Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.803 - BUDGET CERTIFICATION - DOLLAR CERTIFICATION FORM (L-2 FORM)

Current through August 31, 2023
Sections
				63-602G(5),
				63-802,
				63-803,
				63-3029B(4),
				63-3502B,
				50-2903A,
				50-2913,
				63-3638(11), and
				(13),
				63-1305C, Idaho Code
01.
Definitions
. (3-31-22)
a. "Dollar Certification Form" (L-2 Form).
			 The Dollar Certification Form (L-2 Form) is the form used to submit to the Tax
			 Commission the budget request from each board of county commissioners for each
			 taxing district. This form will be presumed a true and correct representation
			 of the budget previously prepared and approved by a taxing district. The budget
			 will be presumed adopted in accordance with pertinent statutory provisions
			 unless clear and convincing documentary evidence establishes that a budget
			 results in an unauthorized levy and action as provided in Section
			 63-809, Idaho Code.
			 (3-31-22)
b. "Prior Year's Market
			 Value for Assessment Purposes." Prior year's market value for assessment
			 purposes means the value used to calculate levies during the immediate prior
			 year. This value will be used for calculating the permanent budget increase
			 permitted for cities, pursuant to Section
			 63-802(1)(g),
			 Idaho Code. (3-31-22)
c. "Annual
			 Budget." For the purpose of calculating dollar amount increases permitted
			 pursuant to Section
			 63-802(1), Idaho
			 Code, the annual budget includes any amount approved as a result of an election
			 held pursuant to Sections
			 63-802(1)(g)  or
			 63-802(1)(h),
			 Idaho Code, provided that said amount is certified on the L-2 Form as part of
			 the budget request. If the amount certified does not include the entire amount
			 approved as a result of the election held pursuant to Sections
			 63-802(1)(g)  or
			 63-802(1)(h),
			 Idaho Code, then the amount not used will be added to the foregone increase
			 amount determined for the taxing district, provided the district reserves this
			 amount as provided in Paragraph 803.03.b, of these rules. (3-31-22)
d. "Property Tax Funded Budget." Property tax
			 funded budget means that portion of any taxing district's budget certified to
			 the board of county commissioners, approved by the Tax Commission, and subject
			 to the limitations of Section
			 63-802, Idaho Code.
			 (3-31-22)
e. "Recovered/Recaptured
			 Property Tax and Refund List." Recovered/recaptured property tax and refund
			 list means the report sent by the county auditor to the appropriate taxing
			 district(s) by the first Monday in August and to the Tax Commission with the
			 L-2 Forms, listing the amount of revenue distributed, or refunds charged, to
			 each appropriate taxing district during the twelve (12) month period ending
			 June 30 each year under the following sections: (3-31-22)
i. Section
			 63-602G(5), Idaho
			 Code; (3-31-22)
ii. Section
			 63-3029B(4),
			 Idaho Code; (3-31-22)
iii. Section
			 63-602KK(7),
			 Idaho Code, for personal property exempted after 2013 for which no replacement
			 money was paid; (3-31-22)
iv.
			 Section 63-3502B(2),
			 Idaho Code, for distributions of gross earnings tax on solar farms;
			 (3-31-22)
v. Section
			 50-2903A(3),
			 Idaho Code, for distributions of urban renewal allocations in excess of the
			 amount necessary to pay indebtedness, when required; (3-31-22)
vi. Section
			 50-2913(3)(c),
			 Idaho Code, for distributions of urban renewal allocations in excess of the
			 amount received during the immediate prior tax year, when required;
			 (3-31-22)
vii. Section
			 63-1305C(3),
			 Idaho Code, for revoked provisional property tax exemptions; and
			 (3-31-22)
viii. Section
			 63-1305C(6),
			 Idaho Code, for refunds related to provisional property tax exemptions.
			 (3-31-22)
f. "Taxing
			 District/Unit." Taxing district/unit means any governmental entity with
			 authority to levy property taxes as defined in Section
			 63-201, Idaho Code, and those
			 governmental entities without authority to levy property taxes but on whose
			 behalf such taxes are levied by an authorized entity such as the county or
			 city. (3-31-22)
g. "New Taxing
			 District." For property tax budget and levy purposes, new taxing district means
			 any taxing district for which no property tax revenue has previously been
			 levied. See the Idaho Supreme Court case of Idaho County Property Owners
			 Association, Inc. v. Syringa General Hospital District, 119 Idaho 309, 805 P.2d
			 1233 (1991). (3-31-22)