2002 Legislation
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SENATE BILL NO. 1375 – Tax appeals bd, decisions

SENATE BILL NO. 1375

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Daily Data Tracking History



S1375......................................by LOCAL GOVERNMENT AND TAXATION
TAX APPEALS BOARD - DECISIONS - Amends existing law to provide that a final
decision or order of the Board of Tax Appeals directing a market value
change for taxable property that is not further appealed shall be fixed for
the current year appealed and there shall be no increase in value for the
subsequent assessment year when no physical change occurs to the property;
and to provide that annual trending or equalization applied to all
properties of a property class or category within the county or a clearly
defined area shall still apply.
                                                                        
02/05    Senate intro - 1st rdg - to printing
02/06    Rpt prt - to Loc Gov
02/12    Rpt out - rec d/p - to 2nd rdg
02/13    2nd rdg - to 3rd rdg
02/18    3rd rdg - PASSED - 33-0-2
      AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
      Burtenshaw, Cameron, Darrington, Davis, Deide, Frasure, Geddes,
      Goedde, Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia, Little,
      Lodge, Marley, Noh, Richardson, Risch, Schroeder, Sims, Sorensen,
      Stegner, Stennett, Thorne, Wheeler, Williams
      NAYS -- None
      Absent and excused -- Dunklin, Sandy
    Floor Sponsor - Ipsen
    Title apvd - to House
02/19    House intro - 1st rdg - to Rev/Tax
03/04    Rpt out - rec d/p - to 2nd rdg
03/05    2nd rdg - to 3rd rdg
03/08    3rd rdg - PASSED - 60-0-10
      AYES -- Aikele, Barraclough, Bedke, Bell, Bieter, Black, Block, Boe,
      Bolz, Bradford, Callister, Campbell, Collins, Crow, Cuddy, Deal,
      Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gagner,
      Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet,
      Kellogg(Duncan), Kendell, Kunz, Lake, Langford, Loertscher, Mader,
      Martinez, McKague, Meyer, Montgomery, Moyle, Pearce, Pomeroy,
      Raybould, Ridinger, Robison, Sali, Schaefer, Sellman, Shepherd,
      Smith(33), Smylie, Stevenson, Stone, Tilman, Trail, Wheeler, Wood,
      Young, Mr. Speaker
      NAYS -- None
      Absent and excused -- Barrett, Bruneel, Clark, Gould Jones,
      Mortensen, Pischner, Roberts, Smith(23), Mr. Speaker.
    Floor Sponsor - Kellogg(Duncan)
    Title apvd - to Senate
03/11    To enrol
03/12    Rpt enrol - Pres signed - Sp signed
03/13    To Governor
03/27    Governor signed
         Session Law Chapter 332
         Effective: 01/01/02

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  Second Regular Session - 2002
                                                                        
                                                                        
                                       IN THE SENATE
                                                                        
                                    SENATE BILL NO. 1375
                                                                        
                         BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO THE BOARD OF TAX APPEALS; AMENDING SECTION 63-3813, IDAHO CODE, TO
  3        PROVIDE A FINAL DECISION OR ORDER OF THE BOARD OF TAX APPEALS DIRECTING  A
  4        MARKET  VALUE  CHANGE  FOR  TAXABLE  PROPERTY THAT IS NOT FURTHER APPEALED
  5        SHALL BE FIXED FOR THE  CURRENT  YEAR  APPEALED  AND  THERE  SHALL  BE  NO
  6        INCREASE  IN  VALUE  FOR  THE  SUBSEQUENT ASSESSMENT YEAR WHEN NO PHYSICAL
  7        CHANGE OCCURS TO THE PROPERTY AND TO PROVIDE  THAT    ANNUAL  TRENDING  OR
  8        EQUALIZATION  APPLIED  TO  ALL  PROPERTIES OF A PROPERTY CLASS OR CATEGORY
  9        WITHIN THE COUNTY OR A CLEARLY DEFINED AREA SHALL STILL  APPLY;  DECLARING
 10        AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
                                                                        
 11    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 12        SECTION  1.  That  Section 63-3813, Idaho Code, be, and the same is hereby
 13    amended to read as follows:
                                                                        
 14        63-3813.  CONCLUSIVE DECISION. In all cases which are not appealed to  the
 15    district  court  within  the prescribed time, the decision of the board of tax
 16    appeals shall be conclusive and all records shall be corrected to comply  with
 17    the  decision  of  the  board.  A  final decision or order of the board of tax
 18    appeals directing a market value change for taxable property that is not  fur-
 19    ther  appealed shall be fixed for the current year appealed and there shall be
 20    no increase in value for the  subsequent  assessment  year  when  no  physical
 21    change  occurs  to  the  property;  provided however, that  annual trending or
 22    equalization applied to all properties of a property class or category  within
 23    the  county or a clearly defined area shall still apply. If the order requires
 24    repayment or refund of taxes these shall be repaid or refunded by  the  proper
 25    authorities  and, if the order affirms or establishes a liability for the pay-
 26    ment of taxes, the usual procedure for collection of such taxes shall continue
 27    or commence.
                                                                        
 28        SECTION 2.  An emergency existing  therefor,  which  emergency  is  hereby
 29    declared to exist, this act shall be in full force and effect on and after its
 30    passage and approval, and retroactively to January 1, 2002.

Statement of Purpose / Fiscal Impact


	              STATEMENT OF PURPOSE		

                          RS 11884

The Idaho State Board of Tax Appeals provides taxpayers a costfree 
opportunity to appeal what they believe are unfair property tax 
assessments.

Currently when a property owner receives a favorable decision from 
the Board, it is only for the current tax year. This legislation 
proposes the value change would extend one additional year. This 
amendment to Section 63-3813, Idaho Code, assures a valuation does 
not automatically revert back to the old assessed value immediately 
following a successful appeal.


                         FISCAL IMPACT



There is no fiscal impact to the General Fund or to local government 
funds.


Contact
Name:	Lyle R. Cobbs, Board of Tax Appeals
Phone:	321-9000
Name:	Senator Grant Ipsen
Phone:	332-1326




STATEMENT OF PURPOSE/FISCAL NOTE                     S 1375