2008 Legislation
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HOUSE BILL NO. 424<br /> – Approp, tax appeals bd, add’l

HOUSE BILL NO. 424

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Bill Status



H0424.....................................................by APPROPRIATIONS
APPROPRIATIONS - TAX APPEALS BOARD - Amends existing law to revise the
appropriation to the Board of Tax Appeals in the Department of Revenue and
Taxation for fiscal year 2008.

01/25    House intro - 1st rdg - to printing
01/28    Rpt prt - to 2nd rdg
01/29    2nd rdg - to 3rd rdg
01/31    3rd rdg - PASSED - 66-1-3
      AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
      Block, Bock, Boe, Bolz, Bowers, Brackett, Bradford, Chadderdon,
      Chavez, Chew, Clark, Collins, Crane, Durst, 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,
      Raybould, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer,
      Shepherd(02), Shepherd(08), Shirley, Shively, Smith(30), Smith(24),
      Stevenson, Thayn, Thomas, Wills, Wood(27), Mr. Speaker
      NAYS -- Vander Woude
      Absent and excused -- Snodgrass, Trail, Wood(35)
    Floor Sponsor - Ringo
    Title apvd - to Senate
02/01    Senate intro - 1st rdg - to Fin
02/04    Rpt out - rec d/p - to 2nd rdg
02/05    2nd rdg - to 3rd rdg
02/06    3rd rdg - PASSED - 35-0-0
      AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
      Cameron, Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes,
      Goedde, Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst,
      Little, Lodge, Malepeai(Sagness), McGee, McKague, McKenzie, Pearce,
      Richardson, Schroeder, Siddoway, Stegner, Stennett(Thorson), Werk
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor - Bilyeu
    Title apvd - to House
02/07    To enrol
02/08    Rpt enrol - Sp signed
02/11    Pres signed
02/12    To Governor
02/13    Governor signed
         Session Law Chapter 12
         Effective: 02/13/08

Bill Text




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

                                                                       

                              IN THE HOUSE OF REPRESENTATIVES

                                     HOUSE BILL NO. 424

                                BY APPROPRIATIONS COMMITTEE

  1                                        AN ACT
  2    RELATING TO THE APPROPRIATION TO THE BOARD OF  TAX  APPEALS  FOR  FISCAL  YEAR
  3        2008;  AMENDING SECTION 1, CHAPTER 232, LAWS OF 2007, TO REVISE THE APPRO-
  4        PRIATION TO THE BOARD OF TAX APPEALS; AND DECLARING AN EMERGENCY.

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

  6        SECTION 1.  That Section 1, Chapter 232, Laws of 2007, be, and the same is
  7    hereby amended to read as follows:

  8        SECTION 1.  There is hereby appropriated to the Board of  Tax  Appeals  in
  9    the  Department  of  Revenue and Taxation the following amounts to be expended
 10    according to the designated expense classes from  the  listed  funds  for  the
 11    period July 1, 2007, through June 30, 2008:
 12    FOR:
 13    Personnel Costs                                              $364,400  384,400
 14    Operating Expenditures                                         69,100  192,400
 15    Capital Outlay                                                 11,000    1,000
 16      TOTAL                                                      $444,500  577,800
 17    FROM:
 18    General Fund                                                 $444,500  577,800

 19        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
 20    declared to exist, this act shall be in full force and effect on and after its
 21    passage and approval.

Statement of Purpose / Fiscal Impact


Statement of Purpose
RS17664

This is a fiscal year 2008 supplemental appropriation to the Board of Tax Appeals in the amount of $133,300 from the General Fund. The agency is struggling to meet increasing demands. The number of tax appeals has risen from an average of 300 in past years to 1,142 last year and nearly 800 this year.

.

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Fiscal Note
FTP  Gen  Ded  Fed  Total 


FY 2008 Original Appropriation 5.00  444,500  444,500 


Board of Tax Appeals          
 1. Hearing Costs          


FY 2008 Total Appropriation 5.00  577,800  577,800 
Chg from FY 2008 Orig Approp 0.00  133,300  133,300 
% Chg from FY 2008 Orig Approp. 0.0%  30.0%      30.0% 

The supplemental appropriation includes $57,400 for two decision writers, $39,300 for paralegal assistance, $20,000 to add 90 board member days, $26,600 for travel, meals, and lodging, and shifts $10,000 from capital outlay to operating expenditures. Last year JFAC provided funding for replacement computers but the agency leased those items.

Contact: Ray Houston 334-4741

Legislative Services Office, Budget & Policy Analysis

Statement of Purpose/Fiscal Note Bill No. H424