STATEMENT OF PURPOSE
RS28623 / H0252
This legislation revises the definition of land actively devoted to agriculture to include pivot corners or land that
is used to support the agricultural use of the qualifying property, such as land that is used to store agricultural
commodities or equipment.
FISCAL NOTE
There is no fiscal impact to the state or taxing districts. There could be a shift to other property tax classes if
properties are not currently assessed correctly.
Contact:
Representative Aaron von Ehlinger
(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: 02/25/2021, 10:04 AM


Statutes affected:
Bill Text: 63-604
Engrossment 1: 63-604