Print Friendly HOUSE BILL NO. 746 – Cemetery dist, property tax levies
HOUSE BILL NO. 746
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H0746...............................................by REVENUE AND TAXATION
CEMETERY DISTRICTS - Amends existing law to provide for an election to
increase property tax levies of cemetery districts over the three percent
property tax cap.
02/20 House intro - 1st rdg - to printing
02/23 Rpt prt - to Rev/Tax
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 746
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO CEMETERY MAINTENANCE DISTRICT LEVIES; AMENDING SECTION 27-121,
3 IDAHO CODE, TO PROVIDE FOR AN ELECTION TO INCREASE PROPERTY TAX LEVIES AND
4 TO PROVIDE THE NECESSARY MAJORITY FOR APPROVAL; DECLARING AN EMERGENCY AND
5 PROVIDING RETROACTIVE APPLICATION.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 27-121, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 27-121. LEVIES BY CEMETERY MAINTENANCE BOARD COMMISSIONERS. (1) At the
10 last regular meeting of the cemetery maintenance board prior to the second
11 Monday of September in each year, the cemetery board of each cemetery mainte-
12 nance district may levy for cemetery purposes a property tax in each cemetery
13 maintenance district of not more than four hundredths of one percent (.04%) of
14 the market value for assessment purposes on all taxable property within the
15 cemetery maintenance district. Upon the levy being made by the cemetery main-
16 tenance board under this section, it shall be the duty of the secretary of the
17 district to transmit to the county auditor and county assessor and state board
18 of equalization, certified copies of the resolution providing for such levy as
19 provided in section 63-808, Idaho Code. Said taxes shall be collected as pro-
20 vided in section 63-812, Idaho Code. Notwithstanding the provisions of sec-
21 tion 63-802, Idaho Code, cemetery maintenance districts adversely impacted by
22 abnormally low levies at the time of enactment of section 63-802, Idaho Code,
23 may seek voter approval to reach a cemetery maintenance district levy of four
24 hundredths of one percent (.04%) of market value for assessment purposes to be
25 used for purposes of this chapter and for no other purpose. The additional
26 budget amount must be approved by sixty-six and two-thirds percent (66 2/3%)
27 of the voters voting on the question at an election called for that purpose
28 and held on the dates provided by section 34-106, Idaho Code. If approved by
29 the voters, the additional budget amount may be included in each succeeding
30 annual budget.
31 (2) An additional property tax of not more than six hundredths of one
32 percent (.06%) of the market value for assessment purposes on all taxable
33 property within the cemetery maintenance district may be levied by the ceme-
34 tery board for the sole and express purpose of acquisition of burial ground.
35 The proceeds from such levy may be accumulated by the board for future acqui-
36 sitions, or pledged to the repayment of indebtedness incurred pursuant to sec-
37 tion 27-122, Idaho Code, provided, that the proposal to levy such additional
38 amount of property tax, or portion thereof, shall have been approved by at
39 least two-thirds (2/3) of the qualified electors residing in the cemetery
40 maintenance district at a previous election held in accordance with the provi-
41 sions of section 34-106, Idaho Code.
42 SECTION 2. An emergency existing therefor, which emergency is hereby
1 declared to exist, this act shall be in full force and effect on and after its
2 passage and approval, and retroactively to January 1, 2004.
STATEMENT OF PURPOSE
Amends cemetery maintenance district that by a sixty-six and
two-thirds percent (66 2/3%) vote of the voters, voting on the
question may increase the district levy of four hundredths of one
No fiscal impact to the General Fund.
Name: Representative John A. "Bert" Stevenson, House of
Phone: (208) 332-1000
Representative Maxine Bell
STATEMENT OF PURPOSE/FISCAL NOTE H 746