View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
H0724...............................................by REVENUE AND TAXATION
FIRE DISTRICTS - Amends existing law to delete the different levy amounts
of fire protection districts based upon population; to provide for an
election to approve a fire protection district levy for fire protection
districts adversely impacted by abnormally low levies at the time of
enactment of the property tax limitation provision; to provide procedures;
to provide that, if approved by the voters, the additional budget amount
may be included in each succeeding annual budget; and to delete sunset
clause language.
03/05 House intro - 1st rdg - to printing
03/06 Rpt prt - to Rev/Tax
03/08 Rpt out - rec d/p - to 2nd rdg
Rls susp - PASSED - 65-0-5
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
Block, Boe, Bolz, Bruneel, Campbell, Collins, Crow, Cuddy, Deal,
Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20), 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, 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 -- Bradford, Callister, Clark, Gagner, Gould
Floor Sponsors - Cuddy & Shepherd
Title apvd - to Senate
03/11 Senate intro - 1st rdg - to Loc Gov
03/13 Rpt out - rec d/p - to 2nd rdg
03/14 2nd rdg - to 3rd rdg
03/15 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch 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 - Bunderson
Title apvd - to House
To enrol - rpt enrol - Sp signed - Pres signed
03/18 To Governor
03/21 Governor signed
Session Law Chapter 172
Effective: 01/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 724
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO LEVIES OF PROPERTY TAXES FOR FIRE PROTECTION DISTRICTS; AMENDING
3 SECTION 31-1420, IDAHO CODE, TO DELETE THE DIFFERENT LEVY AMOUNTS OF FIRE
4 PROTECTION DISTRICTS BASED ON POPULATION, TO PROVIDE FOR AN ELECTION TO
5 APPROVE A FIRE PROTECTION DISTRICT LEVY FOR FIRE PROTECTION DISTRICTS
6 ADVERSELY IMPACTED BY ABNORMALLY LOW LEVIES AT THE TIME OF ENACTMENT OF
7 PROPERTY TAX LIMITATION PROVISION, TO PROVIDE PROCEDURES AND TO PROVIDE,
8 IF APPROVED BY A SIXTY-SIX AND TWO-THIRDS PERCENT VOTE, THAT THE ADDI-
9 TIONAL BUDGET AMOUNT MAY BE INCLUDED IN EACH SUCCEEDING ANNUAL BUDGET AND
10 TO DELETE SUNSET CLAUSE LANGUAGE; DECLARING AN EMERGENCY AND PROVIDING
11 RETROACTIVE APPLICATION.
12 Be It Enacted by the Legislature of the State of Idaho:
13 SECTION 1. That Section 31-1420, Idaho Code, be, and the same is hereby
14 amended to read as follows:
15 31-1420. LEVY. (1) Each year, immediately prior to the annual county levy
16 of taxes, the board of commissioners of each fire protection district, orga-
17 nized and existing under this act, may levy a tax upon all the taxable prop-
18 erty within the boundaries of such district sufficient to defray the cost of
19 equipping and maintaining the district, not exceeding sixteen hundredths per-
20 cent (.16%) of market value for assessment purposes, provided, districts hav-
21 ing a population in excess of two thousand five hundred (2,500) may levy a
22 total tax of twenty-four hundredths percent (.24%) of market value for assess-
23 ment purposes, to be used for the purposes of this act and for no other pur-
24 pose. The levy shall be made by resolution entered upon the minutes of the
25 board of commissioners of the fire protection district, and it shall be the
26 duty of the secretary of the district, immediately after entry of the resolu-
27 tion in the minutes, to transmit to the county auditor, county assessor and
28 state board of equalization certified copies of the resolution providing for
29 such levy. Said taxes shall be collected as provided by section 63-812, Idaho
30 Code.
31 (2) If two (2) or more fire protection districts consolidate into one (1)
32 district, the provisions of section 63-802, Idaho Code, shall apply to the
33 consolidated district's budget request as if the former district which, in the
34 year of the consolidation, has the higher levy subject to the limitations of
35 section 63-802, Idaho Code, had annexed the other district or districts. In
36 addition, the consolidated district shall receive the benefit of foregone
37 increases accumulated by the former districts under section 63-802(1)(a),
38 Idaho Code.
39 (3) Notwithstanding the provisions of section 63-802, Idaho Code, fire
40 protection districts adversely impacted by abnormally low levies at the time
41 of enactment of section 63-2220A, Idaho Code, and recodified as section
42 63-802, Idaho Code, may seek voter approval to reach a statewide fire protec-
43 tion district levy average as follows: of twenty-four hundredths percent
2
1 (.24%) of market value for assessment purposes to be used for the purposes of
2 this act and for no other purpose. The additional budget amount must be
3 approved by sixty-six and two-thirds percent (66 2/3%) of the voters on the
4 question at an election called for that purpose and held on the dates provided
5 by section 34-106, Idaho Code. If approved by the voters, the additional bud-
6 get amount may be included in each succeeding annual budget.
7 (a) If the immediate prior year's levy is less than 0.0005, fire protec-
8 tion districts with populations of two thousand five hundred (2,500) or
9 less may increase the operations and maintenance portion of their budgets
10 by an amount not to exceed the difference between 0.0005 and the actual
11 prior year's levy multiplied by the prior year's market value for assess-
12 ment purposes. The additional budget amount must be approved by sixty-six
13 and two-thirds percent (66 2/3%) of the voters voting on the question at
14 an election called for that purpose and held on the dates provided by sec-
15 tion 34-106, Idaho Code. If approved by the voters, the additional budget
16 amount may be included in each succeeding annual budget.
17 (b) If the immediate prior year's levy is less than 0.0012, fire dis-
18 tricts with populations in excess of two thousand five hundred (2,500) may
19 increase the operations and maintenance portion of their budgets by an
20 amount not to exceed the difference between 0.0012 and the actual prior
21 year's levy multiplied by the prior year's market value for assessment
22 purposes. The additional budget amount must be approved by sixty-six and
23 two-thirds percent (66 2/3%) of the voters voting on the question at an
24 election called for that purpose and held on the dates provided by section
25 34-106, Idaho Code. If approved by the voters, the additional budget
26 amount may be included in each succeeding annual budget.
27 The provisions of this subsection shall be null, void and of no force and
28 effect on and after January 1, 2002.
29 SECTION 2. An emergency existing therefor, which emergency is hereby
30 declared to exist, this act shall be in full force and effect on and after its
31 passage and approval, and retroactively to January 1, 2002.
STATEMENT OF PURPOSE
RS 11880C2
To provide a uniform means of allowing all fire districts which
were impacted by abnormally low levies prior to the enactment of
§63-2220A Idaho Code to reach a district levy of .24% with the
approval of the voters within the fire district. This amendment
seeks to avoid penalizing fire districts which traditionally have
been frugal from obtaining adequate funding as a result of the
enactment of §63-2220A Idaho Code.
FISCAL IMPACT
With an election as specified in the proposal, any fire district
may increase its budget to reflect a levy rate of .0024.
Contact
Name: Rep. Mary Lou Shepherd
Rep. Chuck Cuddy
Phone: 332-1130
STATEMENT OF PURPOSE/FISCAL NOTE H 724