1. 2013 IAHD Convention Boise Downtown Convention Center November 13, 2013 Idaho Tax Commission Gary Houde, Senior Research Analyst

2. PROPOSED Rule 803 02.Budget Certification. The required budget certification shall be made to each Board of County Commissioners representing each county in which the district is located by submitting the completed L-2 Form prescribed by the State Tax Commission. Unless otherwise provided for in Idaho Code budget requests for the property tax funded portions of the budget shall not exceed the amount published in the notice of budget hearing if a budget hearing notice is required in Idaho Code for the district. The levy approved by the State Tax Commission shall not exceed the levy computed on the amount shown in the notice of budget hearing.(4-6-05)( ) This is NOT in effect currently but will be presented to the Legislature in 2014. Send copy of published budget with your L-2 info to the county(s) clerk. The County will be doing the review and maintaining for their files.

3. Statute Requiring Public Hearing 40-1325. Adoption of budget -- Public hearing. Highway district commissioners shall, prior to certifying a property tax levy to the commissioners and a county assessor, as provided in subsections (1) and (3) of section 63-803, Idaho Code, adopt a budget and cause a public hearing to be held upon the budget.63-803, Idaho Code, adopt a budget and cause a public hearing to be held upon the budget.

4. Statute Requiring Publication of Budget 40-1326. Notice of budget hearing. Notice of the budget hearing meeting shall be posted at least ten (10) full days prior to the date of the meeting in at least one (1) conspicuous place in each highway district and a copy of the notice shall also be published in accordance with the provisions of section 40-206, Idaho Code. The place, hour and day of the hearing shall be specified in the notice, as well as the place where the budget may be examined prior to the hearing. A full and complete copy of the proposed budget shall be published with and as a part of the publication of the notice of hearing.40-206, Idaho Code. The place, hour and day of the hearing shall be specified in the notice, as well as the place where the budget may be examined prior to the hearing. A full and complete copy of the proposed budget shall be published with and as a part of the publication of the notice of hearing.

5. Sample L-2 Form This amount can not exceed your published budget.

6. Maximum Non-Exempt P-Tax Budget Line 14 is the maximum allowable non-exempt p-tax budget.

7. New line for 2014 Added a line for the amount of personal property replacement you will receive.

8. PacifiCorp Judgments I.C. §63-1305 Those districts listed above did not levy for the I.C. §63-1305 judgment amounts in 2013. They can levy the amount above in 2014 but if they don’t the amount will be gone.