1. 2018 Clerks Summer Conference

2. L-2 – How and What to Submit
How to submit;
Scan and
Copy L-2 documents and mail
What to submit;
Signed L-1
L-2 (signed copy or SOF signature on file),
L-2 worksheet,
Levy calculation sheet,
Additional documents that may be required;
Voter approved fund tracker
Copy of newly passed initiatives
Canvass of vote (one page),
Recovered/Recaptured fund list,
STC’s form or,
May submit your own spreadsheet.

3. Urban Renewal and Levy Computations for Certain Funds as Outlined in I
Urban Renewal and Levy Computations for Certain Funds as Outlined in I.C. §
To add increment or not to add increment, that is the question.

4. Qualifying Funds – I.C. §50-2908
Temporary overrides – I.C. §63-803(3)
Judgments – I.C. § or I.C. §33-802(1)
School Temporary Supplemental. – I.C. §33-802(3) and (4)
State Authorized Plant Facilities. (proposed rule)
School Emergency – I.C. §33-805
Plant Facilities and COSA Plant Facilities
Bonds

5. Add Increment
For these funds add all increment value to compute levies.
Temporary overrides – I.C. §63-803(3)
Judgments – I.C. § or I.C. §33-802(1)
School Temporary Supplemental. – I.C. §33-802(3) and (4)
State Authorized Plant Facilities. (Rule g)
School Emergency – I.C. §33-805

6. Bond and/or Plant Facilities Information You Need to Know
When was the RAA established?
Has there been an annexation done by the RAA? If so when?
When was the election for the bond and/or Plant Facilities fund?
The answer to the above questions determine whether or not to add increment value to the net taxable value when computing levy rates.

7. Bonds and Plant Facilities Add Increment or Not?
RAA Established
Election for Bond/Plant Facilities
Add Increment
RAA established prior 12/2007
Election held prior to 12/2007
DO NOT add increment
Election held after 1/2018
ADD increment
RAA established prior to 12/2007 but annexed after 1/2018
ADD ONLY increment within annexed area.
RAA established prior to 12/2007 did annexation after 1/2008
Election held after to 1/2008
RAA established after 1/2008

9. Web L-2 (www.tsb.tax.Idaho.gov)
Last year I was informed that not all of a county’s L-2s were showing up when you viewed L-2s from the report section. In particular it appeared that joint taxing districts were the ones missing. This has been fixed.
Getting started for 2018 – Please make sure that you verify all taxable values. Doing so will create an L-2 even if they don’t levy.

10. Web L-2
Another item deals with urban renewal increment only showing up on the county’s screen that actually has the RAA. For example for School 331, which is in 4 counties, Cassia, Jerome, Lincoln, and Minidoka. Only Minidoka, which has the RAA, could see how much increment was entered. This has been fixed now any county will be able to see how much increment has been entered.

11. LOCAL Governing Entity CENTRAL Registry
June 2018
Shelley Sheridan - (208) phone - (208) fax

12. DATE(S) TO REMEMBER
The registry must be updated by December 1 each calendar year, which includes: 1. Updating entity information, if necessary 2. Entering financial information for current and prior fiscal years. 3. Uploading supporting documents a. Current fiscal year’s approved budget b. Prior fiscal year’s budget to actual expenditures comparison c. Most recently completed financial audit * * Per Idaho Code, audit reports are due within 9 months from the entities fiscal year-end.

13. DATE(S) TO REMEMBER
The registry must be updated by December 1st each calendar year. * Per Idaho Code, audit reports are due within 9 months from the entities fiscal year-end. Tip: Update the registry around the same time each year so you’re reporting consecutive fiscal year’s data. Therefore, an entity with a fiscal year end of 9/30 requiring an audit should update the registry by 6/30, thus meeting both deadlines. (Audit due by June 30 and registry due by December 1)

14. LSO TIMELINE
After the December 1 deadline, LSO begins review. JANUARY: List of entities registered and their compliance status is posted on LSO’S website JANUARY – AUGUST: LSO continues review, monitors compliance, and communicates compliance status with the entities and counties SEPTEMBER 1: Final list of noncompliant entities is provided to the Tax Commission and counties SEPTEMBER – NOVEMBER: LSO continues to monitor non-compliant accounts for compliance and notify the State Tax Commission as necessary

15. Penalties for Non-Compliance
FAILURE TO COMPLY:
Entities shall be prohibited from including in its budget any budget increase otherwise permitted by either subsection (1)(a) or (e) of section , Idaho Code
The Tax Commission shall withhold the annual distribution of sales tax pursuant to section (10), Idaho Code, for any noncomplying entity. These withheld funds can be recovered by the entity upon compliance
The board of county commissioners shall convene to determine appropriate compliance measures for any local governing entity that is a non-taxing district including, but not limited to, the following:
Require a meeting of the board of county commissioners and the entity’s governing body wherein the board of county commissioners shall require compliance
Assess a noncompliance fee on the noncomplying entity. Such fee shall not exceed five thousand dollars ($5,000)
Cause a special audit to be conducted on the entity at the cost of the entity

16. LSO Registry – Sales Tax Being Withheld
Districts listed above are still not in compliance.