2008 Legislation
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HOUSE BILL NO. 419<br /> – Tax comm, cadastral certification


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Bill Status

H0419...............................................by REVENUE AND TAXATION
STATE TAX COMMISSION - Amends existing law relating to the State Tax
Commission to provide for a cadastral certification program.

01/24    House intro - 1st rdg - to printing
01/25    Rpt prt - to Rev/Tax
01/30    Rpt out - rec d/p - to 2nd rdg
01/31    2nd rdg - to 3rd rdg
02/06    3rd rdg - PASSED - 68-0-2
      AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Block,
      Bock, Boe, Bolz, Bowers, Brackett, Bradford, Chadderdon, Chavez,
      Chew, Clark, Collins, Crane, Durst, 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, Raybould, Ringo,
      Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(02),
      Shepherd(08), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
      Stevenson, Thayn, Thomas, Trail, Vander Woude, Wills, Wood(27),
      Wood(35), Mr. Speaker
      NAYS -- None
      Absent and excused -- Black, Eskridge
    Floor Sponsor - Collins
    Title apvd - to Senate
02/07    Senate intro - 1st rdg - to Loc Gov
02/14    Rpt out - rec d/p - to 2nd rdg
02/15    2nd rdg - to 3rd rdg
02/25    3rd rdg - PASSED - 33-0-2
      AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
      Cameron, Corder, Darrington, Davis, Fulcher, Geddes, Goedde, Hammond,
      Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge,
      Malepeai(Sagness), McGee, McKague, McKenzie, Pearce, Richardson,
      Schroeder, Siddoway, Stegner, Stennett, Werk
      NAYS -- None
      Absent and excused -- Coiner, Gannon
    Floor Sponsor - Bilyeu
    Title apvd - to House
02/26    To enrol
02/27    Rpt enrol - Sp signed
02/28    Pres signed
02/29    To Governor
03/03    Governor signed
         Session Law Chapter 52
         Effective: 07/01/08

Bill Text

  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   Second Regular Session - 2008


                              IN THE HOUSE OF REPRESENTATIVES

                                     HOUSE BILL NO. 419

                             BY REVENUE AND TAXATION COMMITTEE

  1                                        AN ACT
  4        RECTION.

  5    Be It Enacted by the Legislature of the State of Idaho:

  6        SECTION 1.  That Section 63-105A, Idaho Code, be, and the same  is  hereby
  7    amended to read as follows:

  8        63-105A.  POWERS  AND  DUTIES  --  PROPERTY  TAX. The state tax commission
  9    shall be the state board of equalization. In  addition  to  other  powers  and
 10    duties vested in it, the state tax commission shall have the power and duty:
 11        (1)  To  supervise and coordinate the work of the several county boards of
 12    equalization.
 13        (2)  To secure, tabulate and keep records of valuations of all classes  of
 14    property  throughout  the  state, and for that purpose, to  have access to all
 15    records and files of state offices and departments and  county  and  municipal
 16    offices, and to require all public officers and employees whose duties make it
 17    possible to ascertain valuations, including valuations of public utilities for
 18    rate-making  purposes,  to  file reports with the state tax commission, giving
 19    such information as to valuation and the source thereof. The nature  and  kind
 20    of  the  tabulations, records of valuations and requirements from public offi-
 21    cers as stated herein, shall be in such form and cover such valuations as  the
 22    state tax commission may prescribe.
 23        (3)  To coordinate and direct a system of property taxation throughout the
 24    state.
 25        (4)  To  require  all  assessments  of  property  in this state to be made
 26    according to law; and for that purpose to correct, when it finds the  same  to
 27    be  erroneous,  any  assessments made in any county, and require correction of
 28    the county assessment records accordingly.
 29        (5)  To prescribe forms and to specify and require information with  rela-
 30    tion  to  any  duty or power of the state tax commission except as provided in
 31    section 63-219, Idaho Code.
 32        (6)  To instruct, guide, direct and assist the county assessors and county
 33    boards of equalization as to the methods best calculated to secure  uniformity
 34    in  the  assessment  and  equalization  of property taxes, to the end that all
 35    property shall be assessed and taxed as required by law.
 36        (7)  To reconvene, whenever the state tax commission may  deem  necessary,
 37    any  county  board of equalization, notwithstanding the limitations of chapter
 38    5, title 63, Idaho Code, for  equalization  purposes  and  for  correction  of
 39    errors.  The  county  board of equalization, when so reconvened, shall have no
 40    power to transact any business except that for which it  is  specially  recon-
 41    vened, or such as may be brought before it by the state tax commission.
 42        (8)  To  require  prosecuting attorneys to institute and prosecute actions
 43    and proceedings in respect to penalties, forfeitures, removals and punishments


  1    for violations of law in connection with the assessment and taxation of  prop-
  2    erty.  It  shall  be  the  duty  of  such officers to comply promptly with the
  3    requirements of the state tax commission in that relation.
  4        (9)  To require individuals, partnerships,  companies,   associations  and
  5    corporations  to  furnish  such  information  as  the state tax commission may
  6    require concerning their capital, funded or other  debt,  current  assets  and
  7    liabilities,  value of property, earnings, operating and other expenses, taxes
  8    and all other facts which may be needed to enable the state tax commission  to
  9    ascertain the value and the relative tax burden borne by all kinds of property
 10    in  the  state, and to require from all state and local officers such informa-
 11    tion as may be necessary to the proper discharge of the duties  of  the  state
 12    tax commission.
 13        (10) To  visit,  as  a  state  tax  commission or by individual members or
 14    agents thereof, whenever the state tax commission  shall  deem  it  necessary,
 15    each  county of the state, for the investigation and direction of the work and
 16    methods of assessment and equalization, and to ascertain whether  or  not  the
 17    provisions  of  law  requiring the assessment of all property, not exempt from
 18    taxation, and just equalization of the same have been or  are  being  properly
 19    administered and enforced.
 20        (11) To carefully examine all cases where evasion or violation of the laws
 21    of  assessment  and taxation of property is alleged, complained of, or discov-
 22    ered, and to ascertain wherein existing laws are defective or  are  improperly
 23    or negligently administered.
 24        (12) To  correct  its own errors in property assessment at any time before
 25    the first Monday in November, and report such correction to the county auditor
 26    and county tax collector, who shall thereupon enter the  correction  upon  the
 27    operating property roll.
 28        (13) To  apportion  annually  to the state and the respective counties any
 29    moneys received by the state from the United States or any agency thereof,  as
 30    payments in lieu of property taxes; provided, that said moneys shall be appor-
 31    tioned  in  the  same  amounts,  and to the same governmental divisions as the
 32    property taxes, in lieu of which payments are made, would be  apportioned,  if
 33    they were levied. The state treasurer and the state controller shall be bound,
 34    in  making distribution of moneys so received, by the apportionment ordered by
 35    the state tax commission.
 36        (14) To make administrative construction of property tax law whenever nec-
 37    essary or requested by any officer acting under such laws and until judicially
 38    overruled, such administrative construction shall be binding upon the  inquir-
 39    ing officer and all others acting under such laws.
 40        (15) To  require  the attendance of any assessor in the state at such time
 41    and place as may be designated by the commission, and the actual and necessary
 42    expenses of any assessor in attending any such meeting shall be a legal  claim
 43    against his county.
 44        (16) To  analyze  the work of county assessors at any time and to have and
 45    possess all rights and powers of such assessors for the examination of persons
 46    and property, and for the discovery of property subject to taxation; and if it
 47    shall ascertain that any taxable property is omitted from the  property  rolls
 48    or  is not assessed or valued according to law, it shall bring the same to the
 49    attention of the assessor of the proper county in writing, and if such  asses-
 50    sor  shall  neglect or refuse to comply with the request of the state tax com-
 51    mission to place such property on the property rolls, or correct  such  incor-
 52    rect  assessment or valuation, the tax commission shall have the power to pre-
 53    pare a supplemental roll, which supplemental roll shall include  all  property
 54    required  by the tax commission to be placed on the property roll and all cor-
 55    rections to be made. Such supplement shall be filed with the assessor's  prop-


  1    erty  roll,  and  shall  thereafter constitute an integral part thereof to the
  2    exclusion of all portions of the original property rolls  inconsistent  there-
  3    with, and shall be submitted therewith to the county board of equalization.
  4        (17) To  provide a program of education and an annual appraisal school for
  5    its employees, for county commissioners and for the assessors of  the  various
  6    counties  of  this state. Additionally, the state tax commission shall provide
  7    for the establishment of a property tax appraiser and cadastral  certification
  8    program. Such program shall include, as a minimum, a written examination  pre-
  9    pared, administered and graded under the supervision and control  of an exami-
 10    nation committee; such committee is to be composed as the state tax commission
 11    may  provide by rule. The state tax commission's rules shall include, but need
 12    not be limited to, the following:
 13        (a)  The composition of the examination committee, provided however,  that
 14        the  committee shall include a representative of the counties, an agent of
 15        the state tax commission and a representative of a professional  appraisal
 16        association within this state. The representative of the counties together
 17        with  the representatives of such professional appraisal association shall
 18        constitute a majority of the committee.
 19        (b)  The frequency with which the examination shall be given.
 20        (c)  A reasonable review procedure by which  examinees  having  complaints
 21        may seek review of the examination committee.
 22        (d)  The  establishment  of  a  reasonable  period  of time within which a
 23        county appraiser must meet the certification requirements as  a  condition
 24        to  continued  employment  by  the  county  as  a  certified  property tax
 25        appraiser.
 26        (18) To report at least quarterly to the revenue and taxation committee of
 27    the house of representatives and to the joint senate finance-house  appropria-
 28    tions  committee  on  its program to assist the counties with the property tax
 29    assessments.
 30        (19) To transmit to the governor and to the legislature, an annual report,
 31    with the state tax commission's recommendations as to such legislation as will
 32    correct or eliminate defects in the operations of the property  tax  laws  and
 33    will  equalize  taxation  within the state. Said annual report shall include a
 34    comprehensive study of the property tax laws and detailed statistical informa-
 35    tion concerning the operation of the property tax laws  of  this  state.  Said
 36    report  shall  be submitted prior to the meeting of any regular session of the
 37    legislature.
 38        (20) To maintain a forest land and forest product tax section  to  perform
 39    the  functions  and duties of the state tax commission under the provisions of
 40    chapter 17, title 63, Idaho Code.

Statement of Purpose / Fiscal Impact

                      STATEMENT OF PURPOSE

                            RS 17649

The purpose of this legislation is to authorize the State
Tax Commission to conduct a cadastral certification program.
Currently, the tax commission is performing this function, but
statute does not specifically authorize them to provide a
certification for those attending and completing the program.
The legislation does not create a new requirement. It simply
codifies the tax commission s authority to certify county
cadastral specialists, cartographers or mappers as trained in
certain mapping technology.

                          FISCAL NOTE

There is no fiscal impact to the state general fund.
Currently the counties or individual pays for this training.

Names: Daniel G. Chadwick, Idaho Association of Counties
       Tony Poinelli
       Sharon Burke
       Kerry Ellen Elliott
Phone: (208) 345-9126