STATEMENT OF PURPOSE
RS27406 / H0354
Certain taxing districts, such as cities and counties, set their annual budget not to exceed an increase of 3% of
the prior year's budget plus factors for growth. If a taxing district chooses to set a budget less than this allowed
amount, the difference (or foregone balance) can then be used in a later year.
When this is the desire of the taxing district, this bill requires the taxing district to explicitly reserve, through a
public resolution, such unused portions, in order to allow the recovery of the reserved amount in a subsequent
year.
FISCAL NOTE
This bill only affects the process of events and will have a negligible fiscal impact.
Contact:
Representative Steven 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: 01/22/2020, 10:46 AM


Statutes affected:
Bill Text: 63-802