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ID H0360

Bill

Official Source

Status

Passed

3/1/2016

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2016 Regular Session

AI Summary

  • Removes the phrase "Except as otherwise provided by law" from Idaho Code Section 63-807, eliminating an exception to the formation deadline for new taxing districts
  • Requires all taxing districts to be formed or organized by January 1st of any year to be authorized to make a levy for that calendar year
  • Prohibits county auditors from extending levies on behalf of taxing districts formed after January 1st
  • Maintains existing restrictions on annexations occurring after January 1st and the property tax treatment of annexed territory
  • Preserves an exception allowing school districts that divide, consolidate, or reorganize after the assessment date to levy taxes according to original district boundaries
  • Takes effect January 1, 2017

Legislative Description

Amends existing law to remove an exception to the rule that any taxing district must be formed or organized by the first day of January in order to make a levy for that calendar year.

PROPERTY TAXES

Last Action

Reported Signed by Governor on March 1, 2016 Session Law Chapter 30 Effective: 01/01/2017

3/1/2016

Full Bill Text

No bill text available