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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
]]]] 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.
]]]] 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.".
]]]] 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
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