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HOUSE BILL NO. 650

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Daily Data Tracking History

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H0650...............................................by REVENUE AND TAXATION
LIBRARY DISTRICTS - Adds to existing law to authorize the board of county
commissioners to grant an exemption from taxation by a library district of
unimproved real property and taxable personal property within the library
districts.
                                                                        
02/13    House intro - 1st rdg - to printing
02/14    Rpt prt - to Rev/Tax

Bill Text

                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  Second Regular Session - 2002
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 650
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO LIBRARY DISTRICT TAX LEVIES; AMENDING CHAPTER 27, TITLE 33,  IDAHO
  3        CODE,  BY THE ADDITION OF A NEW SECTION 33-2724A, IDAHO CODE, TO AUTHORIZE
  4        THE BOARD OF COUNTY COMMISSIONERS TO GRANT AN EXEMPTION FROM  TAXATION  OF
  5        UNIMPROVED  REAL PROPERTY AND TAXABLE PERSONAL PROPERTY WITHIN THE LIBRARY
  6        DISTRICT.
                                                                        
  7    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  8        SECTION 1.  That Chapter 27, Title 33, Idaho Code, be,  and  the  same  is
  9    hereby  amended by the addition thereto of a NEW SECTION, to be known and des-
 10    ignated as Section 33-2724A, Idaho Code, and to read as follows:
                                                                        
 11        33-2724A.  EXEMPTIONS FROM TAX LEVY. Upon the initial establishment  of  a
 12    library district, the board of county commissioners, upon application and rec-
 13    ommendation  of the board of the library district, may by ordinance enacted by
 14    not later than the second Monday of July, exempt all or a portion of the unim-
 15    proved real property within the district from taxation, and may exempt all  or
 16    a  portion of the taxable personal property within the district from taxation.
 17    Any ordinance of the board of county commissioners granting an exemption  from
 18    taxation  under the provisions of this section must provide that each category
 19    of property is treated uniformly. Notice of the intent to adopt  an  ordinance
 20    which exempts unimproved real property shall be provided to property owners of
 21    record  in  substantially  the  same manner as required in section 67-6511(b),
 22    Idaho Code, as if the ordinance were making a zoning district boundary change.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE
                              RS 11917
                                                                
The purpose of this Legislation is to allow all or part of
unimproved real estate and all or part of personal property to be
exempt from taxation in the formation of a new library district.

                          FISCAL IMPACT

No Fiscal impact

Contact
Name: Rep. Tim Ridinger 
Phone: 332-1000




STATEMENT OF PURPOSE/FISCAL NOTE                   H 650