HomeMy WebLinkAboutSECTION 63-215, IDAHO CODE AND IDAPA RULE 225lFnr?l�n ep, ro �r TAI;..
A large number of orders and ordinances are being submitted to the Idaho State Tax
Commission that are not submitted within 30 days of signing by the authorizing official
and recorded. Section 63-215, Idaho Code, paragraph 1, states that ordinances submitted
as part of a tax district change, must be received by the Idaho State Tax Commission
within 30 days of the order or ordinance being signed by the authorizing official and
recorded.
Tax district change request documents that are not received by the Idaho State Tax
Commission within 30 days of being signed by the authorizing official and recorded
could result in the change request being denied.
Please review the attached Section 63-215, Idaho Code and IDAPA Rule 225 before
submitting your requests, so we can process them in a timely manner. If you have any
questions please contact me or one of the GIS staff at gisAtax.idaho.gov or by phone
208-334-7750.
Sincerely,
Jeff Servatius
GIS Manager
Technical Support Bureau
Idaho State Tax Commission
Update Contact Information
Please provide any changes or additional contact information below and return to the State Tax
Commission at
State Tax Commission
GIS Staff
800 Park Blvd., Plaza IV
P.O. Box 36
Boise, Idaho 83722
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Thank you for your time.
iaano statutes Page 1 of 1
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TITLE 63
REVENUE AND TAXATION
CHAPTER 2
DEFINITIONS -- GENERAL PROVISIONS
63-215. LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED.
(1) Any taxing district which shall be formed or organized hereafter, or which
shall change any existing boundaries hereafter, shall cause one (1) copy of
the legal description and map prepared in a draftsmanlike manner which shall
plainly and clearly designate the boundaries of such district or municipality
as formed or organized, or as altered, to be recorded with the county
recorder and filed with the county assessor in the counties within which the
unit is located and with the state tax commission within thirty (30) days
following the effective date of such formation, organization or alteration but
no later than the tenth day of January of the year following such formation,
organization or alteration. In the case of fire protection districts, the
board of county commissioners approving the boundaries shall be responsible
for delivering to the assessor and recorder the map and legal description of
the amended district boundaries.
(2) Urban renewal agencies shall comply with the requirements of
subsection (1) of this section when a revenue allocation area within the
jurisdiction of the urban renewal agency is formed or when the boundaries of
such an area are altered.
(3) The county assessor, county auditor and state tax commission shall
retain on file in their respective offices all copies of legal descriptions of
taxing district boundaries and maps filed by the various taxing jurisdictions
authorized to impose a levy on property.
(4) The state tax commission shall be responsible for providing copies of
uniform tax code area numbers and maps to the county assessor, county auditor
and county treasurer and various companies having operating property subject
to assessment in the state of Idaho and under the jurisdiction of the state
tax commission for assessment and taxation purposes.
(5) Unless otherwise specifically authorized to form with noncontiguous
boundaries, or to annex or de -annex properties so as to make noncontiguous
boundaries, all taxing districts shall form with and maintain contiguous
boundaries.
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http:/hvww3.state.id.us/cgi-bin/newidst?sctid=630020015.K 4/12/2006
IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03
Idaho State Tax Commission Property Tax Administrative Rules
between a typical block or building number and a condominium common area. (7-1-97)
iii. Positions 9, 10, and 11 shall be the lot or unit number designated on the condominium plat or an
assigned number. An assigned condominium plat number may be used if numbers comply with the parcel numbering
system. (7-1-97)
iv. Position 12 shall be a zero (0) if the parcel has not been modified since originally platted. If it has
been split once or combined once, then this character becomes an "A". If split a second time, the character becomes a
"B", etceteras. These splits or combinations shall be listed on the companion sheet. (7-1-97)
V. The following parcel number example denotes a parcel that is in the city identified by the letter
"A", with condominium number 9062, block or building number 007, lot or unit number 029, and has not been
modified since originally platted: A 9 0 6 2 0 0 7 0 2 9 0. (7-1-97)
219.--224. (RESERVED).
225. DOCUMENTATION FOR NEWLY ORGANIZED OR ALTERED TAXING DISTRICTS OR
REVENUE ALLOCATION AREAS (RAAS) UNDER THE JURISDICTION OF URBAN RENEWAL
AGENCIES (RULE 225).
Sections 50-2907, 50-2908, 63-215,63-807, 63-1202, 63-3029B, and 63-3638, Idaho Code. (4-6-05)
01. Definitions. The following definitions apply for cities, taxing districts, or revenue allocation areas
(RAAs) under the jurisdiction of urban renewal agencies being organized or formed or altering boundaries. (3-15-02)
a. Taxing Districts. The term taxing districts as used in this rule means taxing districts and taxing
units. (3-15-02)
b. Alter. Alter or any derivatives of the word as used in Section 63-215, Idaho Code, means annex,
deannex, or consolidate or derivatives of these words. (3-15-02)
C. Contiguous. Contiguous means being in actual contact or touching along a boundary or at a point
and is synonymous with abutting on. (3-15-02)
d. Deannex. Deannex means to delete or remove a portion but not all of a boundary for a city, taxing
district, or RAA by completing all legal requirements to establish a new boundary for the city, taxing district or RAA.
(4-6-05)
e. Disincorporate. Disincorporate or any derivatives of the word as used in Section 63-3638, Idaho
Code, means completing all legal requirements to end the existence of a city. (4-6-05)
f. Dissolve. Dissolve or any derivatives of the word as used in Section 63-3638, Idaho Code, means
completing all legal requirements to end the existence of a taxing district or RAA. (4-6-05)
g. Legal Description. Legal description means a narrative that describes by metes and bounds a
definite boundary of an area of land that can be mapped on a tax code area map and shall include: (3-15-02)
Section, township, range and meridian. (3-15-02)
ii. An initial point, being a government surveyed comer, such as a section corner, quarter corner or
mineral survey comer. (3-15-02)
iii. A true point of beginning, defined by bearings and distances from the initial point, that begins a
new city, taxing district, RAA or any alteration thereto. (3-15-02)
iv. Bearings and distances that continuously define the boundary of any area with a closure accuracy
of at least one (1) part in five thousand (5,000). Variations from this closure requirement may be approved by the
State Tax Commission if the description is sufficiently certain and accurate to ensure that the property is assigned to
Page 22 IAC 2005
IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03
Idaho State Tax Commission Property Tax Administrative Rules
3638, Idaho Code, the disincorporating or dissolving entity shall file a copy of the ordinance or order causing the
disincorporation or dissolution with the county assessor, county recorder and the State Tax Commission. If the
disincorporating or dissolving entity can provide a map showing the last known boundaries of the entity, this map
should accompany the ordinance or order. (4-6-05)
b. Upon receipt of the ordinance or order without an accompanying map of the boundaries from a
disincorporating city or dissolving taxing district, or RAA, the State Tax Commission shall prepare and send a list of
the affected tax code area numbers) and send a copy of a map showing the affected tax code area(s) to the city, taxing
district, or urban renewal agency and to the appropriate assessor(s) and recorder(s) within thirty (30) days except for
any ordinance or order received after January 1 when the list and map shall be sent by the fourth Friday of January.
(3-15-02)
C. After fourteen (14) days from the date of the mailing of the list of the affected tax code area(s), the
State Tax Commission shall process the disincorporation or dissolution unless it receives a response from the
disincorporating city, or dissolving taxing district, appropriate urban renewal agency, appropriate recorder(s) or
appropriate assessor(s) that an error exists in the identification of the tax code area(s). (3-15-02)
04. Digital Map Information. Digital map information in a format usable by the State Tax
Commission may be submitted in addition to or as a substitute for any cloth, film, or paper copy maps. Such
information shall be accompanied by metadata that clearly defines map projection, datum and attributes. (3-15-02)
05. Deadline for Completion. December 31 of the current year shall be the deadline for completing of
any action that creates, alters, or dissolves any taxing district or RAA or creates, alters or disincorporates any city
requiring a revision of the State Tax Commission's tax code area maps for the following year, unless the law provides
otherwise. (3-15-02)
06. Approval of Property Tax Levy, or Revenue Allocation. For the purpose of levying property
taxes or receiving revenue allocations no newly formed or altered city, taxing district, or RAA shall be considered
formed or altered by the State Tax Commission if it: (3-15-02)
a. Fails to provide the correct documentation plainly and clearly designating the boundaries of a
newly formed city, taxing district, or RAA or of an alteration to an existing one; or (3-15-02)
b. Fails to provide the correct documentation in sufficient time for the State Tax Commission to
comply with Rule 404 of these rules; or (4-5-00)
C. Has boundaries which overlap with like cities, taxing districts or RAAs. (3-15-02)
07. Notification of Approval or Disapproval. The State Tax Commission shall send a letter of
approval or disapproval to the taxing district or municipality. A copy of said letter shall be submitted to any affected
urban renewal agency and the auditor(s) and assessor(s) of the involved county(ies). In the case of disapproval said
letter will state the reason(s) for disapproval, the corrective action(s) needed for approval, and the time within which
such corrective action(s) must be taken. The State Tax Commission shall send such letter within thirty (30) days of
receipt of the document to which the disapproval relates, but not later than the fourth Friday of January except during
the first quarter of the calendar year for documents relating to the next tax year. (4-6-05)
08. One Uniform System. The State Tax Commission will prepare one (1) uniform system of tax code
area numbers and maps which shall be used by each county for property tax purposes. (4-5-00)
09. Tax Code Areas. The State Tax Commission shall create a separate, unique number for each tax
code area. Only the State Tax Commission shall initiate or change a tax code area number. (3-15-02)
10. Furnished By The State Tax Commission. The State Tax Commission will fumish annually,
without charge, one (1) set of updated tax code area maps, a listing of cities, taxing districts or RAA& included in each
tax code area, and a list of changes in city, taxing district or RAA boundaries to each appropriate assessor, recorder,
treasurer, and entity with operating property assessed by the State Tax Commission. There shall be a charge for all
other tax code area maps. (3-15-02)
Page 24 IAC 2005
IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03
Idaho State Tax Commission Property Tax Administrative Rules
may also be designated in whole or in part as confidential. The request must be made in writing and attached to the
operator's statement required by Rule 404 of these ntles. (7-I-99)
03. Treatment of Designated Information. The State Tax Commission shall treat the designated
confidential information and the portions of the appraisal reports, incorporating such information, as exempt from
disclosure under Sectiog9-340(4), Idaho Code. (7-1-99)
04. Assessor's Access to Designated Information. The assessor of a county in which the value of an
operating pro is apportioned may, in the offices of the State Tax Commission, examine the information
designated as confidential for the operating property in question. An assessor cannot disclose this information. The
assessor cannot obtain or make copies of this information. (7-1-99)
401.-403. (RESERVED).
404. OPERATOR'S STATEMENT —CONTENTS (RULE 404).
Sections 63401 and 63A04, Idaho Code. (5-3-03)
01. Operator's Statement In the operator's statement, the number of miles of railroad track, electrical
and telephone wire, pipeline, etc., must be reported to the hundredth mile in decimal form (0.00) in each taxing
district or taxing authority and must be reported by the uniform tax code area method. (7-1-99)
02. Tax Code Area Maps. By March I of each year, the State Tax Commission shall furnish to all
entities having operating property within the state of Idaho, except private railcar fleets, at list of all changes in tax
code area boundary lines. In case the State Tax Commission receives corrections to any tax code area boundaries,
these changes must be furnished by March 15. Every day that the tax code area map deadline is extended beyond
March 1 allows for an automatic operator's statement extension equal to the delay. The reporting entity shall review
the list of changes to identify any tax code areas, within which any of the entity's operating property is located. The
reporting entity shalt report, under Subsection 404.01 of this rule based on these identified tax code areas. The State
Tax Commission shall provide the tax code areas maps to the reporting entity as provided for in Rule 225 of these
rules. (S-3-03)
03. Reporting of Mileage. The following procedures apply for reporting mileage. (7-1-99)
a. Railroad Track Mileage. The railroad track mileage shall be reported by the name of the main line
and branch lines with the track mileage for the main line and branch lines reported as Main Track Miles. Track miles
consisting of passing hack, yard switching, spurs, sidings, etc., shall be reported as Secondary Track Miles. (5-3-03)
b. Electric Power Line Mileage. The electric power companies shall report electric power line mileage
by transmission and distribution lines. The transmission lines are the lines at a primary source of supply to change the
voltage or frequency of electricity for the purpose of its more efficient or convenient transmission; lines between a
generating or receiving point and the entrance to a distribution center or wholesale point; and lines whose primary
purpose is to augment, mtegmte, or tie together the sources of power supply. The distribution lines are the lines
between the primary source of supply and of delivery to customers, which are not includible in transmission lines.
Cooperative electrical associations may include lines designed to accommodate thirty-four thousand five hundred
(34,500) volts or more as transmission or distribution lines. Transmission or distribution lines shall be reported by
single linear wire mile. (5-3-03)
C. Telephone Wire Mileage. All telephone wire mileage shall be reported on a single linear wire mile
basis, and include any ground wires. (5-3-03)
d. Natural Gas and Water Distribution Pipeline Mileage. All natural gas and water distribution
companies shall report pipeline miles on a three (3) inch comparison basis. For example, a company with five (5)
miles of six (6) inch pipe will report ten (10) pipeline miles: five (5) times six (6) divided by three (3) equals ten (10)
miles. (5-3-03)
e. Transmission Pipeline Mileage. Transmission pipeline mileage is reported in actual pipe sizes,
without adjustment, because the pipe is normally uniform in size over long distances. (5-3-03)
Page 35 IAC 2007