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SENATE CONCURRENT RESOLUTION NO. 105

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Bill Status

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SCR105.....................................by LOCAL GOVERNMENT AND TAXATION
TAX APPEALS BOARD - RULES - Stating findings of the Legislature and
rejecting certain administrative rules of the Board of Tax Appeals relating
to representation and practice before the board, notice of appeal and
agency discovery rules.
                                                                        
02/03    Senate intro - 1st rdg - to printing
02/04    Rpt prt - to 10th Ord
02/07    10th Ord - ADOPTED - voice vote
    Floor Sponsor - Corder
    Title apvd - to House
02/08    House intro - 1st rdg - to Rev/Tax
02/10    Rpt out - rec d/p - to 2nd rdg
02/11    2nd rdg - to 3rd rdg
02/15    3rd rdg - ADOPTED - voice vote
    Floor Sponsor - Lake
    Title apvd - to Senate
02/16    To enrol
02/17    Rpt enrol - Pres signed
02/18    Sp signed
02/22    To Secretary of State

Bill Text

                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   First Regular Session - 2005
                                                                        
                                                                        
                                       IN THE SENATE
                                                                        
                            SENATE CONCURRENT RESOLUTION NO. 105
                                                                        
                         BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
                                                                        
  1                               A CONCURRENT RESOLUTION
  2    STATING FINDINGS OF THE LEGISLATURE AND REJECTING CERTAIN PROCEDURAL RULES  OF
  3        THE  BOARD  OF  TAX APPEALS RELATING TO REPRESENTATION AND PRACTICE BEFORE
  4        THE BOARD, NOTICE OF APPEAL AND AGENCY DISCOVERY RULES.
                                                                        
  5    Be It Resolved by the Legislature of the State of Idaho:
                                                                        
  6        WHEREAS, the Legislature is vested  with  authority  to  reject  executive
  7    agency rules under the provisions of Section 67-5291, Idaho Code, in the event
  8    that  the Legislature finds that the rules are not consistent with legislative
  9    intent; and
 10        WHEREAS, it is the finding of the Legislature that certain  rules  of  the
 11    Board of Tax Appeals relating to representation and practice before the board,
 12    notice  of  appeal and agency discovery rules are not consistent with legisla-
 13    tive intent and should be rejected.
 14        NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
 15    of the Fifty-eighth Idaho Legislature, the Senate and the House of Representa-
 16    tives concurring therein, that IDAPA 36.01.01, Section 030,  relating  to  the
 17    Representation  and Practice Before the Board (Rule 30), Section 045, relating
 18    to Notice of Appeal -- Contents (Rule 45), and Section 082, relating to Agency
 19    -- Contrasted with Other Discovery (Rule 82), procedural rules of the Board of
 20    Tax Appeals, adopted as pending rules under Docket  Number  36-0101-0401,  be,
 21    and  the  same are hereby rejected and declared null, void and of no force and
 22    effect.

Statement of Purpose / Fiscal Impact

                      STATEMENT OF PURPOSE
                                
                            RS 14784

This concurrent resolution would reject certain pending rules of
the board of tax appeals  relating to representation and practice
before the board, notice of appeal and agency discovery rules. 
The effect of this resolution, if adopted by both houses, would
be to prevent the agency rules from going into effect.


                          FISCAL NOTE

This concurrent resolution has no fiscal impact



Contact:  Sen. Tim Corder
          332-1317


STATEMENT OF PURPOSE/FISCAL NOTE                  SCR 105