Print Friendly SENATE BILL NO. 1167 – Approp, Tax Appeals Bd, add’l
SENATE BILL NO. 1167
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S1167............................................................by FINANCE
APPROPRIATIONS - Appropriating an additional $149,000 to the Board of Tax
Appeals in the Department of Revenue and Taxation for fiscal year 2007; and
authorizing an additional .25 full-time equivalent position.
02/22 Senate intro - 1st rdg - to printing
02/23 Rpt prt - to Fin
Rpt out - rec d/p - to 2nd rdg
02/26 2nd rdg - to 3rd rdg
03/01 3rd rdg - PASSED - 34-0-1
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
Cameron, Corder, Darrington, Davis, Fulcher, Gannon, 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 -- Coiner
Floor Sponsor - Bilyeu
Title apvd - to House
03/02 House intro - 1st rdg - to 2nd rdg
03/05 2nd rdg - to 3rd rdg
03/06 3rd rdg - PASSED - 65-0-5
AYES -- Anderson, Andrus, Barrett, Bayer, Bell, Bilbao, Block, Bock,
Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Clark,
Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart, Harwood,
Henbest, Henderson, Jaquet, Killen, King, Kren, Lake, LeFavour,
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), Mr. Speaker
NAYS -- None
Absent and excused -- Bedke, Black, Labrador, Loertscher, Wood(35)
Floor Sponsor - Bolz
Title apvd - to Senate
03/07 To enrol
03/08 Rpt enrol - Pres signed - Sp signed
03/09 To Governor
03/14 Governor signed
Session Law Chapter 74
Effective: 03/14/07
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE SENATE
SENATE BILL NO. 1167
BY FINANCE COMMITTEE
1 AN ACT
2 APPROPRIATING ADDITIONAL MONEYS TO THE BOARD OF TAX APPEALS FOR FISCAL YEAR
3 2007; AUTHORIZING ADDITIONAL FULL-TIME EQUIVALENT POSITIONS; AND DECLARING
4 AN EMERGENCY.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. In addition to the appropriation made in Section 1, Chapter
7 402, Laws of 2006, 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 fund for the
10 period July 1, 2006, through June 30, 2007:
11 FOR:
12 Personnel Costs $ 25,800
13 Operating Expenditures 120,500
14 Capital Outlay 2,700
15 TOTAL $149,000
16 FROM:
17 General Fund $149,000
18 SECTION 2. In addition to the authorization made in Section 2, Chapter
19 402, Laws of 2006, the Board of Tax Appeals is hereby authorized twenty-five
20 one-hundredths (.25) full-time equivalent positions for the period July 1,
21 2006, through June 30, 2007.
22 SECTION 3. An emergency existing therefor, which emergency is hereby
23 declared to exist, this act shall be in full force and effect on and after its
24 passage and approval.
| Statement of Purpose |
| RS17076 |
This is a fiscal year 2007 supplemental appropriation from the General Fund to the Board of Tax Appeals in the amount of $149,000. It increases the full-time equivalent position cap by .25. The number of tax appeals skyrocketed from about 275 per year in previous years to 1,110 this year. The largest spike was in Bonner County from 11 last year to 538 this year. Additional money is provided as follows: $44,000 for additional contract hours for a decision writer at $110 per hour to draft an estimated 50 decisions (calculated at 8 hours per decision); $51,100 for 1,860 paralegal hours; $4,200 to contract mail clerks for 280 hours; $3,000 to better compensate an existing hearing officer, $6,800 to add 30 board member days ($200 per day plus benefits); $19,700 for travel and supply costs, $16,000 to start a full-time Tax Policy Specialist beginning in March of 2007; operating expenditures of $1,500 for computer software; and capital outlay in the amount of $2,700 for partitions, a desk, a chair, and a computer. The Tax Policy Analyst (pay grade 43, $22.66 per hour salary plus benefits) will address increasing tax appeals workload issues which include researching legal issues, conducting hearings, and drafting and finalizing decisions of the board.
.
 
| 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 |
| Chg from FY 2007 Orig Approp |
0.25 |
149,000 |
0 |
0 |
149,000 |
| % Chg from FY 2007 Orig Approp. |
6.3% |
43.6% |
0.0% |
|
42.0% |
This is a fiscal year 2007 supplemental appropriation from the General Fund to the Board of Tax Appeals in the amount of $149,000. It increases the full-time equivalent position cap by .25.
Contact: Ray Houston 334-4741
Legislative Services Office, Budget & Policy Analysis
| Statement of Purpose/Fiscal Note |
Bill No. S1167 |