2007 Legislation
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HOUSE BILL NO. 179 – Taxing dist, notice, info required

HOUSE BILL NO. 179

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Bill Status



H0179...............................................by REVENUE AND TAXATION
TAXING DISTRICTS - Amends existing law to require that the percentage
change from the prior year property taxes and phone numbers of each taxing
district be included in the property tax notice.
                                                                        
02/12    House intro - 1st rdg - to printing
02/13    Rpt prt - to Rev/Tax
02/15    Rpt out - rec d/p - to 2nd rdg
02/16    2nd rdg - to 3rd rdg
02/22    3rd rdg - PASSED - 68-0-2
      AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
      Block, Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew,
      Clark, Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart,
      Harwood, Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador,
      Lake, LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin,
      Mortimer, Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick, Pence,
      Ring, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(2),
      Shepherd(8), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
      Thayn, Trail, Vander Woude, Wills, Wood(27), Wood(35), Mr. Speaker
      NAYS -- None
      Absent and excused -- Raybould, Stevenson
    Floor Sponsor - Roberts
    Title apvd - to Senate
02/23    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. 179
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO PAYMENT AND COLLECTION OF PROPERTY TAXES; AMENDING SECTION 63-902,
  3        IDAHO CODE, TO REQUIRE THAT THE PERCENTAGE CHANGE FROM  THE  PRIOR  YEAR'S
  4        PROPERTY  TAXES  AND PHONE NUMBERS OF EACH TAXING DISTRICT ARE INCLUDED IN
  5        THE PROPERTY TAX NOTICE; AND PROVIDING AN EFFECTIVE DATE.
                                                                        
  6    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  7        SECTION 1.  That Section 63-902, Idaho Code, be, and the  same  is  hereby
  8    amended to read as follows:
                                                                        
  9        63-902.  PROPERTY  TAX  NOTICE  AND RECEIPTS -- DUTY OF TAX COLLECTOR. (1)
 10    For property on the property roll or operating property roll, the  county  tax
 11    collector  must,  prior to the fourth Monday of November in each year, mail to
 12    every taxpayer, or to his agent or representative, at  his  last  known  post-
 13    office address, a tax notice prepared upon forms prescribed in section 63-219,
 14    Idaho Code, which shall contain at least the following:
 15        (a)  The year in which the property tax was levied;
 16        (b)  The name and address of the property owner;
 17        (c)  An  accurate description of the property, or in lieu thereof, the tax
 18        number of record;
 19        (d)  The parcel number;
 20        (e)  Full market value for assessment purposes;
 21        (f)  The total amount of property taxes due:
 22             (i)   State;
 23             (ii)  County;
 24             (iii) City;
 25             (iv)  School district separately shown as:
 26                  (A)  Maintenance and operation;
 27                  (B)  Bond;
 28                  (C)  Supplemental;
 29                  (D)  Other;
 30             (v)   And every other tax being separately shown.
 31        (g)  All property tax levies in the tax code area;
 32        (h)  The date when such property taxes become delinquent;
 33        (i)  Notation of delinquencies against said property;
 34        (j)  Whether an interim payment account exists;
 35        (k)  The different payment options available to the taxpayer, his agent or
 36        representative shall be printed in boldface type in a contrasting color or
 37        highlighted on the face of the tax notice;
 38        (l)  Percentage change in taxes from the prior year by taxing district;
 39        (m)  Phone numbers of each taxing district.
 40        (2)  The tax notices shall be numbered consecutively and the numbers  must
 41    be entered upon all property rolls.
 42        (3)  Tax  notices  prepared  in tax code area format shall state that levy
 43    sheets are available to the public.
                                                                        
                                       2
                                                                        
  1        (4)  Levy sheets shall list the total property tax levy  for  each  taxing
  2    district or taxing jurisdiction and the total in each tax code area.
  3        (5)  If  the taxpayer is one other than the equitable titleholder, such as
  4    an escrowee, trustee of trust deed or other third party,  the  taxpayer  shall
  5    deliver  to the equitable titleholder a statement of the total amount of prop-
  6    erty taxes billed, on or before the second Monday of December.
  7        (6)  The tax collector in each  county  of  the  state  is  authorized  to
  8    destroy  all  duplicate property tax receipts and microfilm of tax receipts on
  9    file in his office as they reach ten (10) years old. Property tax receipts may
 10    be destroyed if information has been replicated in other storage media.
 11        (7)  Computer and data processing routines for completion of all phases of
 12    the property tax roll procedures may be utilized with the  responsibility  for
 13    completion  of  each office's statutory duties to remain under the supervision
 14    of that office. Wherever the designation "property roll" appears within  title
 15    63,  data  processing  or  computer procedures and forms may be substituted as
 16    permanent records.
 17        (8)  The county tax collector must, as soon as possible after  the  subse-
 18    quent  or  missed  property  roll is delivered to him from the county auditor,
 19    mail a notice to every taxpayer listed on the subsequent  or  missed  property
 20    roll, or to his agent or representative. The notice shall conform as nearly as
 21    possible to the notice required for property listed on the property roll.
 22        (9)  Failure  to  mail such property tax notice, or receipt of said notice
 23    by the taxpayer, shall not invalidate the property taxes, or  any  proceedings
 24    in  the collection of property taxes, or any proceedings in the foreclosure of
 25    property tax liens.
 26        (10) No charge, other than property taxes, shall  be  included  on  a  tax
 27    notice  unless  the  entity placing such charge has received approval from the
 28    board of county commissioners to place such charge on the tax notice and  such
 29    entity:
 30        (a)  Has the authority by law to place a lien on property; and
 31        (b)  Has the authority to certify such charge to the auditor; and
 32        (c)  Is required to collect such charge in the same manner provided by law
 33        for the collection of real and personal property taxes.
                                                                        
 34        SECTION  2.  This act shall be in full force and effect on and after Octo-
 35    ber 1, 2008.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                             RS 16961

     This legislation will require that tax notices show the
percentage change in taxes from the prior year, and will require
phone numbers of each taxing district.  The effective date of
this legislation will be October 1, 2008.


                           FISCAL NOTE


     No fiscal impact to the general fund.


Contact
Name: Representative Ken Roberts 
Phone: 332-1000




STATEMENT OF PURPOSE/FISCAL NOTE                         H 179