S 1126 — TRANSPORTATION FUNDING – Amends existing law to extend the Strategic Initiatives Program and the Budget Stabilization Fund.

SECTION 4.

and (e) The purchase of public rights-of-way;

(a) Notwithstanding the provisions of section 57-814, Idaho Code, the provisions of this paragraph shall only be in effect from the effective date of this act through May 31, 20192019. 24.

When calculating any excess cash balance the state controller shall first provide for the ending balance as determined by the legislative record to be carried over into the next fiscal year, plus an amount sufficient to cover encumbrances as approved by the di-di - vision of financial management, and an amount sufficient to cover any reappropriation as authorized by the legislature.

On July 1, or as soon thereafter as is practicable, the state controller shall transfer fifty percent (50%) of any general fund excess,excess up to a total of fifty million dollars ($50,000,000) each fiscal year, to the strategic initiatives fund.

Distributions from the economic reserve and investment fund es- tablished pursuant to section 67-3522, Idaho Code.

(c) Unless otherwise specified, moneys transferred into the strate-strategic gic initiatives program fund after May 30,301, 2017,20179, shall be apportioned as follows:

(i) SixtyTwo percentmillion (60%)dollars to($2,000,000), projectsor proposedfour byand one-half per - cent (4.5%) of the Idahoapportionment trans-provided portationfor department'sin sixthis (6)paragraph, districts;whichever is less, shall be used for the purpose of funding chil - dren pedestrian safety projects on the state and local system.

and (ii) FortyFollowing percentthe (40%)allocation tomade localin unitssubparagraph (i) of governmentthis forparagraph, thesSixty pur-percent pose(60%) ofto operatingprojects aproposed strategic initiatives program administered by the localIdaho highwaytransportation technicaldepartment's assistancesix council(6) establisheddistricts; in section 40-2401, Idaho Code.

and (iii) Following the allocation made in subparagraph (i) of this paragraph, f Forty percent (40%) to local units of government for the purpose of operating a strategic initiatives program administered by the local highway technical assistance council established in section 40-2401, Idaho Code, for the purpose of issuing strategic initiatives program grants to local units of government.

Provided however, a single countywide highway dis - trict formed pursuant to chapter 14, title 40, Idaho Code, may opt, in lieu of applying for a grant under this subparagraph, to receive moneys from the allocation under this subparagraph in the same proportion by which it received funding pursuant to section 40-709, Idaho Code, or by agreement, in the previous state fiscal year, if it provides notice of such decision to the local highway technical assistance council by September 1.

Such decision shall remain in effect for the district's next two (2) fiscal years.

Such district's funds shall not be limited to the categories pro - vided in paragraphs (a) through (e) of subsection (1) of this section.

All moneys in the fund shall be used for funding the strategic initiatives program.program according to this section.

SECTION 2.5.

That Section 57-814,63-3638, Idaho Code, be, and the same is hereby amended to read as follows:

57-814.63-3638.

BUDGETSALES STABILIZATIONTAX FUND.-- DISTRIBUTION.

(1)All Theremoneys iscollected herebyunder createdthis inchapter, theexcept stateas treasurymay theotherwise budgetbe stabilizationrequired fundin forsections the63-3203 purposeand of63-3709, meetingIdaho gen-Code, eraland fundexcept revenueas shortfallsprovided andin tosubsection meet(16) expensesof incurredthis assec- thetion, resultshall ofbe adistributed majorby disasterthe declaredstate bytax thecommission governor.as follows:

All(1) moneysAn inamount theof budgetmoney reserveshall accountbe atdistributed to the datestate ofrefund approvalaccount ofsufficient this act shall be transferred to thepay budgetcurrent stabilizationrefund fund.claims.

InterestAll earningsrefunds fromauthorized theunder investment of moneys in this fundchapter by the state treasurertax commission shall be creditedpaid tothrough the permanentstate buildingrefund ac-account, countand subjectthose tomoneys theare provisionscontinuously ofappropriated. section 67-1210, Idaho Code.

(2) SubjectFive toTen themillion requirementsdollars of($510,000,000) sectionper 63-3203, Idaho Code, the state controller shall annually transfer moneys from the general fund to the budget stabilization fund if the state controller certifies that the receipts to the general fund for the fiscal year justis endingcontinuously haveappropriated exceededand the receipts of the previous fiscal year by more than four percent (4%), then the state controller shall transferbe alldistributed general fund collections in excess of said four percent (4%) to the budgetpermanent stabilizationbuilding fund, uppro- tovided aby maximumsection of57-1108, oneIdaho percentCode. (1%) of the actual general fund collections of the prior fiscal year.

The(3) stateFour controllermillion eight hundred thousand dollars ($4,800,000) per year is continuously appropriated and shall makebe distributed to the transferwater uponpollution thecontrol financialaccount close[fund] ofestablished theby currentsection fiscal39-3628, year.Idaho Code.

(3)(4) AfterAn amount equal to the closesum required to be certified by the chair- man of the fiscalIdaho year,housing and finance association to the state controllertax commis- sion pursuant to section 67-6211, Idaho Code, in each year is continuously appropriated and shall de-be terminepaid to any excesscapital cashreserve balancefund, inestablished by the generalIdaho fund.housing and finance association pursuant to section 67-6211, Idaho Code.

WhenSuch calculatingamounts, anyif excessany, cashas balancemay thebe stateappropriated controllerhereunder shallto firstthe providecapital forreserve fund of the end-Idaho inghousing balanceand asfinance determinedassociation byshall be repaid for distribution under the legislativeprovisions recordof this section, subject to bethe carriedprovisions overof intosection the67-6215, nextIdaho fiscalCode, year,by plusthe anIdaho amounthousing sufficientand tofinance coverassocia- encumbrancestion, as ap-soon provedas bypossible, thefrom divisionany ofmoneys financialavailable management,therefor and anin amountexcess sufficientof tothe coveramounts anywhich reappropriationthe asassociation authorizeddetermines bywill thekeep legislature.it self-support- ing.

On(5) JulyAn 1,amount orequal asto soonthe thereaftersum asrequired isby practicable, the stateprovisions controllerof shallsections transfer63-709 fiftyand percent63-717, (50%)Idaho ofCode, anyafter generalallowance fundfor excess,the upamount toappropriated aby totalsection of63-718(3), fiftyIdaho millionCode, dolis -continuously larsappropriated ($50,000,000)and eachshall fiscalbe year,paid toas theprovided budgetby stabilizationsections fund.63-709 and 63-717, Idaho Code.

(4)(6) IfAn aamount majorityrequired ofby the membershipprovisions of eachchapter house53, oftitle the33, legislatureIdaho adoptCode. a concurrent resolution requesting the amount of the transfer speci- fied in subsection (2) of this section be reduced, the state controller shall reduce the amount of the transfer.

(5)(7) AppropriationsAn ofamount moneysrequired fromby the budgetprovisions stabilizationof fundchapter in87, anytitle year67, shallIdaho beCode. limited to fifty percent (50%) after the fund balance has reached ten percent (10%).

SECTION(8) 3.For fiscal year 2011, and each fiscal year thereafter, four million one hundred thousand dollars ($4,100,000), of which two million two hundred thousand dollars ($2,200,000) shall be distributed to each of the forty-four (44) counties in equal amounts, and one million nine hundred thousand dol- lars ($1,900,000) of which shall be distributed to the forty-four (44) coun- ties in the proportion that the population of the county bears to the popula- tion of the state.

For fiscal year 2012, and for each fiscal year thereafter, the amount distributed pursuant to this subsection, shall be adjusted annu- ally by the state tax commission in accordance with the consumer price index for all urban consumers (CPI-U) as published by the U.S.

department of la- bor, bureau of labor statistics, but in no fiscal year shall the total amount allocated for counties under this subsection, be less than four million one hundred thousand dollars ($4,100,000).

Any increase resulting from the ad- justment required in this section shall be distributed to each county in the proportion that the population of the county bears to the population of the state.

Each county shall establish a special election fund to which shall be deposited all revenues received from the distribution pursuant to this sub- section.

All such revenues shall be used exclusively to defray the costs as- sociated with conducting elections as required of county clerks by the pro- visions of section 34-1401, Idaho Code.

(9) One dollar ($1.00) on each application for certificate of title or initial application for registration of a motor vehicle, snowmobile, all-terrain vehicle or other vehicle processed by the county assessor or the Idaho transportation department excepting those applications in which any sales or use taxes due have been previously collected by a retailer, shall be a fee for the services of the assessor of the county or the Idaho transporta- tion department in collecting such taxes, and shall be paid into the current expense fund of the county or state highway account established in section 40-702, Idaho Code.

(10) Eleven and five-tenths percent (11.5%) is continuously appropri- ated and shall be distributed to the revenue sharing account which is created in the state treasury, and the moneys in the revenue sharing account will be paid in installments each calendar quarter by the state tax commission as follows:

(a) Twenty-eight and two-tenths percent (28.2%) shall be paid to the various cities as follows:

(i) Fifty percent (50%) of such amount shall be paid to the vari- ous cities, and each city shall be entitled to an amount in the pro- portion that the population of that city bears to the population of all cities within the state;

and (ii) Fifty percent (50%) of such amount shall be paid to the vari- ous cities, and each city shall be entitled to an amount in the pro- portion that the preceding year's market value for assessment pur- poses for that city bears to the preceding year's market value for assessment purposes for all cities within the state.

(b) Twenty-eight and two-tenths percent (28.2%) shall be paid to the various counties as follows:

(i) One million three hundred twenty thousand dollars ($1,320,000) annually shall be distributed one forty-fourth (1/44) to each of the various counties;

and (ii) The balance of such amount shall be paid to the various coun- ties, and each county shall be entitled to an amount in the propor- tion that the population of that county bears to the population of the state;

(c) Thirty-five and nine-tenths percent (35.9%) of the amount appro- priated in this subsection shall be paid to the several counties for distribution to the cities and counties as follows:

(i) Each city and county which received a payment under the provi- sions of section 63-3638(e), Idaho Code, during the fourth quarter of calendar year 1999, shall be entitled to a like amount during succeeding calendar quarters.

(ii) If the dollar amount of money available under this subsection (10)(c) in any quarter does not equal the amount paid in the fourth quarter of calendar year 1999, each city's and county's payment shall be reduced proportionately.

(iii) If the dollar amount of money available under this subsec- tion (10)(c) in any quarter exceeds the amount paid in the fourth quarter of calendar year 1999, each city and county shall be en- titled to a proportionately increased payment, but such increase shall not exceed one hundred five percent (105%) of the total pay- ment made in the fourth quarter of calendar year 1999.

(iv) If the dollar amount of money available under this subsection (10)(c) in any quarter exceeds one hundred five percent (105%) of the total payment made in the fourth quarter of calendar year 1999, any amount over and above such one hundred five percent (105%) shall be paid fifty percent (50%) to the various cities in the pro- portion that the population of the city bears to the population of all cities within the state, and fifty percent (50%) to the various counties in the proportion that the population of a county bears to the population of the state;

and (d) Seven and seven-tenths percent (7.7%) of the amount appropriated in this subsection shall be paid to the several counties for distribution to special purpose taxing districts as follows:

(i) Each such district which received a payment under the pro- visions of section 63-3638(e), Idaho Code, as such subsection ex- isted immediately prior to July 1, 2000, during the fourth quarter of calendar year 1999, shall be entitled to a like amount during succeeding calendar quarters.

(ii) If the dollar amount of money available under this subsec- tion (10)(d) in any quarter does not equal the amount paid in the fourth quarter of calendar year 1999, each special purpose taxing district's payment shall be reduced proportionately.

(iii) If the dollar amount of money available under this subsec- tion (10)(d) in any quarter exceeds the amount distributed under paragraph (i) of this subsection (10)(d), each special purpose taxing district shall be entitled to a share of the excess based on the proportion each such district's current property tax budget bears to the sum of the current property tax budgets of all such districts in the state.

The state tax commission shall calculate district current property tax budgets to include any unrecovered foregone amounts as determined under section 63-802(1)(e), Idaho Code.

When a special purpose taxing district is situated in more than one (1) county, the state tax commission shall determine the portion attributable to the special purpose taxing district from each county in which it is situated.

(iv) If special purpose taxing districts are consolidated, the resulting district is entitled to a base amount equal to the sum of the base amounts which were received in the last calendar quarter by each district prior to the consolidation.

(v) If a special purpose taxing district is dissolved or disin- corporated, the state tax commission shall continuously distrib- ute to the board of county commissioners an amount equal to the last quarter's distribution prior to dissolution or disincorpora- tion.

The board of county commissioners shall determine any re- distribution of moneys so received.

(vi) Taxing districts formed after January 1, 2001, are not enti- tled to a payment under the provisions of this subsection (10)(d).

(vii) For purposes of this subsection (10)(d), a special purpose taxing district is any taxing district which is not a city, a county or a school district.

(11) Amounts calculated in accordance with section 2, chapter 356, laws of 2001, for annual distribution to counties and other taxing districts be- ginning in October 2001 for replacement of property tax on farm machinery and equipment exempted pursuant to section 63-602EE, Idaho Code.

For nonschool districts, the state tax commission shall distribute one-fourth (1/4) of this amount certified quarterly to each county.

For school districts, the state tax commission shall distribute one-fourth (1/4) of the amount certi- fied quarterly to each school district.

For nonschool districts, the county auditor shall distribute to each district within thirty (30) calendar days from receipt of moneys from the state tax commission.

Moneys received by each taxing district for replacement shall be utilized in the same manner and in the same proportions as revenues from property taxation.

The moneys remitted to the county treasurer for replacement of property exempt from taxation pursuant to section 63-602EE, Idaho Code, may be considered by the counties and other taxing districts and budgeted at the same time, in the same manner and in the same year as revenues from taxation on personal prop- erty which these moneys replace.

If taxing districts are consolidated, the resulting district is entitled to an amount equal to the sum of the amounts which were received in the last calendar quarter by each district pursuant to this subsection prior to the consolidation.

If a taxing district is dissolved or disincorporated, the state tax commission shall continuously distribute to the board of county commissioners an amount equal to the last quarter's distribution prior to dissolution or disincorporation.

The board of county commissioners shall determine any redistribution of moneys so received.

If a taxing district annexes territory, the distribution of moneys received pursuant to this subsection shall be unaffected.

Taxing districts formed after January 1, 2001, are not entitled to a payment under the provisions of this subsection.

School districts shall receive an amount determined by multiplying the sum of the year 2000 school district levy mi- nus .004 times the market value on December 31, 2000, in the district of the property exempt from taxation pursuant to section 63-602EE, Idaho Code, pro- vided that the result of these calculations shall not be less than zero (0).

The result of these school district calculations shall be further increased by six percent (6%).

For purposes of the limitation provided by section 63-802, Idaho Code, moneys received pursuant to this section as property tax replacement for property exempt from taxation pursuant to section 63-602EE, Idaho Code, shall be treated as property tax revenues.

(12) Amounts necessary to pay refunds as provided in section 63-3641, Idaho Code, to a developer of a retail complex shall be remitted to the demon- stration pilot project fund created in section 63-3641, Idaho Code.

(13) Amounts calculated in accordance with subsection (4) of section 63-602KK, Idaho Code, for annual distribution to counties and other taxing districts for replacement of property tax on personal property tax exemp- tions pursuant to subsection (2) of section 63-602KK, Idaho Code, which amounts are continuously appropriated unless the legislature enacts a dif- ferent appropriation for a particular fiscal year.

For purposes of the limitation provided by section 63-802, Idaho Code, moneys received pursuant to this section as property tax replacement for property exempt from taxa- tion pursuant to section 63-602KK, Idaho Code, shall be treated as property tax revenues.

If taxing districts are consolidated, the resulting district is entitled to an amount equal to the sum of the amounts that were received in the last calendar year by each district pursuant to this subsection prior to the consolidation.

If a taxing district or revenue allocation area annexes territory, the distribution of moneys received pursuant to this subsection shall be unaffected.

Taxing districts and revenue allocation areas formed after January 1, 2013, are not entitled to a payment under the provisions of this subsection.

(14) Amounts collected from purchasers and paid to the state of Idaho by retailers that are not engaged in business in this state and which retailer would not have been required to collect the sales tax, less amounts other- wise distributed in subsections (1) and (10) of this section, shall be dis- tributed to the tax relief fund created in section 57-811, Idaho Code.

The state tax commission will determine the amounts to be distributed under this subsection.

(15) Any moneys remaining over and above those necessary to meet and reserve for payments under other subsections of this section shall be dis- tributed to the general fund.

(16) One percent (1%) shall be distributed to the transportation expan- sion and congestion mitigation program established in section 40-720, Idaho Code.

The distribution provided for in this subsection must immediately follow the distribution provided for in subsection (10) of this section.

SECTION 6.

That Section 57-814, Idaho Code, as enacted by section 9, Chapter 341, Laws of 2015, be, and the same is hereby repealed.

SECTION 7.

An emergency existing therefor, which emergency is hereby declared to exist, Sections 6 and 7 of this act shall be in full force and effectef- fect on and after passage and approval.

Section 7 of this act shall be null, void and of no force and effectef- fect on and after May 31, 20192019. 24.

Sections 8 and 9 of this act shall be in full force and effect on and after May 31, 20192019. 24.

SECTION 4.8.

SEVERABILITY.An emergency existing therefor, which emergency is hereby declared to exist, Sections 1, 3, 4, 6, and 7 of this act shall be in full force and effect on and after June 1, 2019.

TheSection provisions2 of this act areshall herebybe declaredin tofull beforce severable and ifeffect anyon provisionand ofafter thisSeptember act1, or2019. the application of such provision to any person or circumstance is declared invalid for any reason, such declaration shall not affect the validity of the remaining portions of this act.

SECTIONSection 5.5 of this act shall be in full force and effect on and after July 1, 2019.

An emergency existing therefor, which emergency is hereby declared to exist, this act shall be in full force and effect on and after its passage and approval.