IDAPA 35.01.03.805 — PENALTY FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS

Sections 63-802A, 50-2913, 67-1076, Idaho Code
01.
Property Tax Limitation Penalties for Non-compliance. Penalties apply to any taxing district
that fails, by April 30 of each year, to provide each appropriate county clerk with written notification of the budget
hearing information required pursuant to Section 63-802A, Idaho Code, or that is found out of compliance with the
requirements of Section 67-1076, Idaho Code.
(7-1-24)
02.
County Clerks to Submit Lists. By the fourth Monday of May, each county clerk will submit to
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 806
Page 74
the Tax Commission a list of taxing districts out of compliance with the requirements of Section 63-802A, Idaho
Code.
(7-1-24)
03.
Additional Penalties. For taxing districts that fail to comply with the requirements of Section 67-
1076, Idaho Code, sales tax money for which the district may be eligible may be withheld. See Rule 995 of these
rules.
(7-1-24)
04.
Applicability to Urban Renewal Agencies. Urban renewal agencies failing to annually submit to
the Tax Commission plans as required pursuant to Section 50-2913, Idaho Code, are subject to penalties found in that
section.
(7-1-24)
a.
Urban renewal agencies having once submitted such plans, and having made no modification or
amendment to such plans, may, by December 1 each year, attest to the currency of the previously submitted plan in
lieu of re-submitting that plan.
(7-1-24)
b.
Providing the Tax Commission with, and updating links to, plans on urban renewal agency
websites will constitute compliance with submittal requirements.
(7-1-24)