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ID H0103

Bill

Status

Introduced

2/2/2017

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2017 Regular Session

AI Summary

  • Adds a new procedure allowing nonschool taxing districts to disclaim the right to recover all or any portion of a forgone budget increase by adopting a resolution.

  • Requires the taxing district clerk to file a copy of the disclaimer resolution with the county clerk and state tax commission when disclaiming forgone increases.

  • Directs the state tax commission to exclude amounts indicated in the disclaimer resolution from future calculations of the district's forgone balance.

  • Maintains existing procedure allowing nonschool districts to recover up to 100% of forgone increases with prior notice, public hearing, and resolution adoption.

  • Makes technical corrections to Section 63-802, Idaho Code, relating to budget request limitations and property tax charges.

Legislative Description

Amends existing law to provide a procedure where a taxing district may disclaim the right to recover all or any portion of a forgone balance.

TAXING DISTRICTS

Last Action

U.C. to be returned to Revenue & Taxation Committee

2/21/2017

Committee Referrals

Revenue and Taxation2/3/2017

Full Bill Text

No bill text available