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H0572aa.................................................by LOCAL GOVERNMENT
TAXING DISTRICTS - Amends existing law to provide that the budget
certification by a taxing district to the county commissioners shall be
made not later than the Thursday prior to the second Monday in September,
unless, upon application, the county commissioners grant an extension of
not more than seven working days.
02/07 House intro - 1st rdg - to printing
02/08 Rpt prt - to Loc Gov
02/21 Rpt out - to Gen Ord
02/25 Rpt out amen - to engros
02/26 Rpt engros - 1st rdg - to 2nd rdg as amen
02/27 2nd rdg - to 3rd rdg as amen
03/04 3rd rdg as amen - PASSED - 69-0-1
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
Block, Boe, Bolz, Bradford, Bruneel, Callister, Campbell, Clark,
Collins, Crow, Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge,
Field(13), Field(20), Gagner, Gould, Hadley, Hammond, Harwood,
Henbest, Higgins, Hornbeck, Jaquet, Jones, Kellogg(Duncan), Kendell,
Kunz, Lake, Langford, Loertscher, Mader, Martinez, McKague, Meyer,
Montgomery, Mortensen, Moyle, Pearce, Pischner, Pomeroy, Raybould,
Ridinger, Robison, Sali, Schaefer, Sellman, Shepherd, Smith(33),
Smith(23), Smylie, Stevenson, Stone, Tilman, Trail, Wheeler, Wood,
Young, Mr. Speaker
NAYS -- None
Absent and excused -- Roberts
Floor Sponsor - Clark
Title apvd - to Senate
03/05 Senate intro - 1st rdg - to Loc Gov
03/07 Rpt out - rec d/p - to 2nd rdg
03/08 2nd rdg - to 3rd rdg
03/14 3rd rdg - 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 - Wheeler
Title apvd - to House
03/15 To enrol - rpt enrol - Sp signed
Pres signed
03/15 To Governor
03/20 Governor signed
Session Law Chapter 118
Effective: 07/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 572
BY LOCAL GOVERNMENT COMMITTEE
1 AN ACT
2 RELATING TO CERTIFICATION OF TAXING DISTRICT'S BUDGETS; AMENDING SECTION
3 63-803, IDAHO CODE, TO PROVIDE THAT THE BUDGET CERTIFICATION BY A TAXING
4 DISTRICT TO THE COUNTY COMMISSIONERS SHALL BE MADE NOT LATER THAN THE
5 THURSDAY PRIOR TO THE SECOND MONDAY IN SEPTEMBER, UNLESS, UPON APPLICATION
6 THEREFOR, THE COUNTY COMMISSIONERS GRANT AN EXTENSION OF NOT MORE THAN ONE
7 WEEK.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 63-803, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 63-803. CERTIFICATION OF BUDGETS IN DOLLARS. (1) Whenever any taxing dis-
12 trict is required by law to certify to any county treasurer, county auditor,
13 county assessor, county commissioners or to any other county officer, any
14 property tax levy, upon property located within said district, such certifica-
15 tion shall, notwithstanding any other provision of the law applicable to any
16 such district, be made at the time and in the manner hereinafter provided.
17 (2) The county auditor shall inform each of the taxing districts within
18 his county of the taxable value of that district as soon as such value is
19 known to the auditor, whether the value comes from the appraisal and assess-
20 ment of real and personal property, or from allocation of the taxable value of
21 operating property, or from other sources.
22 (3) Using the taxable value of the district, the council, trustees, board
23 or other governing body of any taxing district shall certify the total amount
24 required from a property tax upon property within the district to raise the
25 amount of money fixed by their budget as previously prepared or approved. The
26 amount of money so determined shall be certified in dollars to the appropriate
27 county commissioners. Any taxing unit, except regional airport authorities,
28 located in more than one (1) county shall divide its dollar budget for certi-
29 fication to the separate counties by multiplying the amount of such budget by
30 a fraction, the numerator of which shall be the total taxable value of all
31 property in such taxing unit within the county to which such certification is
32 to be made, and the denominator of which shall be the total taxable value of
33 property in such taxing unit in all such counties. Budget certification to the
34 participating counties of regional airport authorities shall be made in the
35 manner prescribed in section 21-807(10), Idaho Code. Taxable value shall be
36 certified by the county auditor of each affected county to such taxing unit
37 and such certification shall be used in this formula. The certification to the
38 county commissioners required in this section shall be made not later than the
39 Thursday prior to the second Monday in September, unless, upon application
40 therefor, the county commissioners grant an extension of not more than one (1)
41 week. After receipt of this certification, the county commissioners shall make
42 a tax levy as a percent of taxable value of all property in the taxing dis-
43 trict, which when applied to the tax rolls, will meet the budget requirements
2
1 certified by such taxing districts.
2 (4) For the purpose of this section, "taxable value" shall mean the por-
3 tion of the equalized assessed value, less any exemptions and the value that
4 exceeds the value of the base assessment roll for the portion of any taxing
5 district within a revenue allocation area of an urban renewal district,
6 located within each taxing district which certifies a budget to be raised from
7 a property tax levy. For each taxing district, taxable value shall include the
8 value from the property and operating property rolls for the current year and
9 subsequent and missed property rolls for the prior year or the best estimate
10 of the subsequent and missed property rolls for the current year.
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
Moved by Eskridge
Seconded by Hornbeck
IN THE HOUSE OF REPRESENTATIVES
HOUSE AMENDMENT TO H.B. NO. 572
1 AMENDMENT TO SECTION 1
2 On page 1 of the printed bill, in line 40, delete "one (1)" and in line
3 41, delete "week" and insert: "one (1) week seven (7) working days".
4 CORRECTION TO TITLE
5 On page 1, in line 6, delete "ONE" and in line 7, delete "WEEK" and
6 insert: "SEVEN WORKING DAYS".
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 572, As Amended
BY LOCAL GOVERNMENT COMMITTEE
1 AN ACT
2 RELATING TO CERTIFICATION OF TAXING DISTRICT'S BUDGETS; AMENDING SECTION
3 63-803, IDAHO CODE, TO PROVIDE THAT THE BUDGET CERTIFICATION BY A TAXING
4 DISTRICT TO THE COUNTY COMMISSIONERS SHALL BE MADE NOT LATER THAN THE
5 THURSDAY PRIOR TO THE SECOND MONDAY IN SEPTEMBER, UNLESS, UPON APPLICATION
6 THEREFOR, THE COUNTY COMMISSIONERS GRANT AN EXTENSION OF NOT MORE THAN
7 SEVEN WORKING DAYS.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 63-803, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 63-803. CERTIFICATION OF BUDGETS IN DOLLARS. (1) Whenever any taxing dis-
12 trict is required by law to certify to any county treasurer, county auditor,
13 county assessor, county commissioners or to any other county officer, any
14 property tax levy, upon property located within said district, such certifica-
15 tion shall, notwithstanding any other provision of the law applicable to any
16 such district, be made at the time and in the manner hereinafter provided.
17 (2) The county auditor shall inform each of the taxing districts within
18 his county of the taxable value of that district as soon as such value is
19 known to the auditor, whether the value comes from the appraisal and assess-
20 ment of real and personal property, or from allocation of the taxable value of
21 operating property, or from other sources.
22 (3) Using the taxable value of the district, the council, trustees, board
23 or other governing body of any taxing district shall certify the total amount
24 required from a property tax upon property within the district to raise the
25 amount of money fixed by their budget as previously prepared or approved. The
26 amount of money so determined shall be certified in dollars to the appropriate
27 county commissioners. Any taxing unit, except regional airport authorities,
28 located in more than one (1) county shall divide its dollar budget for certi-
29 fication to the separate counties by multiplying the amount of such budget by
30 a fraction, the numerator of which shall be the total taxable value of all
31 property in such taxing unit within the county to which such certification is
32 to be made, and the denominator of which shall be the total taxable value of
33 property in such taxing unit in all such counties. Budget certification to the
34 participating counties of regional airport authorities shall be made in the
35 manner prescribed in section 21-807(10), Idaho Code. Taxable value shall be
36 certified by the county auditor of each affected county to such taxing unit
37 and such certification shall be used in this formula. The certification to the
38 county commissioners required in this section shall be made not later than the
39 Thursday prior to the second Monday in September, unless, upon application
40 therefor, the county commissioners grant an extension of not more than one (1)
41 week seven (7) working days. After receipt of this certification, the county
42 commissioners shall make a tax levy as a percent of taxable value of all prop-
43 erty in the taxing district, which when applied to the tax rolls, will meet
2
1 the budget requirements certified by such taxing districts.
2 (4) For the purpose of this section, "taxable value" shall mean the por-
3 tion of the equalized assessed value, less any exemptions and the value that
4 exceeds the value of the base assessment roll for the portion of any taxing
5 district within a revenue allocation area of an urban renewal district,
6 located within each taxing district which certifies a budget to be raised from
7 a property tax levy. For each taxing district, taxable value shall include the
8 value from the property and operating property rolls for the current year and
9 subsequent and missed property rolls for the prior year or the best estimate
10 of the subsequent and missed property rolls for the current year.
STATEMENT OF PURPOSE
RS 11821
The purpose of this bill is to change the submission deadline for
a taxing district's property tax certification from the second
Monday in September to no later than Thursday prior to the second
Monday in September.
By reducing the deadline for submission of a taxing district's
certification by two working days this will enable the County
Auditor and County Commissioners time to review the information
for accuracy and clarity. It is difficult when some entities
wait until the last minute to submit the information.
FISCAL IMPACT
No impact to the state General Fund or any taxing district.
Contact
Name: Representative Jim Clark
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 572