Section 35.01.03.805 - PENALTY FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTSSections 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.02.County Clerks to Submit Lists. By the fourth Monday of May, each county clerk will submit to the Tax Commission a list of taxing districts out of compliance with the requirements of Section 63-802A, Idaho Code.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.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.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.b. Providing the Tax Commission with, and updating links to, plans on urban renewal agency websites will constitute compliance with submittal requirements.Idaho Admin. Code r. 35.01.03.805