2007 Legislation
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HOUSE BILL NO. 213 – Taxing dist, new, election

HOUSE BILL NO. 213

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Bill Status



H0213...............................................by REVENUE AND TAXATION
TAXING DISTRICTS - ELECTIONS - Adds to existing law to provide for
notification of residents by the county clerk when there is to be an
election to create a new taxing district; to provide requirements of the
notice; and to provide consequences for failure to comply with the notice
provisions.
                                                                        
02/20    House intro - 1st rdg - to printing
02/21    Rpt prt - to Rev/Tax

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 213
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO ELECTIONS FOR CREATION OF A NEW TAXING DISTRICT; AMENDING  CHAPTER
  3        8,  TITLE  63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-802C, IDAHO
  4        CODE, TO PROVIDE FOR NOTIFICATION OF RESIDENTS BY THE  COUNTY  CLERK  WHEN
  5        THERE   IS  TO BE  AN ELECTION TO CREATE A NEW TAXING DISTRICT, TO PROVIDE
  6        REQUIREMENTS OF THE NOTICE AND TO PROVIDE CONSEQUENCES FOR FAILURE TO COM-
  7        PLY WITH THE NOTICE PROVISIONS; AND DECLARING AN EMERGENCY.
                                                                        
  8    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  9        SECTION 1.  That Chapter 8, Title 63, Idaho Code,  be,  and  the  same  is
 10    hereby  amended by the addition thereto of a NEW SECTION, to be known and des-
 11    ignated as Section 63-802C, Idaho Code, and to read as follows:
                                                                        
 12        63-802C.   ELECTION TO CREATE A NEW TAXING DISTRICT. In  the  case  of  an
 13    election  to create a new taxing district, the county clerk, of  the county or
 14    counties where the proposed taxing district is proposed to be  located,  shall
 15    mail  a  notice  of the election to every resident in the proposed taxing dis-
 16    trict in a similar manner that property tax notices are  sent  out  and  shall
 17    only state with specificity: the date of the election, the polling places, the
 18    time the polls will be open, the aggregate amount of taxes that will be raised
 19    in  the  proposed   taxing  district  if  the  election  is successful and the
 20    increase that will occur per one hundred thousand dollars ($100,000)  of  tax-
 21    able value of property, above any exemptions, of residential property, commer-
 22    cial  property,  industrial property, land actively devoted to agriculture and
 23    operating property. The notice shall be mailed not  less  than  fourteen  (14)
 24    calendar  days prior to the day of the election. The county clerk may bill the
 25    proposed taxing district for reimbursement of   costs  of  administering  this
 26    section.   Failure  to  comply with this section shall make the results of any
 27    election to create a new taxing district voidable.
                                                                        
 28        SECTION 2.  An emergency existing  therefor,  which  emergency  is  hereby
 29    declared to exist, this act shall be in full force and effect on and after its
 30    passage and approval.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                             RS 17036

This legislation requires taxing districts, when holding an
election to create a new taxing district, to mail notices within
fourteen (14) days of such elections to property taxpayers.


                           FISCAL NOTE

There is no fiscal impact to the general fund.  There will
be a cost to districts that hold elections to create new taxing
districts.




Contact
Name:  Representative Mike Moyle 
       Representative Raul Labrador
       Representative John Vander Woude
       Representative Stan Bastian
Phone: 332-1000


STATEMENT OF PURPOSE/FISCAL NOTE                         H 213