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ID H0129
Bill
Status
2/11/2019
Primary Sponsor
Local Government Committee
Click for details
AI Summary
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Requires taxing districts to file legal descriptions and boundary maps with the county recorder, county assessor, and state tax commission within 30 days of formation or boundary change, but no later than January 10 of the following year.
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Grants the state tax commission authority to review filings and reject formations or boundary changes that lack proper legal descriptions, fail to correctly identify boundaries, or do not comply with Idaho boundary law.
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Requires the state tax commission to provide written notice to affected taxing authorities within 28 days of filing, stating reasons for rejecting a formation or boundary change and available remedies.
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Establishes judicial review rights allowing affected persons or taxing authorities to appeal a state tax commission rejection within 28 days using procedures in Idaho Code chapter 52, title 67, with cases heard as matters of immediate public interest.
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Makes technical correction to section 63-215 changing "de-annex" to "deannex."
Legislative Description
Amends existing law to provide for the right of a taxing district to appeal a decision by the State Tax Commission to not recognize a boundary change.
TAXING DISTRICTS
Last Action
Reported Printed and Referred to Revenue & Taxation
2/12/2019