STATEMENT OF PURPOSE
RS29595 / H0673
This legislation adjusts how a description of the land and its change in use is recognized on the new construction
rolls. It simply deletes a description of the land and its change in use as additions to the new construction roll
and removes the obligation that taxing districts have had in the past to deduct any reduction in value resulting
from a change of land use classification.
FISCAL NOTE
There is no impact on the general fund, but local taxing districts could see a positive or negative result depending
on how those land use changes occur.
Contact:
Senator Jim Guthrie
Representative Steven C. Harris
(208) 332-1000
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 02/23/2022, 7:57 AM


Statutes affected:
Bill Text: 63-301A