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H0076..................................................by REVENUE AND TAXATION
TAX - UNPAID/WRIT OF POSSESSION - Amends existing law to permit the State Tax
Commission to petition the district court for a writ of possession in aid of
collection of unpaid taxes and to take custody and responsibility for the
property from the sheriff who has acted under the writ.
01/15 House intro - 1st rdg - to printing
01/16 Rpt prt - to Rev/Tax
02/20 Rpt out - rec d/p - to 2nd rdg
02/21 2nd rdg - to 3rd rdg
02/24 3rd rdg - PASSED - 58-6-6
AYES -- Andersen, Barraclough, Bell, Bieter, Black, Block, Boe, Bolz,
Bradford, Campbell, Cannon, Clark, Collins, Crow, Cuddy, Deal, Denney,
Douglas, Eberle, Edmunson, Ellsworth, Eskridge, Field(18), Field(23),
Garrett, Henbest, Jaquet, Jones, Lake, Langford, Langhorst, Martinez,
McGeachin, Meyer, Miller, Mitchell, Moyle, Naccarato, Nielsen, Ridinger,
Ring, Ringo, Robison, Rydalch, Sali, Sayler, Shepherd, Shirley, Skippen,
Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Tilman, Trail,
Wills, Mr. Speaker
NAYS -- Barrett, Bauer, Harwood, Kulczyk, McKague, Schaefer
Absent and excused -- Bedke, Gagner, Kellogg, Raybould, Roberts, Wood
Floor Sponsor - McGeachin
Title apvd - to Senate
02/25 Senate intro - 1st rdg - to Loc Gov
03/04 Rpt out - rec d/p - to 2nd rdg
03/05 2nd rdg - to 3rd rdg
03/11 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Bailey, Brandt, Bunderson, Burkett, Burtenshaw,
Calabretta, Cameron, Compton, Darrington, Davis, Gannon, Geddes, Goedde,
Hill, Ingram, Kennedy, Keough, Little, Lodge, Malepeai, Marley,
McKenzie, McWilliams, Noble, Noh, Pearce, Richardson, Schroeder,
Sorensen, Stegner, Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- None
Floor Sponsor - McKenzie
Title apvd - to House
03/12 To enrol
03/13 Rpt enrol - Sp signed
03/14 Pres signed
03/17 To Governor
Governor signed
Session Law Chapter 81
Effective: 07/01/03
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 76
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO COLLECTION OF UNPAID TAXES BY DISTRAINT ON PERSONAL PROPERTY;
3 AMENDING SECTION 63-3057, IDAHO CODE, TO PERMIT THE STATE TAX COMMISSION
4 TO PETITION THE DISTRICT COURT FOR A WRIT OF POSSESSION IN AID OF COLLEC-
5 TION OF UNPAID TAXES AND TO TAKE CUSTODY AND RESPONSIBILITY FOR THE PROP-
6 ERTY FROM THE SHERIFF WHO HAS ACTED UNDER THE WRIT.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3057, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3057. DISTRAINT ON PERSONAL PROPERTY. (1) In addition to all other
11 remedies or actions provided by this act, it shall be lawful for the tax com-
12 mission, or any of its agents or deputies, to collect any taxes (the word
13 "taxes," as used in this section including any deficiencies in respect of such
14 taxes) with such interest, penalties, and other additional amounts as are per-
15 mitted by law, by distraint and sale, in the manner provided herein, of the
16 property of any person liable to pay any taxes, interest, penalties, or other
17 additional amounts, who neglects or refuses to pay the same within thirty (30)
18 days from the mailing of notice and demand for payment thereof, and who has
19 not appealed from the assessment of such taxes, interest, penalties and other
20 additional amounts pursuant to the provisions of the act or who has not satis-
21 fied or discharged any lien filed under this act. The term "property" as used
22 herein shall be construed to mean personal property, both tangible and intan-
23 gible, any right, title, and interest to such personal property and shall
24 include, without limitation, stocks, securities, bank accounts, and evidences
25 of debt.
26 (2) In conjunction with the remedy provided in subsection (1) of this
27 section, the state tax commission may file an action in the district court
28 where a taxpayer resides or has his principal place of business or in which
29 the property subject to distraint under this section is located for a writ of
30 possession under chapter 3, title 8, Idaho Code. In such an action, the sher-
31 iff shall designate the state tax commission as the keeper of the property
32 under section 8-305, Idaho Code, and after expiration of the five (5) day
33 period provided in section 8-308, Idaho Code, shall relinquish all custody and
34 responsibility for such property to the state tax commission. The state tax
35 commission may proceed in regard to such property as provided for property
36 seized under a warrant issued by the commission under this chapter.
STATEMENT OF PURPOSE
RS 12392
Provides that when the State Tax Commission petitions a court for
a writ of possession as an aid to collection of delinquent tax
assessments, the duties usually performed by the county sheriff in
regard to taking possession and, if necessary, sale of property can
be performed by the State Tax Commission.
FISCAL IMPACT
$200,000 revenue gain mostly to the General Fund
CONTACT
Name: Dan John / Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
Statement of Purpose/Fiscal Impact H7