Opinions, Guidelines and Certificates of Review Topical Index

(Please note that some of the Opinions and Guidelines listed below are for reference only. The actual Opinions and Guidelines can be found in the volumes of the Idaho Attorney General's Opinions and Annual Report.)

R

Real Estate Commission
Guideline 2/6/1986 - Rules promulgated by the Real Estate Commission concerning real estate license instruction exceed its authority.

Recreation
Guideline 7/13/1981 - No bond requirement for election to dissolve recreation district.

Guideline 6/29/1987 - Ability of recreation district to levy fees in lieu of ad valorem taxes.

Refunding Bonds
Opinion 77-39 - Advanced Refunding Bonds. No election required.

Regulatory Takings
Certificate 3/28/2006 - Initiative Relating to Eminent Domain and Regulatory Takings.

Revenue And Taxation
Opinion 75-12 - Legality of local option taxation.

Opinion 75-14 - Sales tax fund – City share.

Opinion 75-17 - Depreciation schedule – Licensing of pleasure boats.

Opinion 75-29 - Taxation of leased sprinkler pipe.

Opinion 75-33 - Assessed valuation – Calculation of “circuit breaker” tax relief.

Opinion 75-34 - Exemption of religious body.

Opinion 75-35 - Tax Commission may obtain records from Bureau of Vital Statistics.

Opinion 75-50 - Weather modification district.

Opinion 75-63 - Double assessment for property tax evasion.

Opinion 75-64 - Sales and use tax exemptions.

Opinion 75-66 - Property purchased by city not subject to delinquent property taxes.

Opinion 75-67 - County must collect school district levy.

Opinion 76-18 - Constitutionality of bill requiring assessor to prepare assessed value base and adjusted gross income base for county commissioners to fix tax levy.

Opinion 76-20 - Requirement of both spouses’ signatures on back of tax refund warrants.

Opinion 76-22 - Definition of real and personal property. Assessment of condominiums as personal or real property.

Opinion 76-33 - Two mill district court tax levy.

Opinion 76-37 - City of Grangeville entitled to revenue from sales tax fund from Idaho County.

Opinion 76-38 - Abatement of ad valorem taxes.

Opinion 76-44 - Exemption of pollution control devices from taxation.

Opinion 76-53 - Taxability of life insurance proceeds.

Opinion 77-40 - Procedure for receipt by counties. Statutes prohibit direct deposit-electronic funds transfer.

Opinion 77-41 - Tax Commission may not release names of persons or companies receiving Sales Tax Seller’s Permits.

Opinion 77-43 - Tax Commission may release information to Department of Health and Welfare from income tax returns relating to support of dependents and location of such persons.

Opinion 77-47 - Actual and functional use of property is primary test for value of real property.

Opinion 77-48 - Discretion to levy tax upon lands, improvement or personal property in a uniform manner.

Opinion 77-50 - Duties of county Boards of Equalization.

Opinion 77-56 - Contributions to charities, proper use of tax funds.

Opinion 77-63 - Legislative prohibition against state ad valorem tax levies while sales tax is in effect.

Opinion 78-13 - Payment of health benefits through “self-funded” medical plan.

Opinion 78-26 - Tax Commission not authorized to collect hotel/motel occupancy or liquor by the drink taxes.

Opinion 78-37 - One-percent property tax initiative.

Opinion 78-40 - County certification of tax levies and repayment of tax anticipation notes. Definition of cash bonds.

Opinion 79-1 - Effective date of Proposition (Initiative) One.

Opinion 79-7 - One-percent initiative and budget freeze law limitations on local improvement district assessment and new taxing districts.

Opinion 79-12 - Ballot proposition for budget limitation override.

Opinion 79-14 - Service fees charged in lieu of ad valorem taxes.

Opinion 79-15 - Definition of “taxing district” and interpretation of restrictions imposed by budget freeze.

Opinion 79-16 - Constitutionality of 2% inflation cap of one-percent initiative.

Opinion 79-17 - Property value increase adjustments under one-percent initiative.

Opinion 79-22 - Pre-payment of taxes.

Opinion 79-24 - Constitutionality of delegating collection of Idaho income tax to the IRS.

Guideline 5/7/1979 - Establishing new taxing districts under one-percent initiative and budget freeze statute.

Guideline 5/31/1979 - Emergency expenditure levies and “one-percent” initiative.

Guideline 8/9/1979 - One-percent initiative and deficit-financed cities.

Guideline 10/30/1979 - Tax exempt status of Good Samaritan Village and other charitable organizations.

Guideline 12/19/1979 - No taxation by state of federal activities or land.

Opinion 80-3 - Valuation of depreciation on taxable personal property.

Opinion 80-4 - Appropriation of Sales Tax Fund to Capital Reserve Fund of Idaho Housing Agency.

Opinion 80-8 - Inclusion of sale or consumption of animals in determining what is agriculturally produced for income tax purposes.

Opinion 80-13 - Prior override not included in frozen operating budget funded by property taxes.

Opinion 80-16 - Determination of emergency fiscal powers available to local governments and governor’s authority to use state resources to meet those emergencies.

Opinion 80-21 - Authority of local taxing districts to impose fees to fund services currently funded by ad valorem tax revenues.

Guideline 1/22/1980 - City and local government power to charge user fees to mitigate reliance on ad valorem taxation.

Guideline 2/6/1980 - Constitutionality of authorizing cities to impose non-property taxes.

Guideline 2/6/1980 - Local option income taxes.

Opinion 81-6 - Assessor’s duty to refine estimates of 1978 market value to maximize equity in property taxation.

Opinion 81-12 - Assessment of taxable real property at fair market value versus automatic 2% inflationary increase.

Opinion 82-12 - Constitutional prohibitions against a state coining money or establishing legal tender.

Opinion 82-14 - Effect of one-percent initiative on the use of city tax anticipation notes and registered warrants.

Guideline 2/8/1982 - Constitutionality of special tax for funding public television.

Opinion 83-5 - Effect of conflicting language in bills passed by legislature.

Opinion 83-8 - Absent statutory or case law governing priority of payment between current and delinquent property taxes, Tax Commission may promulgate regulations consistent with statute.

Guideline 4/13/1983 - Authority of county assessor to double assessments of personal property for failure to file personal property tax declarations.

Guideline 6/3/1983 - Applicability of sales tax to materials purchased by grazing permittee for construction of United States-owned range improvements.

Opinion 84-2 - Sale of photocopies by county authorities is retail sale subject to tax under Idaho Sales Tax Act.

Opinion 84-10 - Effect of repeal in bill lacking “unity of subject and title.”

Guideline 6/5/1984 - Use tax exemption for INEL contractors.

Opinion 85-1 - Personal property tax liens superior to prior perfected purchase money security interests.

Guideline 2/11/1985 - Bill permitting resort city residents and city governments to act in concert to impose sales taxes constitutional.

Guideline 2/11/1985 - Proposed House Bill No. 73, which permits resort city residents and city governments to act in concert to impose sales taxes, is constitutional.

Guideline 4/26/1985 - Differential licensing fees which discriminate between residents and non-residents may violate constitutional guarantee of equal protection of the law.

Opinion 86-14 - Higher tax on wines produced outside state of Idaho is unconstitutional.

Guideline 2/12/1986 - Adjustment to appropriations for public school support to balance budget.

Guideline 2/25/1986 - Proposed amendment for proportional registration of vehicles would probably be constitutional; optional tax schedules are constitutional.

Guideline 3/14/1986 - Tax credit for operation of home school.

Guideline 9/24/1986 - Idaho fuels tax statute extending favorable tax treatment only to gasohol manufactured in Idaho is unconstitutional.

Guideline 2/12/1987 - Sales tax statutes apply to room rentals at Boise State University.

Guideline 3/5/1987 - Given unconstitutionality of 1984 amendment to wine tax statute, Tax Commission should enforce law as written prior to amendment.

Guideline 4/20/1988 - County cannot make delinquency entry against property while bankruptcy proceeding is pending.  County loses its tax lien on property sold free of liens in bankruptcy proceeding.

Guideline 2/9/1989 - Budgetary and financing process for county fair boards.

Guideline 7/12/1989 - Agreement by physician to pay service fee to preferred provider organization (PPO) does not violate division of fees prohibition of Idaho Code.

Guideline 7/25/1989 - Highway district can issue long term bonds without voter approval to finance repairing or replacing existing bridges.

Opinion 90-2 - Transfer fee imposed on delivery and storage of petroleum is not a tax on gasoline or fuel and does not violate art. 7, § 17 of Idaho Constitution.

Guideline 2/22/1990 - Payments in lieu of land taxes by Dept. of Fish and Game violate art. 7, § 4.

Guideline 3/9/1990 - Homestead property not exempt from state distraint for non-payment of property taxes.

Guideline 7/31/1990 - Partial payment of taxes does not reduce late payment penalty.

Guideline 9/24/1990 - INEL may be exempt from property taxes.

Guideline 11/6/1990 - State trooper meal reimbursement not income.

Opinion 91-2 - H.B. 94, limiting production exemption for sales and use taxes, may not withstand separation of powers challenge.

Opinion 91-2 - H.B. 92, affecting computation of income taxes paid by nonresidents, may not withstand separation of powers challenge.

Opinion 91-6 - City of Sun Valley may require vendor of ski lift tickets and retailer of building materials to collect local option sales tax at time of sale to remit same to city.

Opinion 91-9 - An initiative, however badly drafted or facially unconstitutional, may be placed on ballot for consideration by voters.

Opinion 91-9 - One Percent Initiative requirement of super-majority of two-thirds of qualified electors in any given district considering "special tax" is unenforceable as there is no means of determining number of qualified electors in a given district.

Guideline 9/24/1991 - One percent initiative has no impact on homeowner's exemption or on exemption for speculative value of agricultural land.

Opinion 95-02 - Changes in federal tax deductions must be adopted by Idaho Legislature before Idaho taxpayers may use those deductions in state tax returns.

Opinion 95-03 - Idaho Code § 63-923, the one percent property tax limitation, is incapable of implementation.

Opinion 96-03 - One Percent Initiative conflicts with property tax statutes and possibly other statutes.

Opinion 96-03 - One Percent Initiative requirement that taxes be collected by counties and apportioned according to law to taxing districts within counties is inoperable.

Certificate 3/11/1997 - Taxation on Real Property to One Percent of Assessed Value.

Certificate 7/7/1997 - Property Tax Relief Initiative.

Right to Protection Act
Certificate 2/10/2010 - Initiative Petition Regarding Idaho Right to Protection Act.

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