Print Friendly HOUSE BILL NO. 179 – Taxing dist, notice, info required
HOUSE BILL NO. 179
View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.
This sentence is marked with bold and underline to show added text.
This sentence is marked with strikethrough and italic, indicating
text to be removed.
H0179...............................................by REVENUE AND TAXATION
TAXING DISTRICTS - Amends existing law to require that the percentage
change from the prior year property taxes and phone numbers of each taxing
district be included in the property tax notice.
02/12 House intro - 1st rdg - to printing
02/13 Rpt prt - to Rev/Tax
02/15 Rpt out - rec d/p - to 2nd rdg
02/16 2nd rdg - to 3rd rdg
02/22 3rd rdg - 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,
Harwood, Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador,
Lake, LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin,
Mortimer, Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick, Pence,
Ring, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(2),
Shepherd(8), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
Thayn, Trail, Vander Woude, Wills, Wood(27), Wood(35), Mr. Speaker
NAYS -- None
Absent and excused -- Raybould, Stevenson
Floor Sponsor - Roberts
Title apvd - to Senate
02/23 Senate intro - 1st rdg - to Loc Gov
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 179
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PAYMENT AND COLLECTION OF PROPERTY TAXES; AMENDING SECTION 63-902,
3 IDAHO CODE, TO REQUIRE THAT THE PERCENTAGE CHANGE FROM THE PRIOR YEAR'S
4 PROPERTY TAXES AND PHONE NUMBERS OF EACH TAXING DISTRICT ARE INCLUDED IN
5 THE PROPERTY TAX NOTICE; AND PROVIDING AN EFFECTIVE DATE.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-902, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-902. PROPERTY TAX NOTICE AND RECEIPTS -- DUTY OF TAX COLLECTOR. (1)
10 For property on the property roll or operating property roll, the county tax
11 collector must, prior to the fourth Monday of November in each year, mail to
12 every taxpayer, or to his agent or representative, at his last known post-
13 office address, a tax notice prepared upon forms prescribed in section 63-219,
14 Idaho Code, which shall contain at least the following:
15 (a) The year in which the property tax was levied;
16 (b) The name and address of the property owner;
17 (c) An accurate description of the property, or in lieu thereof, the tax
18 number of record;
19 (d) The parcel number;
20 (e) Full market value for assessment purposes;
21 (f) The total amount of property taxes due:
22 (i) State;
23 (ii) County;
24 (iii) City;
25 (iv) School district separately shown as:
26 (A) Maintenance and operation;
27 (B) Bond;
28 (C) Supplemental;
29 (D) Other;
30 (v) And every other tax being separately shown.
31 (g) All property tax levies in the tax code area;
32 (h) The date when such property taxes become delinquent;
33 (i) Notation of delinquencies against said property;
34 (j) Whether an interim payment account exists;
35 (k) The different payment options available to the taxpayer, his agent or
36 representative shall be printed in boldface type in a contrasting color or
37 highlighted on the face of the tax notice;
38 (l) Percentage change in taxes from the prior year by taxing district;
39 (m) Phone numbers of each taxing district.
40 (2) The tax notices shall be numbered consecutively and the numbers must
41 be entered upon all property rolls.
42 (3) Tax notices prepared in tax code area format shall state that levy
43 sheets are available to the public.
1 (4) Levy sheets shall list the total property tax levy for each taxing
2 district or taxing jurisdiction and the total in each tax code area.
3 (5) If the taxpayer is one other than the equitable titleholder, such as
4 an escrowee, trustee of trust deed or other third party, the taxpayer shall
5 deliver to the equitable titleholder a statement of the total amount of prop-
6 erty taxes billed, on or before the second Monday of December.
7 (6) The tax collector in each county of the state is authorized to
8 destroy all duplicate property tax receipts and microfilm of tax receipts on
9 file in his office as they reach ten (10) years old. Property tax receipts may
10 be destroyed if information has been replicated in other storage media.
11 (7) Computer and data processing routines for completion of all phases of
12 the property tax roll procedures may be utilized with the responsibility for
13 completion of each office's statutory duties to remain under the supervision
14 of that office. Wherever the designation "property roll" appears within title
15 63, data processing or computer procedures and forms may be substituted as
16 permanent records.
17 (8) The county tax collector must, as soon as possible after the subse-
18 quent or missed property roll is delivered to him from the county auditor,
19 mail a notice to every taxpayer listed on the subsequent or missed property
20 roll, or to his agent or representative. The notice shall conform as nearly as
21 possible to the notice required for property listed on the property roll.
22 (9) Failure to mail such property tax notice, or receipt of said notice
23 by the taxpayer, shall not invalidate the property taxes, or any proceedings
24 in the collection of property taxes, or any proceedings in the foreclosure of
25 property tax liens.
26 (10) No charge, other than property taxes, shall be included on a tax
27 notice unless the entity placing such charge has received approval from the
28 board of county commissioners to place such charge on the tax notice and such
30 (a) Has the authority by law to place a lien on property; and
31 (b) Has the authority to certify such charge to the auditor; and
32 (c) Is required to collect such charge in the same manner provided by law
33 for the collection of real and personal property taxes.
34 SECTION 2. This act shall be in full force and effect on and after Octo-
35 ber 1, 2008.
STATEMENT OF PURPOSE
This legislation will require that tax notices show the
percentage change in taxes from the prior year, and will require
phone numbers of each taxing district. The effective date of
this legislation will be October 1, 2008.
No fiscal impact to the general fund.
Name: Representative Ken Roberts
STATEMENT OF PURPOSE/FISCAL NOTE H 179