H 517 — LOCAL IMPROVEMENT DISTRICTS – Amends existing law to revise provisions regarding local improvement district liens for delinquent assessments.

517517, As Amended BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO LOCAL IMPROVEMENT DISTRICT ASSESSMENTS;

AMENDING SECTION 63-201,63-1009, IDAHO CODE, TO REVISE APROVISIONS DEFINITIONREGARDING ANDTHE TOEFFECT MAKEOF TECHNICALA CORRECTIONS;TAX DEED AS A CONVEYANCE;

AMENDING SECTION 63-1009, IDAHO CODE, TO REVISE PROVISIONS REGARDING THE EFFECT OF A TAX DEED AS A CON- VEYANCE;

Section 50-1715, Idaho Code, imposes a two percent (2%) penalty on any local improvement district assessment install- ment that is not paid within twenty (20) days from the date it is due.

It was never the intent of the Legislature for the tax collector to impose a second two percent (2%) late charge on the same delinquency upon certification of the same to the tax collector.

The definition of "late charge" in section 63-201(12), Idaho Code, has been amended to clarify and confirm this intent.

In addition to any other method of collection provided in this code, the council may certify delinquent installments to the tax collector, and when so certified they shall be extended on the tax rolls and collected as are property taxes, pursuant to the provisions of chapter 10, title 63, Idaho CodeCode. .

Delinquent assessments certified to the tax collector for collection as propro- - vided in section 50-1715, Idaho Code, shall be governed by the provisions of chapter 10, title 63, Idaho Code.

All provisions of chapter 10, title 63, Idaho Code, specifically including those governing collection, satis - faction, and extinguishment of delinquent amounts, shall apply to certified delinquent assessments in the same manner and to the same effect as delin-delin - quent property taxes.

That Section 63-201, Idaho Code, be, and the same is hereby amended to read as follows:

63-201.

DEFINITIONS.

As used for property tax purposes in chapters 1 through 23, title 63, Idaho Code, the terms defined in this section shall have the following meanings, unless the context clearly indicates another meaning:

(1) "Appraisal" means an estimate of property value for property tax purposes.

(a) For the purpose of estimated property value to place the value on any assessment roll, the value estimation must be made by the assessor or a certified property tax appraiser.

(b) For the purpose of estimating property value to present for an ap- peal filed pursuant to sections 63-501A, 63-407 and 63-409, Idaho Code, the value estimation may be made by the assessor, a certified property tax appraiser, a licensed appraiser, or a certified appraiser or any party as specified by law.

(2) "Bargeline" means those water transportation tugs, boats, barges, lighters and other equipment and property used in conjunction with waterways for bulk transportation of freight or ship assist.

(3) "Cogenerators" means facilities that produce electric energy, and steam or forms of useful energy that are used for industrial, commercial, heating or cooling purposes.

(4) "Collection costs" are amounts authorized by law to be added after the date of delinquency and collected in the same manner as property tax.

(5) "Credit card" means a card or device, whether known as a credit card or by any other name, issued under an arrangement pursuant to which a card is- suer gives to a cardholder the privilege of obtaining credit from the card issuer or other person in purchasing or leasing property or services, ob- taining loans, or otherwise.

(6) "Debit card" means any instrument or device, whether known as a debit card or by any other name, issued with or without a fee by an issuer for the use of the cardholder in depositing, obtaining or transferring funds.

(7) "Delinquency" means any property tax, special assessment, fee, collection cost, or charge collected in the same manner as property tax, that has not been paid in the manner and within the time limits provided by law.

(8) "Electronic funds transfer" means any transfer of funds that is initiated by electronic means, such as an electronic terminal, telephone, computer, ATM or magnetic tape.

(9) "Fixtures" means those articles that, although once movable chat- tels, have become accessory to and a part of improvements to real property by having been physically incorporated therein or annexed or affixed thereto in such a manner that removing them would cause material injury or damage to the real property, the use or purpose of such articles is integral to the use of the real property to which it is affixed, and a person would reasonably be considered to intend to make the articles permanent additions to the real property.

"Fixtures" includes systems for the heating, air conditioning, ventilation, sanitation, lighting and plumbing of such building.

(10) "Floating home" means a floating structure that is designed and built to be used, or is modified to be used, as a stationary waterborne resi- dential dwelling.

(11) "Improvements" means all buildings, structures, manufactured homes, as defined in section 39-4105(8), Idaho Code, mobile homes as defined in section 39-4105(9), Idaho Code, and modular buildings, as defined in section 39-4301(10), Idaho Code, erected upon or affixed to land, fences, water ditches constructed for mining, manufacturing or irrigation purposes, fixtures, and floating homes, whether or not such improvements are owned separately from the ownership of the land upon or to which the same may be erected, affixed or attached.

The term "improvements" also includes all fruit, nut-bearing and ornamental trees or vines not of natural growth, growing upon the land, except nursery stock.

(12) "Late charge" means a charge of two percent (2%) of the delin- quency, except that no late charge shall be imposed on delinquent local improvement district assessments certified to the tax collector for collec - tion, as provided in section 50-1715, Idaho Code .

(13) "Lawful money of the United States" means currency and coin of the United States at par value and checks and drafts that are payable in dollars of the United States at par value, payable upon demand or presentment.

(14) "Legal tender" means lawful money as defined in subsection (13) of this section.

(15) "Market value" means the amount of United States dollars or equiva- lent for which, in all probability, a property would exchange hands between a willing seller, under no compulsion to sell, and an informed, capable buyer, with a reasonable time allowed to consummate the sale, substantiated by a reasonable down or full cash payment.

(16) "Operating property" means real and personal property operated in connection with any public utility, railroad or private railcar fleet, wholly or partly within this state, and which property is necessary to the maintenance and operation of the public utility, railroad or private railcar fleet, and the roads or lines thereof, and includes all rights-of-way ac- companied by title;

roadbeds;

tracks;

pipelines;

bargelines;

equipment and docks;

terminals;

rolling stock;