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H0213...............................................by REVENUE AND TAXATION
TAXING DISTRICTS - ELECTIONS - Adds to existing law to provide for
notification of residents by the county clerk when there is to be an
election to create a new taxing district; to provide requirements of the
notice; and to provide consequences for failure to comply with the notice
provisions.
02/20 House intro - 1st rdg - to printing
02/21 Rpt prt - to Rev/Tax
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 213
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO ELECTIONS FOR CREATION OF A NEW TAXING DISTRICT; AMENDING CHAPTER
3 8, TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-802C, IDAHO
4 CODE, TO PROVIDE FOR NOTIFICATION OF RESIDENTS BY THE COUNTY CLERK WHEN
5 THERE IS TO BE AN ELECTION TO CREATE A NEW TAXING DISTRICT, TO PROVIDE
6 REQUIREMENTS OF THE NOTICE AND TO PROVIDE CONSEQUENCES FOR FAILURE TO COM-
7 PLY WITH THE NOTICE PROVISIONS; AND DECLARING AN EMERGENCY.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Chapter 8, Title 63, Idaho Code, be, and the same is
10 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
11 ignated as Section 63-802C, Idaho Code, and to read as follows:
12 63-802C. ELECTION TO CREATE A NEW TAXING DISTRICT. In the case of an
13 election to create a new taxing district, the county clerk, of the county or
14 counties where the proposed taxing district is proposed to be located, shall
15 mail a notice of the election to every resident in the proposed taxing dis-
16 trict in a similar manner that property tax notices are sent out and shall
17 only state with specificity: the date of the election, the polling places, the
18 time the polls will be open, the aggregate amount of taxes that will be raised
19 in the proposed taxing district if the election is successful and the
20 increase that will occur per one hundred thousand dollars ($100,000) of tax-
21 able value of property, above any exemptions, of residential property, commer-
22 cial property, industrial property, land actively devoted to agriculture and
23 operating property. The notice shall be mailed not less than fourteen (14)
24 calendar days prior to the day of the election. The county clerk may bill the
25 proposed taxing district for reimbursement of costs of administering this
26 section. Failure to comply with this section shall make the results of any
27 election to create a new taxing district voidable.
28 SECTION 2. An emergency existing therefor, which emergency is hereby
29 declared to exist, this act shall be in full force and effect on and after its
30 passage and approval.
STATEMENT OF PURPOSE
RS 17036
This legislation requires taxing districts, when holding an
election to create a new taxing district, to mail notices within
fourteen (14) days of such elections to property taxpayers.
FISCAL NOTE
There is no fiscal impact to the general fund. There will
be a cost to districts that hold elections to create new taxing
districts.
Contact
Name: Representative Mike Moyle
Representative Raul Labrador
Representative John Vander Woude
Representative Stan Bastian
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 213