HOUSE BILL NO. 505

2004 Legislation

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HOUSE BILL NO. 505 – Property tax appeals, code cite

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Bill Status


H0505...............................................by REVENUE AND TAXATION
PROPERTY TAX APPEALS - Amends existing law to delete a reference to a
statute that is no longer applicable to property tax appeals.
                                                                        
01/21    House intro - 1st rdg - to printing
01/22    Rpt prt - to Rev/Tax
02/05    Rpt out - rec d/p - to 2nd rdg
02/06    2nd rdg - to 3rd rdg
02/10    3rd rdg - PASSED - 66-0-4
      AYES -- Andersen, Barrett, Bauer, Bayer, Bedke, Bell, Black, Block,
      Boe, Bolz, Bradford, Campbell, Cannon, Clark, Collins, Cuddy, Deal,
      Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge, Field(18),
      Field(23), Garrett, Harwood, Henbest, Jaquet, Jones, Kellogg,
      Kulczyk, Lake, Langford, Langhorst, Martinez, McGeachin, McKague,
      Meyer, Miller, Mitchell, Moyle, Naccarato, Nielsen, Pasley-Stuart,
      Raybould, Ridinger, Ring, Ringo, Robison, Rydalch, Sali, Sayler,
      Schaefer, Shepherd, Shirley, Skippen, Smith(30), Smith(24), Smylie,
      Snodgrass, Stevenson, Trail, Wills, Wood, Mr. Speaker
      NAYS -- None
      Absent and excused -- Barraclough, Crow, Gagner, Roberts
    Floor Sponsor - McKague
    Title apvd - to Senate
02/11    Senate intro - 1st rdg - to Loc Gov
02/19    Rpt out - rec d/p - to 2nd rdg
02/20    2nd rdg - to 3rd rdg
03/10    3rd rdg - PASSED - 34-0-1
      AYES -- Andreason(Andreason), Bailey, 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 -- Brandt
    Floor Sponsor - Gannon
    Title apvd - to House
03/11    To enrol
03/12    Rpt enrol - Sp signed
03/15    Pres signed
03/16    To Governor
03/19    Governor signed
         Session Law Chapter 94
         Effective: 07/01/04

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-seventh Legislature                 Second Regular Session - 2004
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 505
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO PROPERTY TAX APPEALS; AMENDING SECTION  63-3811,  IDAHO  CODE,  TO
  3        DELETE REFERENCE TO A STATUTE THAT IS NO LONGER APPLICABLE TO TAX APPEALS.
                                                                        
  4    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  5        SECTION  1.  That  Section 63-3811, Idaho Code, be, and the same is hereby
  6    amended to read as follows:
                                                                        
  7        63-3811.  APPEAL FROM  DETERMINATION  OF  TAX  LIABILITY.  Taxpayers  may,
  8    within  the  period  herein  provided  and  by following the procedures herein
  9    required, appeal to the board of tax appeals from a final determination of any
 10    tax liability, including  those  pursuant  to  sections  63-501,  63-511,  and
 11    63-3049, and 63-3632, Idaho Code.

Statement of Purpose / Fiscal Impact


                      STATEMENT OF PURPOSE
                                
                            RS13541
                                
Section 63-3632 originally described the time for appeal from a
State Tax Commission decision to the Board of Tax Appeals or
district court, along with a reference to interest on the
deficiency.  The section was amended in 1993 rescinding the
filing time and addressing only interest on deficiencies. 
Section 63-3049 now defines the time frame for appeal from
deficiency determinations.
Section 63-3632 no longer refers to appeal time frames, only
interest on deficiencies and hasn't since 1993.  This section is
no longer applicable to appeals to or from the board of tax
appeals. 

                    Fiscal Impact
None






CONTACT
Name: Susan Renfro
Agency: State Board of Tax Appeals
Phone: 334-3354






STATEMENT OF PURPOSE/FISCAL IMPACT                  H 505