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HOUSE BILL NO. 781
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H0781...............................................by REVENUE AND TAXATION
PROPERTY TAX NOTICES - Amends existing law to provide that school district
taxes shall be separately shown as "maintenance and operation," "bond,"
"supplemental" and "other" on property tax notices; and to allow payments
of current or future real or personal property taxes on a monthly or
03/07 House intro - 1st rdg - to printing
03/08 Rpt prt - to Rev/Tax
03/15 Rpt out - rec d/p - to 2nd rdg
03/16 2nd rdg - to 3rd rdg
03/20 3rd rdg - PASSED - 62-0-8
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford, Cannon,
Chadderdon, Clark, Collins, Deal, Denney, Edmunson, Eskridge,
Field(18), Field(23), Garrett, Hart, Harwood, Henbest, Henderson,
Kemp, LeFavour, Loertscher, Martinez, Mathews, McGeachin, McKague,
Miller, Mitchell, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Ring,
Ringo, Roberts, Rusche, Rydalch, Sali, Sayler, Schaefer, Shepherd(2),
Shepherd(8), Shirley, Skippen, Smith(30), Smith(24), Smylie,
Snodgrass, Trail, Wills, Wood
NAYS -- None
Absent and excused -- Bell, Crow, Ellsworth, Jaquet, Lake, Raybould,
Stevenson, Mr. Speaker
Floor Sponsor - Roberts
Title apvd - to Senate
03/21 Senate intro - 1st rdg - to Loc Gov
03/24 Rpt out - rec d/p - to 2nd rdg
03/27 2nd rdg - to 3rd rdg
03/28 3rd rdg - PASSED - 34-0-1
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett(Clark),
Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
Fulcher, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough,
Langhorst, Little, Lodge, Malepeai, Marley, McGee, McKenzie, Pearce,
Richardson, Schroeder, Stegner, Stennett, Werk, Williams
NAYS -- None
Absent and excused -- Sweet
Floor Sponsor - McKenzie
Title apvd - to House
03/29 To enrol
03/30 Rpt enrol - Sp signed
03/31 Pres signed - To Governor
03/31 Governor signed
Session Law Chapter 322
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 781
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PROPERTY TAXES; AMENDING SECTION 63-902, IDAHO CODE, TO PROVIDE
3 THAT SCHOOL DISTRICT TAXES SHALL BE SEPARATELY SHOWN ON TAX NOTICES AS
4 MAINTENANCE AND OPERATION, BOND, SUPPLEMENTAL AND OTHER; AND AMENDING SEC-
5 TION 63-906, IDAHO CODE, TO PROVIDE THAT ANY PERSON UPON APPLICATION TO
6 THE TAX COLLECTOR MAY ESTABLISH A PAYMENT SCHEDULE TO ALLOW PAYMENTS OF
7 CURRENT OR FUTURE REAL OR PERSONAL PROPERTY TAXES ON A MONTHLY OR A QUAR-
8 TERLY BASIS OF AT LEAST TWENTY-FIVE DOLLARS OR THE BALANCE OWING.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 63-902, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 63-902. PROPERTY TAX NOTICE AND RECEIPTS -- DUTY OF TAX COLLECTOR. (1)
13 For property on the property roll or operating property roll, the county tax
14 collector must, prior to the fourth Monday of November in each year, mail to
15 every taxpayer, or to his agent or representative, at his last known post-
16 office address, a tax notice prepared upon forms prescribed in section 63-219,
17 Idaho Code, which shall contain at least the following:
18 (a) The year in which the property tax was levied;
19 (b) The name and address of the property owner;
20 (c) An accurate description of the property, or in lieu thereof, the tax
21 number of record;
22 (d) The parcel number;
23 (e) Full market value for assessment purposes;
24 (f) The total amount of property taxes due:
25 (i) State;
26 (ii) County;
27 (iii) City;
28 (iv) School district separately shown as:
29 (A) Maintenance and operation;
30 (B) Bond;
31 (C) Supplemental;
32 (D) Other;
33 (v) And every other tax being separately shown.
34 (g) All property tax levies in the tax code area;
35 (h) The date when such property taxes become delinquent;
36 (i) Notation of delinquencies against said property;
37 (j) Whether an interim payment account exists;
38 (k) The different payment options available to the taxpayer, his agent or
39 representative shall be printed in boldface type in a contrasting color or
40 highlighted on the face of the tax notice.
41 (2) The tax notices shall be numbered consecutively and the numbers must
42 be entered upon all property rolls.
43 (3) Tax notices prepared in tax code area format shall state that levy
1 sheets are available to the public.
2 (4) Levy sheets shall list the total property tax levy for each taxing
3 district or taxing jurisdiction and the total in each tax code area.
4 (5) If the taxpayer is one other than the equitable titleholder, such as
5 an escrowee, trustee of trust deed or other third party, the taxpayer shall
6 deliver to the equitable titleholder a statement of the total amount of prop-
7 erty taxes billed, on or before the second Monday of December.
8 (6) The tax collector in each county of the state is authorized to
9 destroy all duplicate property tax receipts and microfilm of tax receipts on
10 file in his office as they reach ten (10) years old. Property tax receipts may
11 be destroyed if information has been replicated in other storage media.
12 (7) Computer and data processing routines for completion of all phases of
13 the property tax roll procedures may be utilized with the responsibility for
14 completion of each office's statutory duties to remain under the supervision
15 of that office. Wherever the designation "property roll" appears within title
16 63, data processing or computer procedures and forms may be substituted as
17 permanent records.
18 (8) The county tax collector must, as soon as possible after the subse-
19 quent or missed property roll is delivered to him from the county auditor,
20 mail a notice to every taxpayer listed on the subsequent or missed property
21 roll, or to his agent or representative. The notice shall conform as nearly as
22 possible to the notice required for property listed on the property roll.
23 (9) Failure to mail such property tax notice, or receipt of said notice
24 by the taxpayer, shall not invalidate the property taxes, or any proceedings
25 in the collection of property taxes, or any proceedings in the foreclosure of
26 property tax liens.
27 (10) No charge, other than property taxes, shall be included on a tax
28 notice unless the entity placing such charge has received approval from the
29 board of county commissioners to place such charge on the tax notice and such
31 (a) Has the authority by law to place a lien on property; and
32 (b) Has the authority to certify such charge to the auditor; and
33 (c) Is required to collect such charge in the same manner provided by law
34 for the collection of real and personal property taxes.
35 SECTION 2. That Section 63-906, Idaho Code, be, and the same is hereby
36 amended to read as follows:
37 63-906. INTERIM PAYMENT ACCOUNT -- RECEIPT FOR DEPOSITS. Any person, upon
38 application to the tax collector, may establish a payment schedule to allow
39 payments including, but not limited to, monthly or quarterly, in amounts of at
40 least twenty-five dollars ($25.00) or the balance owing, to be accumulated
41 toward the payment of current or future real or personal property taxes.
42 (1) The tax collector shall issue a numbered receipt consisting of:
43 (a) Date deposited;
44 (b) Name and address of person making deposit;
45 (c) The amount of payment; and
46 (d) Account identification number or parcel number or legal description.
47 (2) The county shall pay no interest on any interim payment receipts, and
48 the amount so deposited cannot be withdrawn by the depositor. Such receipts
49 shall not invalidate any proceedings in the collection of property taxes, or
50 in the issuance of any delinquency or any proceedings in the foreclosure of
51 tax liens.
52 (3) The payment shall be posted to the roll when the current property tax
53 becomes due.
1 (4) The tax collector may return to the depositor any moneys deposited in
2 excess of the amount necessary to satisfy the tax lien if the payment schedule
3 is not maintained.
4 (5) The tax collector shall be held accountable for all moneys received
5 under this subsection and shall be liable on his official bond for the custody
6 and safekeeping of such moneys, except as to what may be on deposit in desig-
7 nated depositories under the provisions of the public depository law, which is
8 hereby made applicable to such deposits.
STATEMENT OF PURPOSE
This legislation provides that school district taxes shall
be separately shown on tax notices as maintenance and operation,
bond, supplemental and other. It also provides that the tax
collector may establish a payment schedule to allow payments of
current or future real or personal property taxes on a monthly or
quarterly basis of at least Twenty-Five dollars or the balance
Name: Rep. Ken Roberts
STATEMENT OF PURPOSE/FISCAL NOTE H 781