Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.805 - PENALTY FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS

Current through August 31, 2023
Sections
				63-802A,
				50-2913,
				67-450E, Idaho Code
01.
Property Tax Limitation Penalties
			 for Non-compliance
. Penalties applies to any taxing district that fails,
			 by April 30 of each year, to provide each appropriate county clerk with written
			 notification of the budget hearing information required pursuant to Section
			 63-802A, Idaho Code, or, beginning
			 in 2015, that is found by September 1 to be out of compliance with the
			 requirements of section
			 67-450E, Idaho Code. There will be
			 no increase in the portion of the budget subject to the limitations of Section
			 63-802, Idaho Code. This
			 restriction will apply to otherwise available budget increases from the three
			 percent (3%) growth factor, new construction or change of land use
			 classification, and annexation. There will also be no increase resulting from
			 adding previously accrued foregone increase amounts to the budget and the total
			 accrued foregone amount will not change for a non-complying district.
			 (3-31-22)
02.
Exceptions
. Voter approved budget increases permitted pursuant to
			 Section 63-802(4), Idaho
			 Code, will be allowed. (3-31-22)
03.
County Clerks to Submit
			 Lists
. By the fourth Monday of May, each county clerk will submit to the
			 Tax Commission a list of taxing districts out of compliance with the
			 requirements of Section
			 63-802A, Idaho Code, along with
			 other documents required pursuant to Rule
			 803 of these rules and Section
			 63-808, Idaho Code.
			 (3-31-22)
04.
Notification by
			 Tax Commission
. By September 3 each year, the Tax Commission will
			 provide each county clerk a list of all taxing districts in the county that are
			 subject to the penalties in Section
			 63-802A, Idaho Code. The Tax
			 Commission will also notify each county clerk when a previously non-complying
			 taxing district is found to be in compliance with the requirements of Section
			 67-450E, Idaho Code. Such
			 notification will be done by September 3 of the year in which the compliance
			 status is re-established. (3-31-22)
05.
Additional Penalties
. For
			 taxing districts that fail to comply with the requirements of Section
			 67-450E, Idaho Code, additional
			 penalties affect the distribution of sales tax money for which the district may
			 be eligible. See Rule
			 995 of these rules.
			 (3-31-22)
06.
Applicability
			 to Urban Renewal Agencies
. Urban renewal agencies failing to annually
			 submit to the Tax Commission plans as required pursuant to Section
			 50-2913, Idaho Code, will be
			 subject to penalties found in that Section. (3-31-22)
a. Urban renewal agencies having once
			 submitted such plans, and having made no modification or amendment to such
			 plans, may, by December 1 each year, attest to the currency of the previously
			 submitted plan in lieu of re-submitting that plan. (3-31-22)
b. Providing the Tax Commission with, and
			 updating links to, plans on urban renewal agency websites will constitute
			 compliance with submittal requirements. (3-31-22)