Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.995 - CERTIFICATION OF SALES TAX DISTRIBUTION

Current through August 31, 2023
Section
				63-3638, Idaho Code
01.
Most Current Census
.
			 Population will be from the most current population census or estimate of
			 incorporated city populations available from "Table 4, Annual Estimates of the
			 Resident Population for Incorporated Places in Idaho" and estimate of county
			 populations from "Table 1, Annual Estimates of the Resident Population for
			 Counties of Idaho" available from the Bureau of the Census during the quarter
			 of the year for which any distribution of sales tax money is to be made. If the
			 Tax Commission is notified that the Bureau of the Census has revised any city
			 or county population estimates, the revised estimates will be used for the
			 distribution of sales tax money. (3-31-22)
02.
Market Value for Assessment
			 Purposes
. Market value for assessment purposes means the market value
			 certified to the Tax Commission pursuant to Section
			 63-510, Idaho Code, and will
			 include homeowner's exemptions and the value of personal property exempt
			 pursuant to Section
			 63-602KK(2),
			 Idaho Code, as determined for tax year 2013, and the amount of real and
			 personal property value which exceeds the assessed value shown on the base
			 assessment roll for a revenue allocation area as defined in Section
			 50-2903(15),
			 Idaho Code, for the calendar year immediately preceding the current fiscal
			 year. (3-31-22)
03.
Current
			 Fiscal Year
. For the purposes of this section, current fiscal year means
			 the current fiscal year of the state of Idaho. For distribution purposes, the
			 current fiscal year will begin with the distribution made in October, following
			 collection of sales taxes in July, August, and September. (3-31-22)
04.
Incorporated City
.
			 Incorporated city will, for the current fiscal year, have a duly elected mayor
			 and city council. (3-31-22)
05.
Valuation Estimates
. Valuation estimates for distribution of
			 revenue sharing monies will be updated at least annually. Updated estimates
			 will be used beginning with the October distribution. (3-31-22)
06.
Determination Date and
			 Eligibility
. (3-31-22)
a. General
			 eligibility. Except as provided in Paragraph 995.06.b. of this rule, the
			 eligibility of each city for revenue sharing monies pursuant to Section
			 63-3638(10)(a),
			 Idaho Code, will be determined as of July 1 of the current year. Cities formed
			 after January 1, 2001, will also be entitled to a share of the money pursuant
			 to the provisions of Section
			 63-3638(10)(c),
			 Idaho Code. (3-31-22)
b.
			 Ineligibility as a result of non-compliance. Otherwise eligible taxing
			 districts that are found to be out of compliance with the requirements of
			 Section 67-450B, Idaho Code, or Section
			 67-450E, Idaho Code, will be
			 ineligible for distributions provided under Section
			 63-3638(10),
			 Idaho Code, commencing with the next scheduled quarterly distribution following
			 the Tax Commission's receipt of notification of non-compliance and continuing
			 until the distribution following the Tax Commission's receipt of notification
			 of compliance. At that time the Tax Commission will add to the current
			 quarterly distribution any amount previously withheld under these provisions.
			 (3-31-22)