2002 Legislation
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SENATE BILL NO. 1526 – Approp, Tax Appeals Bd


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Daily Data Tracking History

S1526............................................................by FINANCE
APPROPRIATIONS - TAX APPEALS BOARD - Appropriates $321,300 to the State
Board of Tax Appeals in the Department of Revenue and Taxation for fiscal
year 2003; and limits the number of full-time equivalent positions to 4.
03/12    Senate intro - 1st rdg - to printing
03/13    Rpt prt - Fin
    Rpt out - rec d/p - to 2nd rdg
    Rls susp - PASSED - 35-0-0
      AYES -- Andreason, Boatright, 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, Wheeler, Williams
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor - Hawkins
    Title apvd - to House
03/13    House intro - 1st rdg - to 2nd rdg
03/14    2nd rdg - to 3rd rdg
    Rls susp - PASSED - 65-0-5
      AYES -- Barraclough, Bedke, Bell, Bieter, Black, Block, Boe, Bolz,
      Bradford, Bruneel, Campbell, Clark, Collins, Crow, Deal, Denney,
      Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gagner, Gould,
      Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet, Jones,
      Kendell, Kunz, Lake, Langford, Loertscher, Mader, Martinez, McKague,
      Meyer, Montgomery, Mortensen, Moyle, Pearce, Pischner, Pomeroy,
      Raybould, Ridinger, Roberts, Robison, Sali, Schaefer, Sellman,
      Shepherd, Smith(33), Smith(23), Smylie, Stevenson, Stone, Tilman,
      Trail, Wheeler, Wood, Young, Mr. Speaker
      NAYS -- None
      Absent and excused -- Aikele, Barrett, Callister, Cuddy, Kellogg
    Floor Sponsor - Hadley
    Title apvd - to Senate
03/14    To enrol
03/15    Rpt enrol - Pres signed - Sp signed
03/18    To Governor
03/21    Governor signed
         Session Law Chapter 210
         Effective: 07/01/02

Bill Text

  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  Second Regular Session - 2002
                                       IN THE SENATE
                                    SENATE BILL NO. 1526
                                    BY FINANCE COMMITTEE
  1                                        AN ACT
  4    Be It Enacted by the Legislature of the State of Idaho:
  5        SECTION  1.  There  is  hereby appropriated to the Board of Tax Appeals in
  6    the Department of Revenue and Taxation the following amounts, to  be  expended
  7    according  to  the  designated  expense  classes  from the listed fund for the
  8    period July 1, 2002, through June 30, 2003:
  9    FOR:
 10    Personnel Costs                                                       $255,300
 11    Operating Expenditures                                                  66,000
 12      TOTAL                                                               $321,300
 13    FROM:
 14    General Fund                                                          $321,300
 15        SECTION 2.  In accordance with Section 67-3519, Idaho Code, the  Board  of
 16    Tax Appeals is authorized no more than four (4) full-time equivalent positions
 17    at  any  point  during the period July 1, 2002, through June 30, 2003, for the
 18    program specified in Section 1 of this act, unless specifically authorized  by
 19    the  Governor.  The  Joint  Finance-Appropriations  Committee will be notified
 20    promptly of any increased positions so authorized.

Statement of Purpose / Fiscal Impact

Statement of Purpose

This is the Fiscal Year 2003 appropriation for the Board of Tax Appeals.



Fiscal Note
FTP  Gen  Ded  Fed  Total 

FY 2002 Original Appropriation 5.00  337,800  337,800 
Holdback/Neg. Supp 0.00  (13,500)  (13,500) 

FY 2002 Total Appropriation 5.00  324,300  324,300 
Removal of One-Time Expenditures 0.00  (2,000)  (2,000) 
Restore Holdback/Neg. Supp 0.00  12,300  12,300 
Permanent Base Reduction (1.00)  (13,400)  (13,400) 

FY 2003 Base 4.00  321,200  321,200 
Personnel Cost Rollups 0.00  1,000  1,000 
Inflationary Adjustments 0.00 
Replacement Items 0.00 
Nonstandard Adjustments 0.00  (900)  (900) 
Change in Employee Compensation 0.00 

FY 2003 Total 4.00  321,300  321,300 
Chg from FY 2002 Orig Approp (1.00)  (16,500)  (16,500) 
% Chg from FY 2002 Orig Approp. (20.0%)   (4.9%)       (4.9%)  

The FY 2003 appropriation for the Board of Tax Appeals includes a 4% base reduction. This reduction also includes the eliminattion of an unfilled position. Other items in this budget include funding for state employee medical insurance costs under Personnel Cost Rollups, and several minor adjustments in interagency billings under Non-Standard Adjustments.


Contact: Jason Hancock 334-4739

Legislative Services Office, Budget & Policy Analysis

Statement of Purpose/Fiscal Note Bill No. S 1526