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H0619...............................................by REVENUE AND TAXATION
PROPERTY TAX - Amends existing law to provide that the State Tax Commission
shall identify property to be included as operating property for assessment
purposes; to provide that property assessed by the State Tax Commission
shall not be subject to another assessment by any county assessor; and to
provide for appeals.
02/11 House intro - 1st rdg - to printing
02/12 Rpt prt - to Rev/Tax
02/20 Rpt out - rec d/p - to 2nd rdg
02/21 2nd rdg - to 3rd rdg
02/27 3rd rdg - PASSED - 38-29-3
AYES -- Aikele, Barrett, Bedke, Black, Block, Bruneel, Callister,
Clark, Collins, Crow, Cuddy, Deal, Ellis, Ellsworth, Field(13),
Gagner, Gould, Hadley, Hammond, Henbest, Higgins, Hornbeck, Jones,
Kellogg(Duncan, Kendell, Kunz, Lake, Loertscher, Mader, McKague,
Moyle, Raybould, Ridinger, Roberts, Schaefer, Tilman, Wheeler, Mr.
Speaker
NAYS -- Barraclough, Bell, Bieter, Boe, Bolz, Bradford, Campbell,
Denney, Eskridge, Harwood, Jaquet, Langford, Martinez, Meyer,
Montgomery, Pearce, Pischner, Pomeroy, Robison, Sali, Sellman,
Shepherd, Smith(33), Smylie, Stevenson, Stone, Trail, Wood, Young
Absent and excused -- Field(20), Mortensen, Smith(23)
Floor Sponsor - Crow
Title apvd - to Senate
02/28 Senate intro - 1st rdg - to Loc Gov
03/05 Rpt out - rec d/p - to 2nd rdg
03/06 2nd rdg - to 3rd rdg
03/13 3rd rdg - PASSED - 33-1-1
AYES -- Andreason, Branch(Bartlett), Brandt, Bunderson, Burtenshaw,
Cameron, Darrington, Davis, Deide, Dunklin, Frasure, Geddes, Goedde,
Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia, Little, Lodge,
Marley, Noh, Richardson, Risch, Sandy, Schroeder, Sims, Sorensen,
Stegner, Stennett, Thorne, Williams
NAYS -- Boatright
Absent and excused -- Wheeler
Floor Sponsor - Ipsen
Title apvd - to House
03/14 To enrol
03/15 Rpt enrol - Sp signed
Pres signed
03/15 To Governor
03/20 Governor signed
Session Law Chapter 135
Effective: 01/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 619
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO OPERATING PROPERTY ASSESSED BY THE STATE TAX COMMISSION; AMENDING
3 SECTION 63-401, IDAHO CODE, TO PROVIDE THAT THE STATE TAX COMMISSION SHALL
4 IDENTIFY PROPERTY TO BE INCLUDED AS OPERATING PROPERTY FOR ASSESSMENT PUR-
5 POSES, TO PROVIDE THAT PROPERTY ASSESSED BY THE STATE TAX COMMISSION SHALL
6 NOT BE SUBJECT TO ANOTHER ASSESSMENT BY ANY COUNTY ASSESSOR AND TO PROVIDE
7 FOR APPEALS; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 63-401, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 63-401. OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION. Operating
12 property, completed or under construction, shall be assessed by the state tax
13 commission. The state tax commission shall identify property to be included as
14 operating property for assessment purposes. Property assessed by the state tax
15 commission shall not be subject to another assessment by any county assessor.
16 A decision by the state tax commission under this section may only be appealed
17 as provided in sections 63-407 and 63-409, Idaho Code.
18 SECTION 2. An emergency existing therefor, which emergency is hereby
19 declared to exist, this act shall be in full force and effect on and after its
20 passage and approval, and retroactively to January 1, 2002.
STATEMENT OF PURPOSE
RS 11954
This legislation confirms long-standing practice that the State Tax
Commission has the sole authority and responsibility to identify
and assess operating property in Idaho. This legislation reiterates
the existing practice in clear language and insures that if
property is assessed by the State Tax Commission it cannot also
be assessed as nonoperating property, thereby precluding double
taxation.
FISCAL IMPACT
There should be no fiscal impact on the General Fund since the
legislation merely confirms existing practice of the Tax
Commission. The impact on local entities will not be significant
statewide.
Contact
Name: Charlie Clark
Phone: 465-8252
STATEMENT OF PURPOSE/FISCAL NOTE H 619