2007 Legislation
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SENATE BILL NO. 1167 – Approp, Tax Appeals Bd, add’l


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Bill Status

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

Bill Text

  ]]]]              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
  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 / Fiscal Impact

Statement of Purpose

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.



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 
Chg from FY 2007 Orig Approp 0.25  149,000  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