2004 Legislation
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HOUSE BILL NO. 746 – Cemetery dist, property tax levies

HOUSE BILL NO. 746

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Bill Status



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

Bill Text


                                                                        
                                                                        
  ]]]]              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
                                                                        
                                           2
                                                                        
  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 / Fiscal Impact



                       STATEMENT OF PURPOSE
                             RS 13875

     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
percent (.04%).
                                 


                         FISCAL IMPACT
     No fiscal impact to the General Fund.


Contact
Name: Representative John A. "Bert" Stevenson, House of
Representatives 
Phone: (208) 332-1000
Representative Maxine Bell



STATEMENT OF PURPOSE/FISCAL NOTE                      H 746