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H0022...............................................by REVENUE AND TAXATION
BOARD OF EQUALIZATION - Amends existing law relating to property tax to
require additional time before the Board of Equalization takes final action
in the case of service by mail of the notice.
01/17 House intro - 1st rdg - to printing
01/18 Rpt prt - to Rev/Tax
01/22 Rpt out - rec d/p - to 2nd rdg
01/23 2nd rdg - to 3rd rdg
01/24 3rd rdg - PASSED - 69-0-1
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew,
Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart, Harwood,
Henbest(Wallace), Henderson, Jaquet, Killen, King, Kren, Labrador,
Lake, LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin,
Mortimer, Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick, Pence,
Raybould, Ring, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer,
Shepherd(2), Shepherd(8), Shirley, Shively, Smith(30), Smith(24),
Snodgrass, Stevenson, Thayn, Trail, Vander Woude, Wills, Wood(27),
Wood(35), Mr. Speaker
NAYS -- None
Absent and excused -- Clark
Floor Sponsor - Harwood
Title apvd - to Senate
01/25 Senate intro - 1st rdg - to Loc Gov
02/02 Rpt out - rec d/p - to 2nd rdg
02/05 2nd rdg - to 3rd rdg
02/06 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
Cameron, Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes,
Goedde, Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst,
Little, Lodge, Malepeai, McGee, McKague, McKenzie, Pearce,
Richardson, Schroeder, Siddoway, Stegner, Stennett, Werk
NAYS -- None
Absent and excused -- None
Floor Sponsor - Heinrich
Title apvd - to House
02/07 To enrol
02/08 Rpt enrol - Sp signed
02/09 Pres signed
02/12 To Governor
02/14 Governor signed
Session Law Chapter 15
Effective: 07/01/07
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 22
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO NOTICES TO TAXPAYERS OF NEW ASSESSMENTS AND CHANGES; AMENDING SEC-
3 TION 63-506, IDAHO CODE, TO REQUIRE ADDITIONAL TIME BEFORE THE BOARD OF
4 EQUALIZATION TAKES FINAL ACTION IN THE CASE OF SERVICE BY MAIL.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 63-506, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-506. NOTICE TO TAXPAYER OF NEW ASSESSMENTS AND CHANGES. The board of
9 equalization must, before taking final action in equalizing the assessed value
10 of the property of any person refusing to appear and testify, or in increasing
11 the assessed value of any property, notify the owner thereof, or his agent or
12 representative, of its intention to do so, and require such person to appear
13 forthwith before the board and make objection, if he has any. The board may
14 direct the notice to be served personally upon the owner, or his agent or rep-
15 resentative; or, it may direct the clerk to serve the notice by mail,
16 addressed to such owner, or his agent or representative, at his last known
17 post office address. In the case of service by mail, the board of equalization
18 shall not take final action until five ten (510) working days after the mail-
19 ing of such notice, unless the owner, or his agent, or representative, shall
20 sooner appear. If the owner is one other than the equitable titleholder, such
21 as an escrowee, trustee of trust deed or other third party, the owner shall,
22 within ten (10) days, deliver to the equitable titleholder a true copy of the
23 notice from the board of equalization.
STATEMENT OF PURPOSE
RS 16644
This legislation increases the time a taxpayer has to appeal the
new property valuation, from five to ten working days after a new
assessment has been mailed.
FISCAL NOTE
No fiscal impact.
Contact
Name: Representative Harwood
Senator Heinrich
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 22