Law
Tax exemption, water rights
PROPERTY EXEMPT FROM TAXATION – Amends existing law to provide that certain water rights and property of irrigation and canal companies exempt from taxation do not require certain approval.

RS30112 / S1031

Idaho code provides an exemption from property taxes for certain properties owned by irrigation districts and canal companies. In most cases, applicable properties have been owned and operated by these entities for over a century. This bill would amend section 63-602(3)(a) to exclude these properties from the requirement to submit annual request for approvals to the county commissioners.

This bill has no impact on the general fund because it deals with filings before county commissioners.

Bill Events
Date Description
01/31 Introduced; read first time; referred to JR for Printing
02/01 Reported Printed; referred to Local Government & Taxation
02/08 Reported out of Committee with Do Pass Recommendation; Filed for second reading
02/09 Read second time; filed for Third Reading
02/15 Read third time in full – PASSED - 34-0-1
AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, Wintrow, Zuiderveld
NAYS – None
Absent and excused – Lakey
Floor Sponsor - Burtenshaw
Title apvd - to House
02/16 Received from the Senate, Filed for First Reading
Read First Time, Referred to Revenue & Taxation
03/16 Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
03/17 Read second time; Filed for Third Reading
03/20 U.C. to hold place on third reading calendar one legislative day
03/21 Read Third Time in Full – PASSED - 67-0-3
AYES – Allgood, Andrus, Barbieri, Berch, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Chew, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gallagher, Gannon, Garner, Green, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Lanting, Manwaring, Mathias, McCann, Mendive, Miller, Mitchell, Monks, Nash, Necochea, Nelsen, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Scott, Shepherd, Skaug, Tanner, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. Speaker
NAYS – None
Absent – Alfieri, Mickelsen, Vander Woude
Floor Sponsor - Durrant
Title apvd - to Senate
03/22 Returned From House Passed; referred to enrolling
Reported enrolled; signed by President; to House for signature of Speaker
03/23 Received from Senate; Signed by Speaker; Returned to Senate
Reported signed by the Speaker & ordered delivered to Governor
03/24 Reported delivered to Governor at 8:25 a.m. on 03/24/23
03/28 Signed by Governor on 03/27/23
Session Law Chapter 149
Effective: 07/01/2023
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