2007 Legislation
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HOUSE BILL NO. 85 – Irrigation facilities, tax exmpt

HOUSE BILL NO. 85

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Bill Status



H0085aaS......................................by RESOURCES AND CONSERVATION
IRRIGATION FACILITIES - Adds to existing law relating to irrigation
districts to provide certain tax exemptions for certain irrigation
facilities.
                                                                        
02/01    House intro - 1st rdg - to printing
02/02    Rpt prt - to Rev/Tax
02/12    Rpt out - rec d/p - to 2nd rdg
02/13    2nd rdg - to 3rd rdg
02/15    3rd rdg - PASSED - 65-0-5
      AYES -- Anderson, Andrus, Barrett, Bayer, Bell, Bilbao, Black, Block,
      Bock, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Collins,
      Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart, Harwood, Henbest,
      Henderson, Jaquet, Killen, King, Kren, Labrador, Lake, LeFavour,
      Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer, Moyle,
      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, Wood(27), Wood(35), Mr. Speaker
      NAYS -- None
      Absent and excused -- Bedke, Boe, Clark, Nielsen, Wills
    Floor Sponsor - Schaefer
    Title apvd - to Senate
02/16    Senate intro - 1st rdg - to Loc Gov
02/28    Rpt out - to 14th Ord
03/01    Rpt out amen - to 1st rdg as amen
03/02    1st rdg - to 2nd rdg as amen
03/05    2nd rdg - to 3rd rdg as amen
03/08    3rd rdg as amen - 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 - McKenzie
    Title apvd - to House
03/09    House concurred in Senate amens - to engros
03/12    Rpt engros - 1st rdg - to 2nd rdg as amen
03/13    2nd rdg - to 3rd rdg as amen
03/14    3rd rdg as amen - PASSED - 68-0-2
      AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
      Block, Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew,
      Clark, Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart,
      Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador, Lake,
      LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer,
      Moyle, Nielsen, Nonini, 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 -- Harwood, Pasley-Stuart
    Floor Sponsor - Schaefer
    Title apvd - to enrol
03/15    Rpt enrol - Sp signed - Pres signed
03/16    To Governor
03/21    Governor signed
         Session Law Chapter 136
         Effective: 07/01/07

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 85
                                                                        
                          BY RESOURCES AND CONSERVATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO IRRIGATION DISTRICTS; AMENDING CHAPTER 15, TITLE 43, IDAHO   CODE,
  3        BY  THE ADDITION OF A NEW SECTION 43-1510, IDAHO CODE, TO PROVIDE FOR CER-
  4        TAIN TAX EXEMPTIONS.
                                                                        
  5    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  6        SECTION 1.  That Chapter 15, Title 43, Idaho Code, be,  and  the  same  is
  7    hereby  amended by the addition thereto of a NEW SECTION, to be known and des-
  8    ignated as Section 43-1510, Idaho Code, and to read as follows:
                                                                        
  9        43-1510.  TAX EXEMPTIONS. The  property  and  revenue  of  any  irrigation
 10    facility,  and  all  operating property as described in section 63-602N, Idaho
 11    Code, and of all parks and recreational facilities owned or maintained  by  an
 12    irrigation  district  pursuant  to  this title, shall be exempt from taxation.
 13    Such property tax exemption shall not be subject to  approval  by  the  county
 14    board  of  equalization. Bonds and interim notes, and interest thereon, issued
 15    pursuant to the authority contained in this title shall be exempt  from  taxa-
 16    tion under the Idaho income tax law.

Amendment


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                                                     Moved by    McKenzie            
                                                                        
                                                     Seconded by Hill                
                                                                        
                                                                        
                                       IN THE SENATE
                              SENATE AMENDMENT TO H.B. NO. 85
                                                                        
  1                                AMENDMENT TO SECTION 1
  2        On page 1 of the printed bill, delete lines 9 through 12 and insert:
  3        "43-1510.  TAX EXEMPTIONS.  The following irrigation district property and
  4    the revenue therefrom shall be exempt from taxation: (1) water rights for  the
  5    irrigation   of   lands;   (2)  irrigation  structures  described  in  section
  6    63-602N(2), Idaho Code;  (3)  all  operating  property  described  in  section
  7    63-602N(3), Idaho Code; and (4) all parks and recreational facilities owned or
  8    maintained by an irrigation district pursuant to this title.".

Engrossed Bill (Original Bill with Amendment(s) Incorporated)


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                        HOUSE BILL NO. 85, As Amended in the Senate
                                                                        
                          BY RESOURCES AND CONSERVATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO IRRIGATION DISTRICTS; AMENDING CHAPTER 15, TITLE 43,  IDAHO  CODE,
  3        BY  THE ADDITION OF A NEW SECTION 43-1510, IDAHO CODE, TO PROVIDE FOR CER-
  4        TAIN TAX EXEMPTIONS.
                                                                        
  5    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  6        SECTION 1.  That Chapter 15, Title 43, Idaho Code, be,  and  the  same  is
  7    hereby  amended by the addition thereto of a NEW SECTION, to be known and des-
  8    ignated as Section 43-1510, Idaho Code, and to read as follows:
                                                                        
  9        43-1510.  TAX EXEMPTIONS. The following irrigation district  property  and
 10    the  revenue therefrom shall be exempt from taxation: (1) water rights for the
 11    irrigation  of  lands;  (2)  irrigation  structures   described   in   section
 12    63-602N(2),  Idaho  Code;  (3)  all  operating  property  described in section
 13    63-602N(3), Idaho Code; and (4) all parks and recreational facilities owned or
 14    maintained by an irrigation district pursuant to this title. Such property tax
 15    exemption shall not be subject to approval by the county  board  of  equaliza-
 16    tion.  Bonds  and  interim notes, and interest thereon, issued pursuant to the
 17    authority contained in this title shall be  exempt  from  taxation  under  the
 18    Idaho income tax law.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                             RS 16652

This legislation codifies in one statute tax exemptions
applicable to irrigation district property, bonds and notes. 
Under this legislation, the tax exemption for an irrigation
district's irrigation facilities and related "operating" property
would not be subject to annual approval by the county board of
equalization pursuant to Idaho Code section 63-602(3).  This
legislation also provides that public parks and recreation
facilities owned and operated by an irrigation district pursuant
to Idaho Code sections 43-326 and 43-2503 are exempt from
taxation.  Similar tax exemptions are provided in Idaho Code
section 42-4115 for water and sewer district works, and in Idaho
Code section 43-1920 for domestic water system works operated by
an irrigation district.

                                
                          FISCAL NOTE

There are no fiscal impacts.  The property, bonds and notes
covered by this legislation have historically been exempt from
taxation.  Administrative cost savings are anticipated from the
clarification that these property tax exemptions are not subject
to annual approval by the county board of equalization.


Contact
Name:  Norm Semanko, Idaho Water Users Assoc.
Phone: 344-6690


STATEMENT OF PURPOSE/FISCAL NOTE                          H 85