Print Friendly HOUSE BILL NO. 302 – Approp, Tax Appeals Bd
HOUSE BILL NO. 302
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H0302.....................................................by APPROPRIATIONS
APPROPRIATIONS - TAX APPEALS BOARD - Appropriates $444,500 to the State
Board of Tax Appeals in the Department of Revenue and Taxation for fiscal
year 2008; limits the number of full-time equivalent positions to 5;
directs the distribution of the funding for employee compensation; and
directs the allocation of salary savings.
03/12 House intro - 1st rdg - to printing
03/13 Rpt prt - to 2nd rdg
03/14 2nd rdg - to 3rd rdg
03/15 3rd rdg - PASSED - 67-0-3
AYES -- Anderson, Barrett, Bayer, Bedke, Bell, Bilbao, Black, Block,
Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Clark,
Collins, Durst, Edmunson, Eskridge, Hagedorn, Hart, Harwood, Henbest,
Henderson, Jaquet, Killen, King, Labrador, Lake, LeFavour,
Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer, Moyle,
Nielsen, 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, Wills, Wood(27), Wood(35), Mr.
Speaker
NAYS -- None
Absent and excused -- Andrus, Crane, Kren
Floor Sponsor - Bolz
Title apvd - to Senate
03/15 Senate intro - 1st rdg - to Fin
03/16 Rpt out - rec d/p - to 2nd rdg
03/19 2nd rdg - to 3rd rdg
03/20 3rd rdg - PASSED - 34-0-1
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
Cameron, Coiner, Corder, Darrington, Davis, Fulcher, 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 -- Gannon
Floor Sponsor - Bilyeu
Title apvd - to House
03/21 To enrol - Rpt enrol - Sp signed
03/22 Pres signed - To Governor
03/27 Governor signed
Session Law Chapter 232
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. 302
BY APPROPRIATIONS COMMITTEE
1 AN ACT
2 APPROPRIATING MONEYS TO THE BOARD OF TAX APPEALS FOR FISCAL YEAR 2008; LIMIT-
3 ING THE NUMBER OF FULL-TIME EQUIVALENT POSITIONS; DIRECTING THE DISTRIBU-
4 TION OF THE FUNDING FOR EMPLOYEE COMPENSATION; AND DIRECTING THE ALLOCA-
5 TION OF SALARY SAVINGS.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. There is hereby appropriated to the Board of Tax Appeals in
8 the Department of Revenue and Taxation the following amounts to be expended
9 according to the designated expense classes from the listed funds for the
10 period July 1, 2007, through June 30, 2008:
11 FOR:
12 Personnel Costs $364,400
13 Operating Expenditures 69,100
14 Capital Outlay 11,000
15 TOTAL $444,500
16 FROM:
17 General Fund $444,500
18 SECTION 2. In accordance with Section 67-3519, Idaho Code, the Board of
19 Tax Appeals is authorized no more than five (5) full-time equivalent positions
20 at any point during the period July 1, 2007, through June 30, 2008, for the
21 program specified in Section 1 of this act, unless specifically authorized by
22 the Governor. The Joint Finance-Appropriations Committee will be notified
23 promptly of any increased positions so authorized.
24 SECTION 3. SALARY DISTRIBUTION. Agencies and institutions shall distrib-
25 ute the funding for employee compensation based on merit as follows:
26 (a) Agencies and institutions are directed to, based on merit, target
27 funding first toward high turnover classifications and individuals below
28 midpoint within their agency.
29 (b) Agencies and institutions are directed to, based on merit, target
30 funding second toward positions within their agency that are below ninety
31 percent (90%) of the Compa-Ratio.
32 (c) Agencies and institutions are directed to target any remaining fund-
33 ing based on merit using the merit matrix required by Idaho Code.
34 Agencies and institutions shall create compensation and distribution plans to
35 ensure that they are consistent with the policies contained herein. Agency
36 directors and institutional presidents shall approve all compensation and dis-
37 tribution plans and ensure that implementation of the plans is consistent with
38 policies contained herein. Each agency and institution shall forward, for
39 informational purposes, approved copies of the compensation and distribution
40 plans to the Legislative Services Office and the Division of Financial Manage-
41 ment by June 1, 2007. The effective date of implementation of ongoing salary
42 adjustments shall be June 17, 2007.
2
1 SECTION 4. SALARY SAVINGS. The Board of Tax Appeals is hereby directed to
2 allocate salary savings, based on performance, to provide for employee salary
3 needs before other operational budget priorities are considered. Where appli-
4 cable, employees whose salaries are below the midpoint of their pay grade or
5 occupational groups with significant turnover rates shall be considered first
6 in the order of salary savings distributions.
| Statement of Purpose |
| RS16436 |
This the fiscal year 2008 appropriation to the Board of Tax Appeals in the amount of $444,500 from the General Fund. Section 2 puts a cap of 5 full-time equivalent positions on the agency. Section 3 directs the distribution of funding for employee compensation and Section 4 directs the allocation of salary savings to employees before other operational budget priorities are considered.
.
 
| FY 2007 Original Appropriation |
4.00 |
342,100 |
12,600 |
0 |
354,700 |
| Board of Tax Appeals |
|
|
|
|
|
| 1. Hearing Costs |
0.25 |
149,000 |
0 |
0 |
149,000 |
| FY 2007 Total Appropriation |
4.25 |
491,100 |
12,600 |
0 |
503,700 |
| Removal of One-Time Expenditures |
0.00 |
(130,000) |
(12,600) |
0 |
(142,600) |
| FY 2008 Base |
4.25 |
361,100 |
0 |
0 |
361,100 |
| Benefit Costs |
0.00 |
3,800 |
0 |
0 |
3,800 |
| Inflationary Adjustments |
0.00 |
500 |
0 |
0 |
500 |
| Replacement Items |
0.00 |
12,000 |
0 |
0 |
12,000 |
| Statewide Cost Allocation |
0.00 |
(1,200) |
0 |
0 |
(1,200) |
| Annualizations |
0.75 |
57,200 |
0 |
0 |
57,200 |
| Change in Employee Compensation |
0.00 |
11,100 |
0 |
0 |
11,100 |
| FY 2008 Program Maintenance |
5.00 |
444,500 |
0 |
0 |
444,500 |
| Enhancements |
|
|
|
|
|
| Board of Tax Appeals |
|
|
|
|
|
| 1. Tax Policy Specialist |
0.00 |
0 |
0 |
0 |
0 |
| FY 2008 Total |
5.00 |
444,500 |
0 |
0 |
444,500 |
| Chg from FY 2007 Orig Approp |
1.00 |
102,400 |
(12,600) |
0 |
89,800 |
| % Chg from FY 2007 Orig Approp. |
25.0% |
29.9% |
(100.0%) |
|
25.3% |
Contact: Ray Houston 334-4741
Legislative Services Office, Budget & Policy Analysis
| Statement of Purpose/Fiscal Note |
Bill No. H302 |