REVISED
STATEMENT OF PURPOSE
RS28353C1 / S1105
Last year the Idaho Legislature passed House Bill 518a which required property tax statements to include
expiration dates of bonds and levies for transparency. County treasurers were given the option to include
this data as an insert with the mailed tax statement; or they could list a URL to the county website where
the expiration data was available electronically. An incorrect reference was made in the amended bill. This
legislation makes a few technical corrections to section 63-803 & 63-902 regarding bonds and levies but does
not change the intent.
A new requirement stipulates that county treasurers are to maintain an electronic version of voter-approved
bonds and levies on a county’s website for the public. Taxing districts are also required to send voter-approved
bond and levy expiration data to the county tax collector for the purpose of maintaining such electronic version.
FISCAL NOTE
This involves a treasurer posting a public document on a county’s website, so no additional cost is expected.
No cost to the general budget is anticipated.
Contact:
Senator Doug Ricks
(208) 332-1000
Representative Jon Weber
(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 REVISED: 03/09/2021, 8:26 AM

Statutes affected:
Bill Text: 63-803, 63-902