Court Opinion

ID: 9793996
Source: CourtListenerOpinion
Date Created: 2023-08-31 02:56:26.034301+00
Date Added: 2024-06-11T08:09:35.616716
License: Public Domain

DONALDSON, Justice
(dissenting).
In my opinion, I.C. § 39-423 and I.C. § 39-422 are unconstitutional. I.C. § 39-423 provides as follows:
“39-423. Budget committee of public health district. — The chairman [chairmen] of the boards of county commissioners located within the public health district are hereby constituted as the budget committee of the public health district.
The district board will submit to the budget committee on the first Monday in November of each year the preliminary budget for the public health district and the estimated cost of each county, as determined by the provisions of section 39-425.
On or before the first Monday in December, there will be held at a time and place determined by the budget committee a budget committee meeting and pub-*950lie hearing upon the proposed budget of the district. At such meeting, the state board of health shall submit a tentative projection of state aid available as determined in compliance with the provisions of section 39-425.
Between the first Monday in December and the first Monday in January, a budget for the public health district shall be agreed upon and approved by a majority of the budget committee. Such determination shall be binding tipon all counties within the district and the district itself.” Emphasis supplied.
This statute, in effect, gives the chairman of one county commission the authority to levy taxes in another county in violation of article 18, section 6 of the Idaho Constitution.
I.C. § 39-422 provides:
“39-422. Public health district fund— Establishment — Divisions—Fiscal officer ■ — Expenditures.—(1) There is hereby authorized and established in the state treasury a special fund to be known as the public health district fund. Within the public health district fund there shall be seven (7) divisions, one (1) for each of the seven (7) public health districts. Each division within the fund will be under the exclusive control of its respective district board of health and no funds shall be withdrawn from such division of the fund unless authorized by the district board of health or their authorized agent. The state department of health will act as fiscal officer of the various health districts and perform such administrative functions as are necessary for deposits and withdrawals, and accounting for the funds of each division and the public health district fund.
(2) The expenditure of moneys from the public health district fund will be in accordance with Idaho law authorizing expenditures by other state agencies and departments.”
With this section, the legislature appropriated money for each of the seven public health districts. In addition, the legislature has delegated to the district boards the duty to do all things delegated to them by the State Board of Health. I.C. § 39-414. Then, after delegating this duty through the State Board, the legislature delegated the power of taxation directly to the district boards. I.C. §§ 39-423 and 39-424. What has been created by the legislature is a super state agency with a budget financed in part by legislative appropriation, allocated to the seven public health districts, and in part by the district itself, which has the power to raise matching funds by assessing and levying taxes through the county. In effect, the super-agency has power to tax directly and can double its overall budget by action of its-, budget committee, which can bind both the-district and county. In my opinion, this-, statute is an unconstitutional delegation of legislative powers and violates the doctrine-of separation of powers. Article 2, section. 1 of the Idaho Constitution provides:
“The powers of the government of this state are divided into three distinct departments, the legislative, executive and judicial; and no person or collection of' persons charged with the exercise of powers properly belonging to one of these departments shall exercise any-powers properly belonging to, either of the others, except as in this constitution, expressly directed or permitted..”'
The county commissioners of each of the-counties of this state are the chief' executive authorities of their counties. The-levying of taxes is a legislative function; and the Constitution and statutes of' this-state specifically recognize that the collection of the same is a matter for the executive branch of government.. The legislature can prescribe the manner of collection and penalties for non-payment, but the tax collector is a member of the executive-branch. In this case, the legislature has delegated its taxing power to' Public Health District No. 5 through-, the- State Health Board, and has then- imposed: upon, the executive branch of government- (by L. C. § 39-423) the commandments “Such da*951termination shall be binding upon all counties within the district and the district itself.”
In creating these health districts, the legislature has so intermingled and intertwined legislative and executive functions —and county and state governments — that title 39, chapter 4 of the Idaho Code ignores the principle of separation of powers and constitutes an unconstitutional delegation of power.
FAKES, J., concurs in the dissent.