2002 Legislation
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HOUSE BILL NO. 582 – Equip/generate elect/new const roll

HOUSE BILL NO. 582

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Daily Data Tracking History



H0582...............................................by REVENUE AND TAXATION
NEW CONSTRUCTION ROLL - Amends existing law to provide that construction
values for certain equipment or facilities used in conjunction with the
generation of electricity shall be reported for the preparation of new
construction rolls; and to provide exceptions.
                                                                        
02/07    House intro - 1st rdg - to printing
02/08    Rpt prt - to Rev/Tax
02/15    Rpt out - rec d/p - to 2nd rdg
02/18    2nd rdg - to 3rd rdg
02/25    3rd rdg - PASSED - 42-27-1
      AYES -- Bieter, Black, Block, Boe, Bolz, Bradford, Bruneel, Campbell,
      Clark, Collins, Crow, Cuddy, Deal, Denney, Ellis, Gagner, Gould,
      Henbest, Higgins, Hornbeck, Jaquet, Jones, Kellogg(Duncan), Kunz,
      Mader, Martinez, Meyer, Montgomery, Pischner, Pomeroy, Ridinger,
      Roberts, Robison, Sellman, Shepherd, Smith(33), Smith(23), Smylie,
      Stone, Trail, Young, Mr. Speaker
      NAYS -- Aikele, Barraclough, Barrett, Bedke, Bell, Callister,
      Ellsworth, Eskridge, Field(20), Hadley, Hammond, Harwood, Kendell,
      Lake, Langford, Loertscher, McKague, Mortensen, Moyle, Pearce,
      Raybould, Sali, Schaefer, Stevenson, Tilman, Wheeler, Wood
      Absent and excused-- Field(13)
    Floor Sponsor - Smith(23)
    Title apvd - to Senate
02/26    Senate intro - 1st rdg - to Loc Gov
02/28    Rpt out - rec d/p - to 2nd rdg
03/01    2nd rdg - to 3rd rdg
03/11    3rd rdg - PASSED - 33-0-2
      AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
      Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Frasure,
      Geddes, Goedde, Hawkins, Hill, Ingram, Keough, King-Barrutia, Little,
      Lodge, Marley, Noh, Richardson, Risch, Sandy, Schroeder, Sims,
      Sorensen, Stegner, Thorne, Wheeler, Williams
      NAYS -- None
      Absent and excused -- Ipsen, Stennett
    Floor Sponsors - Boatright & Wheeler
    Title apvd - to House
03/12    To enrol
03/13    Rpt enrol - Sp signed
    Pres signed
03/14    To Governor
03/27    Governor signed
         Session Law Chapter 344
         Effective: 01/01/00

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  Second Regular Session - 2002
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 582
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO THE DUTIES OF THE COUNTY ASSESSOR; AMENDING SECTION 63-301A, IDAHO
  3        CODE, TO FURTHER DEFINE CONSTRUCTION TO BE SHOWN ON THE  NEW  CONSTRUCTION
  4        ROLL  TO  INCLUDE CERTAIN EQUIPMENT OR FACILITIES USED IN CONJUNCTION WITH
  5        THE GENERATION OF ELECTRICITY AND TO PROVIDE EXCEPTIONS; AND DECLARING  AN
  6        EMERGENCY AND PROVIDING FOR RETROACTIVE APPLICATION.
                                                                        
  7    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  8        SECTION  1.  That  Section 63-301A, Idaho Code, be, and the same is hereby
  9    amended to read as follows:
                                                                        
 10        63-301A.  NEW CONSTRUCTION ROLL. (1) The county assessor shall  prepare  a
 11    new  construction roll, which shall be in addition to the property roll, which
 12    new construction roll shall show:
 13        (a)  The name of the taxpayer;
 14        (b)  The description of the new construction, suitably  detailed  to  meet
 15        the requirements of the individual county;
 16        (c)  A description of the land and its change in use, suitably detailed to
 17        meet the needs of the individual county;
 18        (d)  The  amount of taxable market value added to the property on the cur-
 19        rent year's property roll that is directly the result of new  construction
 20        or a change in use of the land or both.
 21        (2)  As soon as possible, but in any event by no later than the first Mon-
 22    day  in June, the new construction roll shall be certified to the county audi-
 23    tor and a listing showing the amount of value on the new construction roll  in
 24    each  taxing  district  or unit be forwarded to the state tax commission. Pro-
 25    vided however, the value shown in subsection (3)(f) of this section  shall  be
 26    reported  to the appropriate county auditor by the state tax commission by the
 27    third Monday in July and the value sent by the county auditor to  each  taxing
 28    district.  The value established pursuant to subsection (3)(f) of this section
 29    is subject to correction by the state tax commission until the first Monday in
 30    September and any such corrections shall be sent  to  the  appropriate  county
 31    auditor, who shall notify any affected taxing districts.
 32        (3)  The  value  shown  on the new construction roll may include the value
 33    increase from:
 34        (a)  Construction of any new structure that previously did not exist; or
 35        (b)  Additions or alterations to existing nonresidential structures; or
 36        (c)  Installation of new or used manufactured housing that did not  previ-
 37        ously exist within the county; or
 38        (d)  Change of land use classification; or
 39        (e)  Property  newly taxable as a result of loss of the exemption provided
 40        by section 63-602W, Idaho Code; or
 41        (f)  The construction of any improvement or installation of any  equipment
 42        used  for  or  in  conjunction  with the generation of electricity and the
 43        addition of any improvement or equipment intended to be  so  used,  except
                                                                        
                                           2
                                                                        
  1        property  that  has  a  value allocated or apportioned pursuant to section
  2        63-405, Idaho Code, or that is owned by a cooperative or municipality,  as
  3        those  terms  are defined in section 61-332A, Idaho Code, or that is owned
  4        by a public utility, as that term is defined  in  section  61-332A,  Idaho
  5        Code,  owning  any  other  property  that  is allocated or apportioned. No
  6        replacement equipment or improvements may be included.
  7        (4)  The amount of taxable market value of new construction shall  be  the
  8    change  in  net taxable market value that is attributable directly to new con-
  9    struction or a change in use of the land or loss of the exemption provided  by
 10    section  63-602W(3),  Idaho  Code. It shall not include any change in value of
 11    existing property that is due to external market forces  such  as  general  or
 12    localized inflation.
                                                                        
 13        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
 14    declared to exist, this act shall be in full force and effect on and after its
 15    passage and approval, and retroactively to January 1, 2000.

Statement of Purpose / Fiscal Impact


	               STATEMENT OF PURPOSE
                           RS 11960

This legislation would allow non-utility facilities used for or in 
conjunction with the generation of electricity to be included in 
the new construction roll. Such non-utility generating facilities 
would be treated on the new construction roll similar to newly 
constructed buildings, such as an industrial plant, a warehouse, 
or a retail store, etc. Specifically excluded from the new 
construction roll would be electrical generation property owned by a 
public utility, cooperative or municipality as defined by section 
61-332A, Idaho Code. The amendment also provides reporting 
requirements for the Idaho State Tax Commission. This legislation 
would be retroactive to January 1, 2000.


                            FISCAL IMPACT

Taxing district may not increase their property tax budgets more 
than three percent (3%) over the highest amount of the last three 
years, plus the amount of revenue that would have been generated by 
applying the non-exempt levy of the previous year to property 
annexed or on the new construction roll. The new construction roll 
is prepared by the county assessor and includes taxable market 
value of new buildings. This legislation would add certain 
non-utility generating facilities, assessed by the Idaho State Tax 
Commission, to the new construction roll which may allow a budget 
increase if such facilities are constructed within a taxing district.


Contact
Name:	Representative Leon Smith
Phone:	332-1000

Name:Senator Clyde Boatright
Phone:332-1407



STATEMENT OF PURPOSE/FISCAL NOTE		H 582