2007 Legislation
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HOUSE BILL NO. 302 – Approp, Tax Appeals Bd


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Bill Status

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.
      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

Bill Text

  ]]]]              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
  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.
  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 / Fiscal Impact

Statement of Purpose

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.



Fiscal Note
FTP  Gen  Ded  Fed  Total 

FY 2007 Original Appropriation 4.00  342,100  12,600  354,700 

Board of Tax Appeals          
 1. Hearing Costs 0.25  149,000  149,000 

FY 2007 Total Appropriation 4.25  491,100  12,600  503,700 
Removal of One-Time Expenditures 0.00  (130,000)  (12,600)  (142,600) 

FY 2008 Base 4.25  361,100  361,100 
Benefit Costs 0.00  3,800  3,800 
Inflationary Adjustments 0.00  500  500 
Replacement Items 0.00  12,000  12,000 
Statewide Cost Allocation 0.00  (1,200)  (1,200) 
Annualizations 0.75  57,200  57,200 
Change in Employee Compensation 0.00  11,100  11,100 

FY 2008 Program Maintenance 5.00  444,500  444,500 

Board of Tax Appeals          
 1. Tax Policy Specialist 0.00 

FY 2008 Total 5.00  444,500  444,500 
Chg from FY 2007 Orig Approp 1.00  102,400  (12,600)  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