2006 Legislation
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SENATE BILL NO. 1477 – Approp, Tax Appeals Bd

SENATE BILL NO. 1477

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Bill Status



S1477............................................................by FINANCE
APPROPRIATIONS - TAX APPEALS BOARD - Appropriates $349,000 to the State
Board of Tax Appeals in the Department of Revenue and Taxation for fiscal
year 2007; limits the number of full-time equivalent positions to 4; and
directs the allocation of salary savings.
                                                                        
03/27    Senate intro - 1st rdg - to printing
03/28    Rpt prt - to Fin
    Rpt out - rec d/p - to 2nd rdg
03/29    2nd rdg - to 3rd rdg
    Rls susp - PASSED - 35-0-0
      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, Sweet, Werk, Williams
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor - Hill
    Title apvd - to House
03/30    House intro - 1st rdg - to 2nd rdg
    Rls susp - PASSED - 60-0-10
      AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
      Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford, Cannon,
      Chadderdon, Collins, Crow, Deal, Denney, Edmunson, Ellsworth,
      Eskridge, Field(18), Garrett, Hart, Harwood, Henbest, Henderson,
      Jaquet, Kemp, LeFavour, Loertscher, Martinez, Mathews, McKague,
      Miller, Mitchell, Moyle, Nielsen, Pasley-Stuart, Pence, Raybould,
      Ring, Ringo, Roberts, Rusche, Rydalch, Sali, Sayler, Schaefer,
      Shepherd(2), Shepherd(8), Shirley, Skippen, Smith(30), Smith(24),
      Stevenson, Trail, Wills, Wood
      NAYS -- None
      Absent and excused -- Bedke, Bell, Clark, Field(23), Lake, McGeachin,
      Nonini, Smylie, Snodgrass, Mr. Speaker
    Floor Sponsor - Bolz
    Title apvd - to Senate
03/31    To enrol
04/03    Rpt enrol - Pres signed - Sp signed
04/04    To Governor
04/07    Governor signed
         Session Law Chapter 402
         Effective: 07/01/06

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                 Second Regular Session - 2006
                                                                        
                                                                        
                                       IN THE SENATE
                                                                        
                                    SENATE BILL NO. 1477
                                                                        
                                    BY FINANCE COMMITTEE
                                                                        
  1                                        AN ACT
  2    APPROPRIATING MONEYS TO THE BOARD OF TAX APPEALS FOR FISCAL YEAR 2007;  LIMIT-
  3        ING  THE NUMBER OF FULL-TIME EQUIVALENT POSITIONS; AND DIRECTING THE ALLO-
  4        CATION OF SALARY SAVINGS.
                                                                        
  5    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  6        SECTION 1.  There is hereby appropriated to the Board of  Tax  Appeals  in
  7    the  Department  of  Revenue and Taxation the following amounts to be expended
  8    according to the designated expense classes from  the  listed  funds  for  the
  9    period July 1, 2006, through June 30, 2007:
 10                             FOR          FOR            FOR
 11                          PERSONNEL    OPERATING       CAPITAL
 12                            COSTS     EXPENDITURES     OUTLAY      TOTAL
 13    FROM:
 14    General Fund         $267,600         $68,800                   $336,400
 15    Economic Recovery
 16     Reserve Fund           5,000           2,400       $5,200        12,600
 17      TOTAL              $272,600         $71,200       $5,200      $349,000
                                                                        
 18        SECTION  2.  In  accordance with Section 67-3519, Idaho Code, the Board of
 19    Tax Appeals is authorized no more than four (4) full-time equivalent positions
 20    at any point during the period July 1, 2006, through June 30,  2007,  for  the
 21    program  specified in Section 1 of this act, unless specifically authorized by
 22    the Governor. The Joint  Finance-Appropriations  Committee  will  be  notified
 23    promptly of any increased positions so authorized.
                                                                        
 24        SECTION 3.  The Board of Tax Appeals is hereby directed to allocate salary
 25    savings,  based  on  performance,  to provide for employee salary needs before
 26    other operational budget priorities are considered. Where applicable,  employ-
 27    ees  whose  salaries are below the midpoint of their pay grade or occupational
 28    groups with significant turnover rates shall be considered first in the  order
 29    of salary savings distributions.

Statement of Purpose / Fiscal Impact


Statement of Purpose
RS15312

This is the Fiscal Year 2007 appropriation for the Board of Tax Appeals.

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&nbsp

Fiscal Note
FTP  Gen  Ded  Fed  Total 


FY 2006 Original Appropriation 4.00  334,300  9,300  343,600 
HB 395 One-time 1% Salary Increase 0.00  2,100  2,100 
Omnibus CEC Supplemental 0.00  2,500  2,500 


FY 2006 Total Appropriation 4.00  338,900  9,300  348,200 
Removal of One-Time Expenditures 0.00  (2,100)  (9,300)  (11,400) 


FY 2007 Base 4.00  336,800  336,800 
Benefit Costs 0.00  (5,400)  (5,400) 
Inflationary Adjustments 0.00  700  700 
Replacement Items 0.00  5,200  5,200 
Statewide Cost Allocation 0.00  2,300  2,300 
Change in Employee Compensation 0.00 
Nondiscretionary Adjustments 0.00  2,000  2,000 


FY 2007 Program Maintenance 4.00  336,400  5,200  341,600 



Enhancements          
Board of Tax Appeals          
 1. Employee Retirement Transition 0.00  5,000  5,000 
 2. Administrative Assistant 0.00 
 3. Hearing Officer Pay 0.00 
 4. Legal Assistant Pay 0.00 
 5. Administrative Rules 0.00  400  400 
 6. Communications Costs 0.00  1,000  1,000 
 7. Copier Maintenance 0.00  1,000  1,000 


FY 2007 Total 4.00  336,400  12,600  349,000 
Chg from FY 2006 Orig Approp 0.00  2,100  3,300  5,400 
% Chg from FY 2006 Orig Approp. 0.0%  0.6%  35.5%    1.6% 

In addition to standard program maintenance items, this budget includes one-time Economic Recovery Reserve Fund money for four line items. The first (#1) provides funding to pay of the vacation balance of a longtime employee who is retiring. The second (#5) pays for the cost of a re-write of the board’s administrative rules. The third (#6) covers increased communications costs, including the increased postal rate. The fourth (#7) provides for increased copier maintenance costs.

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Contact: Jason Hancock 334-4739

Legislative Services Office, Budget & Policy Analysis

Statement of Purpose/Fiscal Note Bill No. S1477