert:
3 "rate"; delete lines 23 and 24, and insert: "property within the district, or
4 one percent (1%) of market value for assessment purposes of all of the"; in
5 line 26, delete ", whichever amount is less"; and also in line 26, following
6 "tax" insert: "rate"; in line 27, delete "or less than"; in line 32, delete
7 "or decreasing"; in line 33, following "tax rate" insert: "maximum"; and in
8 line 34, following "tion" insert: "and for each succeeding tax year".
9 CORRECTION TO TITLE
10 On page 1, delete line 10 and insert: "TAX RATE IN EXCESS OF THAT CON-
11 TAINED IN THE PETITION.".
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE SENATE
SENATE BILL NO. 1200, As Amended
BY JUDICIARY AND RULES COMMITTEE
1 AN ACT
2 RELATING TO RECREATION DISTRICTS; AMENDING SECTION 31-4304, IDAHO CODE, TO
3 PROVIDE THAT PETITIONS FOR FORMATION OF RECREATION DISTRICTS SHALL STATE
4 THE MAXIMUM TAX RATE THAT WOULD BE IMPOSED UPON TAXABLE PROPERTY WITHIN
5 THE DISTRICT OR PLANNED UNIT DEVELOPMENT RECREATION DISTRICT AND TO MAKE
6 TECHNICAL CORRECTIONS; AND AMENDING SECTION 31-4318, IDAHO CODE, TO PRO-
7 VIDE FOR A TAX LEVY FOR DISTRICTS CREATED PRIOR TO JULY 1, 2001, TO PRO-
8 VIDE A LEVY FOR DISTRICTS CREATED ON OR AFTER JULY 1, 2001, TO PROVIDE
9 MAXIMUM RATES AND TO PROVIDE A PROCEDURE IF A DISTRICT DESIRES TO IMPOSE A
10 TAX RATE IN EXCESS OF THAT CONTAINED IN THE PETITION.
11 Be It Enacted by the Legislature of the State of Idaho:
12 SECTION 1. That Section 31-4304, Idaho Code, be, and the same is hereby
13 amended to read as follows:
14 31-4304. CREATION OF RECREATION DISTRICTS. A recreation district may be
15 created as follows:
16 (a) Any person or persons may file a petition for the formation of a rec-
17 reation district with the clerk. Such petition which may be in one (1) or more
18 papers shall clearly designate the boundaries of the proposed district, shall
19 state the name of the proposed district, shall state the maximum tax rate
20 that would be imposed upon taxable property within the district or planned
21 unit development recreation districts, and shall be signed by not less than
22 twenty per cent percent (20%) of the qualified electors resident within the
23 boundaries of the proposed district. The boundaries of the proposed district
24 shall include contiguous territory having market value for assessment purposes
25 of not less than five million dollars ($5,000,000) at the last preceding
26 county assessment and shall not include any area included within an already
27 existing recreation district. The petition shall be accompanied by a map show-
28 ing the boundaries of the proposed district.
29 (b) The clerk shall, within ten (10) days after the filing of such peti-
30 tion and map, estimate the cost of advertising and holding the election pro-
31 vided in this section and notify in writing the person or any one of the per-
32 sons filing such petition as to the amount of such estimate. Such person or
33 persons shall within twenty (20) days after receipt of such written notice
34 deposit such estimated amount with the clerk in cash, or such petition shall
35 be deemed withdrawn. If the deposit is made and the district is formed, the
36 person or persons so depositing such sum shall be reimbursed from the first
37 moneys collected by the district from the taxes authorized to be levied by
38 this chapter.
39 (c) Within thirty (30) days after the filing of such petition together
40 with such map and the making of such cash deposit, the county commissioners
41 shall determine whether or not the same substantially comply with the require-
42 ments of this section. If the county commissioners find that there has not
43 been substantial compliance with such requirements, they shall enter an order
2
1 to the effect specifying the particular deficiencies, dismissing such petition
2 and refunding such cash deposit. If the county commissioners find that there
3 has been substantial compliance with such requirements, the county commission-
4 ers shall forthwith enter an order to that effect and calling an election,
5 subject to the provisions of section 34-106, Idaho Code, upon the formation of
6 such proposed district as provided in this section.
7 (d) If the county commissioners order an election as provided in this
8 section, such election shall be conducted in accordance with the general elec-
9 tion laws of the state, including the provisions of chapter 14, title 34,
10 Idaho Code. The county commissioners shall establish election precincts,
11 design and print elector's oaths, ballots and other necessary supplies,
12 appoint election personnel and by rule and regulation provide for the conduct
13 and tally of such election. Each qualified elector who is a resident of the
14 proposed district shall be entitled to vote in such election. The clerk shall
15 give notice of such election which notice shall clearly designate the bound-
16 aries of such proposed district, shall state the name of the proposed district
17 as designated in the petition, shall state the date of such election and the
18 hours on such date which the polls will be open for receipt of ballots, shall
19 set forth the qualifications of electors, and shall state that a map showing
20 the boundaries of such district is on file in the office of the clerk. Such
21 notice shall be published for the first time, not less than twelve (12) days
22 prior to the election, and the second publication shall be made not less than
23 five (5) days prior to such election in a newspaper published within the
24 county.
25 (e) Immediately after such election, the judges at such election shall
26 forward the ballots and results of such election to the clerk. The county com-
27 missioners shall canvass the vote within ten (10) days after such election. If
28 one-half (1/2) or more of the votes cast at such election are against the for-
29 mation of such district, the county commissioners shall enter an order so
30 finding and declaring that such district shall not be formed. If more than
31 one-half (1/2) of the votes cast at such election are in favor of forming such
32 district, the county commissioners shall enter an order so finding, declaring
33 such district duly organized under the name designated in such petition, and
34 dividing such district into three (3) subdivisions, as nearly equal in popula-
35 tion as possible, to be known as director's subdistricts one (1), two (2) and
36 three (3). The county commissioners shall cause one (1) certified copy of such
37 order to be filed in the office of the county recorder of such county and
38 shall cause one (1) certified copy of such order to be transmitted to the gov-
39 ernor. Immediately upon the entry of such order, the organization of such dis-
40 trict shall be complete.
41 (f) Upon receipt of a certified copy of the order of the county commis-
42 sioners, the governor shall appoint a qualified elector from each director's
43 subdistrict who shall constitute the first board of such district. The appoin-
44 tees from director's subdistricts one (1) and two (2) shall serve until the
45 first district election thereafter held at which their successors shall be
46 elected and the appointee from director's subdistrict three (3) shall serve
47 until the second district election thereafter held at which such appointee's
48 successor shall be elected. The certificate of appointment shall be filed with
49 the clerk with a copy forwarded to each appointee.
50 (g) When the boundaries of the proposed district lie in two (2) or more
51 counties, the county commissioners of each county shall act separately in the
52 election and organization of that part of the proposed district contained in
53 their county but the county commissioners of each such county shall meet
54 together before calling such election, subject to the provisions of section
55 34-106, Idaho Code, and provide for uniform proceedings in each county and fix
3
1 the boundaries of each director's subdistrict in case such election shall
2 carry.
3 (h) After such election, the validity of the proceedings hereunder shall
4 not be affected by any defect in the petition or in the number or qualifica-
5 tion of the signers thereof, and in no event shall any action be commenced or
6 maintained or defense made affecting the validity of the organization of such
7 district after six (6) months have expired from the date of entering the order
8 declaring the formation of such district.
9 SECTION 2. That Section 31-4318, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 31-4318. LEVY OF TAX. (1) For districts created prior to July 1, 2001,
12 tThe board is empowered to levy a tax for the uses and purposes of the dis-
13 trict in an amount not exceeding six hundredths percent (.06%) of the market
14 value for assessment purposes on all of the taxable property within the dis-
15 trict or in an amount not exceeding in any one (1) year one percent (1%) of
16 market value for assessment purposes of all of the taxable property within a
17 district created pursuant to section 31-4304A, Idaho Code.
18 (2) For districts created on or after July 1, 2001, the board is empow-
19 ered to levy a tax for the uses and purposes of the district in an amount not
20 exceeding the rate contained in the petition creating the recreation district
21 or planned unit development recreation district, or six hundredths percent
22 (.06%) of the market value for assessment purposes on all of the taxable prop-
23 erty within the district, or one percent (1%) of market value for assessment
24 purposes of all of the taxable property within a district created pursuant to
25 section 31-4304A, Idaho Code. If a district desires to impose a tax rate in
26 excess of that contained in its petition, it may submit the question to the
27 electors of the district at an election held subject to the provisions of sec-
28 tion 34-106, Idaho Code. The notice for the election shall be in similar scope
29 to that contained in section 31-4324, Idaho Code, and shall be conducted pur-
30 suant to section 31-4325, Idaho Code. If a majority of the electors voting at
31 the election vote in favor of increasing the tax rate maximum, the new tax
32 rate shall be in effect for the tax year following the election and for each
33 succeeding tax year.
34 (3) The board shall by resolution fix the levy to be made for such dis-
35 trict for such year and the secretary shall transmit a certified copy of such
36 resolution to the county commissioners at the time and in the manner provided
37 by section 63-804, Idaho Code. Such taxes shall be collected as provided by
38 section 63-812, Idaho Code, and remitted to the treasurer of the district as
39 provided by section 63-1202, Idaho Code.
STATEMENT OF PURPOSE
RS 11216
Current statute puts a fairly high cap on taxation levels for
recreation districts. Districts who want to operate at a LOWER
tax level cannot impose a lower cap on future boards. For
districts formed after July 1, 2001, this legislation provides
that 1) the maximum taxation rate appear in the petition which
must be approved by the voters and 2) such a maximum taxation
rate can ONLY be changed with the approval of the district
electors.
FISCAL IMPACT
None
Contact
Name: John Goedde
Phone: 332-1355
STATEMENT OF PURPOSE/FISCAL NOTE S 1200