2001 Legislation
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SENATE BILL NO. 1200 – Recreation dist petitions, tax rate

SENATE BILL NO. 1200

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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

Bill Text


                                                                        
                                                                        
  ||||              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.

Amendment


                                                                        
                                                                        
  ||||              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.".

Engrossed Bill (Original Bill with Amendment(s) Incorporated)


                                                                        
                                                                        
  ||||              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 / Fiscal Impact


 
                       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