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H0642..........................................................by EDUCATION
SCHOOL LEVIES - SUPPLEMENTAL - Amends existing law to provide a procedure
for increasing the amount of an existing indefinite term supplemental levy
at an election; and to provide that if the board of trustees reduces the
levy for one or more years, it may levy the full amount approved by the
electors in any subsequent year.
03/13 House intro - 1st rdg - to printing
03/14 Rpt prt - to Educ
03/17 Rpt out - rec d/p - to 2nd rdg
03/18 2nd rdg - to 3rd rdg
03/19 3rd rdg - FAILED - 26-44-0
AYES -- Bilbao, Black, Bock, Boe, Bradford, Chavez, Chew, Durst,
Henbest, Jaquet, Killen, King, LeFavour, Pence, Ringo, Rusche,
Sayler, Shepherd(08), Shirley, Shively, Smith(30), Snodgrass, Thomas,
Trail, Wills, Mr. Speaker
NAYS -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Block, Bolz,
Bowers, Brackett, Chadderdon, Clark, Collins, Crane, Eskridge,
Hagedorn, Hart, Harwood, Henderson, Kren, Labrador, Lake, Loertscher,
Luker, Marriott, Mathews, McGeachin, Mortimer, Moyle, Nielsen,
Nonini, Pasley-Stuart, Patrick, Raybould, Roberts, Ruchti, Schaefer,
Shepherd(02), Smith(24), Stevenson, Thayn, Vander Woude, Wood(27),
Wood(35)
Absent and excused -- None
Floor Sponsor - Trail
Filed in Office of the Chief Clerk
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 642 BY EDUCATION COMMITTEE 1 AN ACT 2 RELATING TO SCHOOL LEVIES; AMENDING SECTION 33-802, IDAHO CODE, TO PROVIDE A 3 PROCEDURE FOR INCREASING THE AMOUNT OF AN EXISTING INDEFINITE TERM SUPPLE- 4 MENTAL LEVY AT AN ELECTION AND TO PROVIDE THAT IF THE BOARD OF TRUSTEES 5 REDUCES THE LEVY IN ONE OR MORE YEARS IT MAY LEVY THE FULL AMOUNT APPROVED 6 BY THE ELECTORS IN ANY SUBSEQUENT YEAR. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 33-802, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 33-802. SCHOOL LEVIES. Any tax levied for school purposes shall be a lien 11 on the property against which the tax is levied. The board of trustees shall 12 determine the levies upon each dollar of taxable property in the district for 13 the ensuing fiscal year as follows: 14 (1) Bond, Interest and Judgment Obligation Levies. Such levies as shall 15 be required to satisfy all maturing bond, bond interest, and judgment obliga- 16 tions. 17 (2) Budget Stabilization Levies. School districts not receiving state 18 equalization funds in fiscal year 2006 may authorize a budget stabilization 19 levy for calendar year 2006 and each year thereafter. Such levies shall not 20 exceed the difference between the amount of equalized funds that the state 21 department of education estimates the school district will receive in fiscal 22 year 2007, based on the school district's fiscal year 2006 reporting data, and 23 the combined amount of money the school district would have received from its 24 maintenance and operation levy and state property tax replacement funds in 25 fiscal year 2007 under the laws of the state of Idaho as they existed prior to 26 amendment by the first extraordinary session of the fifty-eighth Idaho legis- 27 lature. The state department of education shall notify the state tax commis- 28 sion and affected counties and school districts of the maximum levy amounts 29 permitted, by no later than September 1, 2006. 30 (3) Supplemental Maintenance and Operation Levies. No levy in excess of 31 the levy permitted by this section shall be made by a noncharter district 32 unless such a supplemental levy in a specified amount and for a specified time 33 not to exceed two (2) years be first authorized through an election held pur- 34 suant to chapter 4, title 33, Idaho Code, and approved by a majority of the 35 district electors voting in such election. A levy approved pursuant to this 36 subsection may be reduced by a majority vote of the board of trustees in the 37 second year. 38 (4) Charter District Supplemental Maintenance and Operation. Levies pur- 39 suant to the respective charter of any such charter district shall be first 40 authorized through an election held pursuant to chapter 4, title 33, Idaho 41 Code, and approved by a majority of the district electors voting in such elec- 42 tion. 43 (5) (a) The board of trustees of any school district that has, for at 2 1 least seven (7) consecutive years, been authorized through an election 2 held pursuant to chapter 4, title 33, Idaho Code, to certify a supplemen- 3 tal levy that has annually been equal to or greater than twenty percent 4 (20%) of the total general maintenance and operation fund, may submit the 5 question of an indefinite term supplemental levy to the electors of the 6 school district. Such question shall clearly state the dollar amount that 7 will be certified annually and that the levy will be for an indefinite 8 number of years. The question must be approved by a majority of the dis- 9 trict electors voting on the question in an election held pursuant to 10 chapter 4, title 33, Idaho Code. 11 (b) The amount of an existing indefinite term supplemental levy may be 12 increased by submitting the question to the electors of the school dis- 13 trict. Such question shall clearly state the additional amount requested, 14 the total of the two (2) amounts and that the increased levy will be for 15 an indefinite number of years. The question of raising the amount of an 16 existing indefinite term supplemental levy must be approved by a majority 17 of the district electors voting on the question in an election held pursu- 18 ant to chapter 4, title 33, Idaho Code. If such question fails to gain 19 majority approval, the district may still levy up to the amount previously 20 approved by the electors of the district. 21 (c) The levy approved pursuant to this subsection may be reduced by a 22 majority vote of the board of trustees during any fiscal year. If the 23 board of trustees of a school district reduces the levy in one (1) or more 24 years it may levy the full amount approved by the electors in any subse- 25 quent year. 26 (6) A charter district may levy for maintenance and operations if such 27 authority is contained within its charter. In the event property within a 28 charter district's boundaries is contained in a revenue allocation area 29 established under chapter 29, title 50, Idaho Code, and such revenue alloca- 30 tion area has given notice of termination thereunder, then, only for the pur- 31 pose of determining the levy described in this subsection, the district may 32 add the increment value, as defined in section 50-2903, Idaho Code, to the 33 actual or adjusted market value for assessment purposes of the district as 34 such value existed on December 31 of the previous year.
STATEMENT OF PURPOSE
RS 17299C3
This legislation relates to school levies; amending Section 33-802,
Idaho Code, to provide procedure for increasing the amount of an
existing indefinite term supplemental levy at an election and to
provide that if the Board of Trustees reduces the levy in one or
more years it may levy the full amount approved by the electors in
any subsequent year.
FISCAL NOTE
There will be no impact on the State General Fund.
Contact
Name: Representative Tom Trail
Phone: (208) 332-1000
Senator Gary Schroeder
STATEMENT OF PURPOSE/FISCAL NOTE H 642