Print Friendly HOUSE BILL NO. 419
– Tax comm, cadastral certification
HOUSE BILL NO. 419
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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
]]]] 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
2 RELATING TO THE STATE TAX COMMISSION; AMENDING SECTION 63-105A, IDAHO CODE, TO
3 PROVIDE FOR A CADASTRAL CERTIFICATION PROGRAM AND TO MAKE A TECHNICAL COR-
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
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
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
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
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
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
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.
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
Kerry Ellen Elliott
Phone: (208) 345-9126