2007 Legislation
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HOUSE BILL NO. 216 – Property, county acquire, tax deed


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H0216...............................................by REVENUE AND TAXATION
PROPERTY - TAX DEEDS - Adds to and amends existing law to provide for
distribution of proceeds from the sale of property acquired by tax deed;
and to revise the definition of "party in interest."
02/20    House intro - 1st rdg - to printing
02/21    Rpt prt - to Rev/Tax
02/27    Rpt out - rec d/p - to 2nd rdg
02/28    2nd rdg - to 3rd rdg
03/01    3rd rdg - PASSED - 43-26-1
      AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bilbao, Block,
      Chadderdon, Clark, Collins, Crane, Eskridge, Hagedorn, Hart, Harwood,
      Henbest, Henderson, Kren, Labrador, Lake, LeFavour, Loertscher,
      Luker, Marriott, Mathews, McGeachin, Mortimer, Moyle, Nielsen,
      Nonini, Raybould, Roberts, Rusche, Schaefer, Shepherd(8), Shirley,
      Shively, Thayn, Vander Woude, Wills, Wood(27), Wood(35), Mr. Speaker
      NAYS -- Bell, Black, Bock, Bolz, Brackett, Bradford, Chavez, Chew,
      Durst, Edmunson, Jaquet, Killen, King, Pasley-Stuart, Patrick, Pence,
      Ring, Ringo, Ruchti, Sayler, Shepherd(2), Smith(30), Smith(24),
      Snodgrass, Stevenson, Trail
      Absent and excused -- Boe
    Floor Sponsor - Hart
    Title apvd - to Senate
03/02    Senate intro - 1st rdg - to Loc Gov

Bill Text

  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                              IN THE HOUSE OF REPRESENTATIVES
                                     HOUSE BILL NO. 216
                             BY REVENUE AND TAXATION COMMITTEE
  1                                        AN ACT
  9        "PARTY IN INTEREST."
 10    Be It Enacted by the Legislature of the State of Idaho:
 11        SECTION  1.  That  Section  31-808, Idaho Code, be, and the same is hereby
 12    amended to read as follows:
 16    TION OF PROPERTY TO OTHER UNITS OF GOVERNMENT. (1) A board of  county  commis-
 17    sioners shall have the power and authority to sell or offer for sale at public
 18    auction  any  real  or personal property belonging to the county not necessary
 19    for its use. However, personal property not exceeding two hundred  fifty  dol-
 20    lars ($250) in value may be sold at private sale without notice or public auc-
 21    tion. Prior to offering the property for sale, the board of county commission-
 22    ers  shall  advertise notice of the auction in a newspaper, as defined in sec-
 23    tion 60-106, Idaho Code, either published in the county or  having  a  general
 24    circulation  in  the county, not less than ten (10) calendar days prior to the
 25    auction. If the property to be sold is real property, the notice  to  be  pub-
 26    lished  shall  contain  the legal description as well as the street address of
 27    the property. If the property is outside the corporate limits of  a  city  and
 28    does  not  have  a street address, then the description shall also contain the
 29    distance and direction of the location of the real property from  the  closest
 30    city.  If the property to be sold is acquired by tax deed, the notice required
 31    to be published shall include, next to the description of  the  property,  the
 32    name  of  the  taxpayer  as  it appears in the delinquent tax certificate upon
 33    which the tax deed was issued. The property shall be sold to the highest  bid-
 34    der.  However,  the  board  of  county  commissioners may reserve the right to
 35    reject any and all bids and shall have discretionary authority  to  reject  or
 36    accept  any  bid which may be made for an amount less than the total amount of
 37    all delinquent taxes, late charges, costs and interest which may have  accrued
 38    against  any  property  so offered for sale, including the amount specified in
 39    the tax deed to the county.
 40        (2)  Proceeds from the sale of county property not acquired  by  tax  deed
 41    shall  be paid into the county treasury for the general use of the county.  If
 42    the property to be sold has been acquired by tax deed, pursuant to the  provi-
 43    sions  of  chapter 10, title 63, Idaho Code, the proceeds from the sale, after
  1    reimbursement to the county for the cost of advertising  and  sale,  shall  be
  2    apportioned  to the taxing districts in which the property is situated accord-
  3    ing to the levy applied to the year of delinquency upon which the tax deed was
  4    issued to the county distributed as provided in section 31-808A, Idaho Code.
  5        (3)  Any property sold may be carried on  a  recorded  contract  with  the
  6    county  for a term not to exceed ten (10) years and at an interest rate not to
  7    exceed the rate of interest specified in section 28-22-104(1), Idaho Code. The
  8    board of county commissioners shall have  the authority to cancel any contract
  9    if the purchaser fails to comply with any of the terms of the contract and the
 10    county shall retain all payments made on the contract. The title to all  prop-
 11    erty  sold  on contract shall be retained in the name of the county until full
 12    payment has been made by  the  purchaser.  However,  the  purchaser  shall  be
 13    responsible  for  payment  of all property taxes during the period of the con-
 14    tract.
 15        (4)  Any sale of property by the county shall vest in the purchaser all of
 16    the right, title and interest of the county in  the  property,  including  all
 17    delinquent  taxes  which  have become a lien on the property since the date of
 18    issue of the tax deed, if any.
 19        (5)  In addition to the purchase price, a purchaser  of  county  property,
 20    including  property  acquired  by tax deed, shall pay all fees required by law
 21    for the transfer of property. No deed for any real estate  purchased  pursuant
 22    to the provisions of this section shall be delivered to a purchaser until such
 23    deed has been recorded in the county making the sale.
 24        (6)  Should  the  county be unable to sell at a public auction any real or
 25    personal property belonging to the county, including property acquired by  tax
 26    deed,  it  may  sell  the property without further notice by public or private
 27    sale upon such terms and conditions as the county deems  necessary.  Distribu-
 28    tion  of  the proceeds of sale shall be as set forth in subsection (2) of this
 29    section.
 30        (7)  The board of county commissioners may at its discretion, when in  the
 31    county's  best  interest, exchange and do all things necessary to exchange any
 32    of the real property now or hereafter held and owned by the  county  for  real
 33    property  of  equal value, public or private, to consolidate county real prop-
 34    erty or aid the county in the control and management or  use  of  county  real
 35    property.
 36        (8)  The board of county commissioners may, by resolution, declare certain
 37    parcels of real property as odd-lot property, all or portions of which are not
 38    needed for public purposes and are excess to the needs of the county. For pur-
 39    poses  of  this  subsection, odd-lot property is defined as that property that
 40    has an irregular shape or is a remnant and has value primarily to an adjoining
 41    property owner. Odd-lot property may be sold to an adjacent property owner for
 42    fair market value that is estimated by a land appraiser licensed  to  appraise
 43    property in the state of Idaho. If, after thirty (30) days' written notice, an
 44    adjoining property owner or owners do not desire to purchase the odd-lot prop-
 45    erty,  the  board  of  county commissioners may sell the property to any other
 46    interested party for not less than the appraised value. When a sale of odd-lot
 47    property is agreed to, a public advertisement of the  pending  sale  shall  be
 48    published  in one (1) edition of the newspaper as defined in subsection (1) of
 49    this section, and the public shall have fifteen (15) days  to  object  to  the
 50    sale in writing. The board of county commissioners shall make the final deter-
 51    mination regarding the sale of odd-lot property in an open meeting.
 52        (9)  In  addition  to any other powers granted by law, the board of county
 53    commissioners may at their discretion, grant to or exchange with  the  federal
 54    government,  the  state of Idaho, any political subdivision or taxing district
 55    of the state of Idaho or any local historical society which is incorporated as
  1    an Idaho nonprofit corporation which operates primarily in the county or main-
  2    tains a museum in the county, with or without compensation, any real  or  per-
  3    sonal  property  or  any  interest  in  such  property  owned by the county or
  4    acquired by tax deed, after adoption of a resolution by the  board  of  county
  5    commissioners  that  the grant or exchange of property is in the public inter-
  6    est.  Notice of such grant or exchange shall be as provided in subsection  (1)
  7    of  this  section  and  the decision may be made at any regularly or specially
  8    scheduled meeting of the board of  county  commissioners.  The  execution  and
  9    delivery  by  the  county  of   the deed conveying an interest in the property
 10    shall operate to discharge and cancel all levies, liens and taxes made or cre-
 11    ated for the benefit of the state, county or any other  political  subdivision
 12    or  taxing  district  and  to  cancel  all titles or claims of title including
 13    claims of redemption to such real property asserted or existing at the time of
 14    such conveyance. However, if the property conveyed is subject to  a  lien  for
 15    one (1) or more unsatisfied special assessments, the lien shall continue until
 16    all  special assessments have been paid in full. At no time shall a lien for a
 17    special assessment be extinguished prior to  such  special  assessment  having
 18    been  paid  in  full. Any property conveyed to any local historical society by
 19    the county shall revert to the county when the property is no longer  utilized
 20    for the purposes for which it was conveyed.
 21        (10) When the county has title to mineral rights severed from the property
 22    to  which  they attach, and the mineral rights have value of less than twenty-
 23    five dollars ($25.00) per acre, the board of county commissioners may  act  to
 24    return the mineral rights to the land from which they were severed in the fol-
 25    lowing  manner:  the  proposed  action  must appear on the agenda of a regular
 26    meeting of the board of county commissioners;  and  the  motion  to  make  the
 27    return must be adopted unanimously by the board voting in open meeting.
 28        SECTION  2.  That  Chapter  8,  Title  31, Idaho Code, be, and the same is
 29    hereby amended by the addition thereto of a NEW SECTION, to be known and  des-
 30    ignated as Section 31-808A, Idaho Code, and to read as follows:
 32    DEED. (1) The proceeds of a sale of property acquired by tax deed pursuant  to
 33    the provisions of section 31-808, Idaho Code, shall be distributed as follows:
 34        (a)  Reimbursement  shall  first  be made to the county for all reasonable
 35        transaction costs including issuance  of  the  tax  deed,  cost  of  title
 36        report,  advertising  costs relating to sale of the property, cost of pro-
 37        viding notice to the record owner or owners and any parties in interest as
 38        required by section 63-1005, Idaho Code, internal  costs  to  the  county,
 39        which  shall be calculated using the average hourly operating cost of each
 40        department affected and based on time records maintained  by  the  county,
 41        and any other reasonable transaction costs; and
 42        (b)  Following  the  distribution in subsection (1)(a) of this section, an
 43        amount equal to the delinquency, including late charges and accrued inter-
 44        est, shall be apportioned among the several state, county and taxing  dis-
 45        trict accounts in the same manner as provided by law for the apportionment
 46        of property taxes.
 47        (2)  Any  amount  remaining after distribution of the proceeds as provided
 48    in subsection (1) of this section shall be referred to as surplus  funds,  and
 49    such  surplus  funds shall be paid into the county treasury by the tax collec-
 50    tor, upon the certificate of the county auditor. Within twenty-one  (21)  days
 51    of  the date on which the surplus funds are paid into the county treasury, the
 52    county treasurer shall serve written notice of surplus  funds  to  the  record
 53    owner or owners and all parties in interest who were entitled to notice of the
  1    pending  issuance of the tax deed pursuant to section 63-1005, Idaho Code. The
  2    notice shall clearly identify the amount  of  surplus  funds,  the  names  and
  3    addresses of all persons on whom notice is being served, and the procedures to
  4    be followed in making a claim to the surplus funds. Service of notice shall be
  5    accomplished by certified mailing of the notice to the most current address of
  6    the recipient reflected in the county records, including property tax records,
  7    driver's  license  records  and  any other records reasonably available to the
  8    county. Persons receiving such notice who wish  to  claim  any  surplus  funds
  9    shall  submit  a  notarized claim to the county within ninety (90) days of the
 10    date of such notice. A claim for surplus funds shall include the name  of  the
 11    claimant,  an address where the claimant receives mail, the basis of the claim
 12    and the amount of the claim.
 13        (3)  If the aggregate of the amounts claimed  by  those  parties  to  whom
 14    notice  was  sent  pursuant  to subsection (2) of this section, is equal to or
 15    less than the surplus funds, the county treasurer shall distribute the surplus
 16    funds to the claimants in accordance with the amounts claimed within one  hun-
 17    dred  fifty  (150)  days of the date on which the surplus funds were paid into
 18    the county treasury.
 19        (4)  If the aggregate of the amounts claimed  by  those  parties  to  whom
 20    notice  was  sent pursuant to subsection (2) of this section, exceeds the sur-
 21    plus funds, the county treasurer shall notify all claimants who have submitted
 22    valid claims of the names and addresses of all other claimants and  the  basis
 23    and amount of the claims asserted by each. The notice shall also state that if
 24    the  claimants reach unanimous agreement on distribution of the surplus funds,
 25    the surplus funds shall be distributed by the county treasurer  in  accordance
 26    with  an  agreement signed and acknowledged by all claimants. If the claimants
 27    cannot reach unanimous agreement within sixty (60)  days  from  the  date  the
 28    notice  in  this  subsection (4) was sent, the county treasurer shall have the
 29    county prosecutor file a petition to refer the matter to the district court in
 30    which the property sold by tax deed is located, for resolution of the  dispute
 31    and final distribution of surplus funds.
 32        The  petition shall name all claimants and shall seek an order of the dis-
 33    trict court to determine the amount of surplus funds that will be  distributed
 34    to  each  claimant.  At  the time the petition is filed, the county prosecutor
 35    shall pay all required filing fees from the surplus funds, and shall  transfer
 36    the  remaining surplus funds to the control of the district court. Thereafter,
 37    neither the county treasurer nor the county prosecutor shall have any right to
 38    or interest in the funds.
 39        (5)  In making its order for distribution  of  surplus  funds,  the  court
 40    shall  give  priority  to parties in interest in the order of their respective
 41    lien priorities. Then, if any surplus funds remain, they shall be  distributed
 42    to the record owner or owners as their interest may appear.
 43        (6)  If  no  claims are filed with the county treasurer in response to the
 44    notice sent pursuant to subsection (2) of this section, or if after  distribu-
 45    tion  of  the surplus funds as provided in subsection (3) of this section, any
 46    surplus funds remain, such surplus funds shall be apportioned among  the  sev-
 47    eral state, county and taxing district accounts in the same manner as provided
 48    by law for the apportionment of property taxes.
 49        SECTION  3.  That  Section  63-201, Idaho Code, be, and the same is hereby
 50    amended to read as follows:
 51        63-201.  DEFINITIONS. As used for property tax purposes in title 63, chap-
 52    ters 1 through 23, Idaho Code, the terms defined in this  section  shall  have
 53    the following meanings, unless the context clearly indicates another meaning:
  1        (1)  "Appraisal" means an estimate of property value for property tax pur-
  2    poses.
  3        (a)  For the purpose of estimated property value to place the value on any
  4        assessment  roll,  the  value estimation must be made by the assessor or a
  5        certified property tax appraiser.
  6        (b)  For the purpose of estimating property value to present for an appeal
  7        filed pursuant to sections 63-501A, 63-407 and  63-409,  Idaho  Code,  the
  8        value  estimation  may  be  made by the assessor, a certified property tax
  9        appraiser, a licensed appraiser, or  a certified appraiser or any party as
 10        specified by law.
 11        (2)  "Bargeline" means those water  transportation  tugs,  boats,  barges,
 12    lighters  and  other equipment and property used in conjunction with waterways
 13    for bulk transportation of freight or ship assist.
 14        (3)  "Cogenerators" means facilities which produce  electric  energy,  and
 15    steam  or  forms  of  useful energy which are used for industrial, commercial,
 16    heating or cooling purposes.
 17        (4)  "Collection costs" are amounts authorized by law to  be  added  after
 18    the date of delinquency and collected in the same manner as property tax.
 19        (5)  "Delinquency"  means  any property tax, special assessment, fee, col-
 20    lection cost, or charge collected in the same manner as property tax, that has
 21    not been paid in the manner and within the time limits provided by law.
 22        (6)  "Improvements" means all buildings, structures, fixtures  and  fences
 23    erected upon or affixed to the land, and all fruit, nut-bearing and ornamental
 24    trees  or  vines  not of natural growth, growing upon the land, except nursery
 25    stock.
 26        (7)  "Late charge" means a charge of two percent (2%) of the delinquency.
 27        (8)  "Lawful money of the United States" means currency and  coin  of  the
 28    United  States at par value and checks and drafts which are payable in dollars
 29    of the United States at par value, payable upon demand or presentment.
 30        (9)  "Manufactured home" means a structure defined as a manufactured  home
 31    in section 39-4105, Idaho Code.
 32        (10) "Market  value"  means the amount of United States dollars or equiva-
 33    lent for which, in all probability, a property would exchange hands between  a
 34    willing  seller,  under no compulsion to sell, and an informed, capable buyer,
 35    with a reasonable time allowed to consummate the sale, substantiated by a rea-
 36    sonable down or full cash payment.
 37        (11) "Operating property" means all rights-of-way  accompanied  by  title;
 38    roadbeds;  tracks;  pipelines;  bargelines;  equipment  and  docks; terminals;
 39    rolling stock; equipment; power stations; power sites; lands; reservoirs, gen-
 40    erating plants, transmission lines, distribution lines  and  substations;  and
 41    all immovable or movable property operated in connection with any public util-
 42    ity,  railroad  or  private railcar fleet, wholly or partly within this state,
 43    and necessary to the maintenance and operation of such road  or  line,  or  in
 44    conducting  its  business,  and  shall  include all title and interest in such
 45    property, as owner, lessee or otherwise. The term includes electrical  genera-
 46    tion plants under construction, whether or not owned by or operated in connec-
 47    tion  with  any  public  utility.  The term does not include personal property
 48    exempt from taxation pursuant to section 63-602L, Idaho Code.
 49        (12) "Party in interest" means a person  who  holds  a  properly  recorded
 50    mortgage,  deed  of trust, or security interest, lien or other encumbrance. No
 51    taxing district in the state of Idaho shall be construed  to  be  a  party  in
 52    interest  with regard to any property which is subject to the authority of the
 53    district to levy a property tax.
 54        (13) "Person" means  any  entity,  individual,  corporation,  partnership,
 55    firm, association, limited liability company, limited liability partnership or
  1    other such entities as recognized by the state of Idaho.
  2        (14) "Personal  property"  includes all goods, chattels, stocks and bonds,
  3    equities in state lands, easements, reservations,  leasehold  real  properties
  4    and  all  other  property  which the law defines, or the courts may interpret,
  5    declare and hold to be personal property under the letter, spirit, intent  and
  6    meaning of the law, for the purposes of property taxation. For the purposes of
  7    payment  and  collection  of  property  taxes pursuant to chapter 9, title 63,
  8    Idaho Code, collection of delinquency pursuant to chapter 10, title 63,  Idaho
  9    Code, and seizure and sale  of personal property for taxes pursuant to chapter
 10    11,  title  63,  Idaho Code, personal property includes manufactured homes not
 11    declared as real property pursuant to section 63-304, Idaho Code.
 12        (15) "Private railcar fleet" means railroad cars or locomotives owned  by,
 13    leased  to, occupied by or franchised to any person other than a railroad com-
 14    pany operating a line of railroad in Idaho or  any  company  classified  as  a
 15    railroad  by  the  interstate commerce commission and entitled to possess such
 16    railroad cars and locomotives except those possessed solely for the purpose of
 17    repair, rehabilitation or remanufacturing  of  such  locomotives  or  railroad
 18    cars.
 19        (16) "Public utility" means electrical companies, pipeline companies, nat-
 20    ural  gas  distribution  companies, or power producers included within federal
 21    law, bargelines, and water companies which are under the jurisdiction  of  the
 22    Idaho  public  utilities commission. The term also includes telephone corpora-
 23    tions, as that term is defined in section 62-603, Idaho Code, except as  here-
 24    inafter  provided, whether or not such telephone corporation has been issued a
 25    certificate of convenience and necessity by the Idaho public utilities commis-
 26    sion.
 27        This term does not include cogenerators, mobile telephone service or  com-
 28    panies,  nor does it include pager service or companies, except when such ser-
 29    vices are an integral part of services provided by a certificated utility com-
 30    pany nor does the term "public utility" include companies or  persons  engaged
 31    in  the business of providing solely on a resale basis, any telephone or tele-
 32    communication service which is purchased from a telephone corporation or  com-
 33    pany.
 34        (17) "Railroad"  means every kind of railway, whether its line of rails or
 35    tracks be at, above or below the surface of the earth, and without  regard  to
 36    the kind of power used in moving its rolling stock, and shall be considered to
 37    include  every  kind of street railway, suburban railway or interurban railway
 38    excepting facilities established solely  for  maintenance  and  rebuilding  of
 39    railroad cars or locomotives.
 40        (18) "Real  property" means land, and all standing timber thereon, includ-
 41    ing standing timber owned separately from the  ownership  of   the  land  upon
 42    which  the  same  may stand, except as modified in chapter 17, title 63, Idaho
 43    Code, and all buildings, structures and improvements,  or  other  fixtures  of
 44    whatsoever kind on land, including water ditches constructed for mining, manu-
 45    facturing or irrigation purposes, water and gas mains, wagon and turnpike toll
 46    roads,  and  toll bridges, and all rights and privileges thereto belonging, or
 47    any way appertaining, all quarries and fossils in and under the land, and  all
 48    other property which the law defines, or the courts may interpret, declare and
 49    hold  to  be real property under the letter, spirit, intent and meaning of the
 50    law, for the purposes of property taxation. Manufactured homes constitute real
 51    property when located on taxable land, and after  a  statement  of  intent  to
 52    declare  as  real  property has been recorded, provided said statement has not
 53    been revoked. Timber, forest,  forest  land,  and  forest  products  shall  be
 54    defined as provided in chapter 17, title 63, Idaho Code.
 55        (19) "Record owner" means the person or persons in whose name or names the
  1    property  stands  upon  the records of the county recorder's office. Where the
  2    record owners are husband and wife at the time of notice of pending  issue  of
  3    tax deed, notice to one (1) shall be deemed and imputed as notice to the other
  4    spouse.
  5        (20) "Special  assessment" means a charge imposed upon property for a spe-
  6    cific purpose, collected and enforced in the same manner as property taxes.
  7        (21) "System value" means the market value for assessment purposes of  the
  8    operating property when considered as a unit.
  9        (22) "Tax  code area" means a geographical area made up of one (1) or more
 10    taxing districts with one (1) total levy within the geographic area, except as
 11    otherwise provided by law.
 12        (23) "Taxing district" means any entity or unit with the statutory author-
 13    ity to levy a property tax.
 14        (24) "Taxable value" means market  value  for  assessment  purposes,  less
 15    applicable exemptions or other statutory provisions.
 16        (25) "Transient personal property" is personal property, specifically such
 17    construction, logging or mining machinery and equipment  which is kept, moved,
 18    transported,  shipped,  hauled  into or remaining for periods of not less than
 19    thirty (30) days, in more than one (1) county in the  state  during  the  same
 20    year.
 21        (26) "Warrant  of  distraint" means a warrant ordering the seizure of per-
 22    sonal property  to  enforce  payment  of  property  tax,  special  assessment,
 23    expense,  fee,  collection cost or charge collected in the same manner as per-
 24    sonal property tax.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE

                             RS 17055

The purpose of this legislation is to provide for the
distribution of the proceeds of a tax deed sale that is equitable
and in conformance with common sense and fair play.  As the law
currently stands, when a property is sold at tax deed, 100
percent of the proceeds are distributed among the various taxing
districts associated with the property.  None of the proceeds are
distributed to the record owner and the record owner loses his
entire equity.

This bill would provide that after the various taxing
districts are made whole for any delinquent taxes and fees, and
after any perfected liens have been paid, that the record owner
would receive any funds that remain.  It also provides that the
remaining proceeds shall be distributed to the state, county, and
taxing district accounts if no claim has been made for the funds
within a period of time including a 21 day period plus a 90 day
period.  Any surplus funds will then be apportioned among the
taxing districts serving the property in the same manner property
taxes are apportioned.

This legislation will define "party in interest" such that a
taxing district will be barred from redeeming and taking
ownership of tax deed properties by paying only the delinquent

                         FISCAL NOTE

There is no fiscal impact to the state general fund.

Name:  Representative Hart 
Phone: 322-1000
Representative Bayer
Representative Moyle
Senator Jorgenson

STATEMENT OF PURPOSE/FISCAL NOTE                         H 216