US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 4
           APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
    63-411.  SPECIAL PROVISIONS FOR PRIVATE RAILCAR FLEETS -- NOTICE OF
DELINQUENCY -- COLLECTION OF DELINQUENCY. (1) In case any such private railcar
fleet shall fail or refuse to make the annual statement herein required within
the time above specified, or shall make a false annual statement, the state
tax commission shall proceed to assess the property of such private railcar
fleet so failing, and shall add fifty percent (50%) to the value thereof, as
ascertained and determined by the commission.
    (2)  The president or other officer of every railroad company whose lines
run through, in or into this state shall, on or before such time as may be
determined by the state tax commission, furnish to said commission a
statement, verified by the affidavit of the officer or person making the same,
showing the total number of miles made by the cars of every such private
railcar fleet on their lines, branches, sidings, spurs and warehouse tracks in
this state during the year ending on the thirty-first day of December last
past. The state tax commission shall declare the date for the filing of the
statement in its rules.
    (3)  The state tax commission shall determine the system value of private
railcar fleets utilizing statements and data furnished by the railroads and
private railcar operators, and such other pertinent information deemed
necessary by the state tax commission. The state tax commission shall also be
responsible for the allocation of the system value of private railcar fleets
taxable in this state. In developing the allocation method, the state tax
commission may use and consider any of the following factors or criteria:
    (a)  An actual count of cars in this state;
    (b)  The ratio between the mileage traveled by taxpayers' cars in this
    state as compared with the mileage traveled by taxpayers' cars everywhere;
    (c)  Such other factors or criteria as the state tax commission may deem
    appropriate.
    (4)  Private railcar fleets having an Idaho taxable value of five hundred
thousand dollars ($500,000) or more shall be apportioned to where said cars
were present in each county as determined by the state tax commission. The
state tax commission shall certify the taxable value to the county auditor of
each county showing the amounts of taxable value to be apportioned to the
qualified taxing districts. The county auditor shall cause the taxable value
to be entered upon the tax roll in the same manner as all other properties.
The taxes shall be collected in the same manner as other operating property
taxes by the county tax collector as provided by law.
    (5)  Private railcar fleets having an Idaho taxable value of less than
five hundred thousand dollars ($500,000) shall not be apportioned to counties.
The state tax commission hereby is empowered to charge, levy and collect the
property tax so determined on the private railcar fleets under five hundred
thousand dollars ($500,000) having a taxable situs in the state and such
property shall be treated as personal property for taxing purposes.
    (a)  The state tax commission shall determine the property tax to be
    charged on the property covered by each such assessment by applying to the
    taxable value thereof the average tax rate in the state for the current
    year on private railcar fleets having an Idaho taxable value equal to or
    greater than five hundred thousand dollars ($500,000). In the event no
    private railcar fleets are assessed for five hundred thousand dollars
    ($500,000) or more in the current year, then the average property tax rate
    shall be the average tax rate on all taxable property for the prior year.
    (b)  Each property tax so charged and levied shall constitute a perpetual
    lien as of January 1 of the year of assessment on all the operating
    property of the private railcar fleet within this state and shall be
    payable in the same manner and at the same due dates provided by law in
    respect to property taxes on personal property payable in the several
    counties.
    (c)  In collecting such property taxes, the state tax commission is hereby
    authorized to pursue any or all of the rights, remedies or processes
    provided by law for the collection of a delinquency on personal property.
    (d)  All moneys collected by the state tax commission as provided under
    this subsection shall be paid forthwith to the state treasurer for
    transfer to the public school income fund.
    (6)  Whenever any person is delinquent in the payment of any obligation
imposed by law, the state tax commission may give notice of the amount of the
delinquency by registered mail to any railroad company over whose line or
lines in this state the cars of said person have been transported, or are
being transported, and which said railroad company has in its possession or
under its control any credits or other personal property belonging to that
person, or owes any debts to the delinquent.
    (a)  After receiving the notice the railroad company so notified shall
    neither transfer nor make other disposition of the credits, personal
    property, or debts until the state tax commission consents to a transfer
    or disposition, or until thirty (30) days elapse after receipt of the
    notice.
    (b)  All railroad companies so notified shall advise the state tax
    commission within five (5) days after receipt of the notice of all such
    credits, personal property, or debts in their possession, under their
    control, or owing by them.
    (7)  Whenever any railroad company advises the state tax commission that
it has within its possession or under its control any credits or personal
property belonging to a person with a delinquency, or owes any debt to that
person, and the amount thereof, the state tax commission may thereupon issue a
warrant of distraint and have the same served upon any such railroad company.
Service of said warrant upon an agent of such railroad company within this
state shall constitute valid service. Any railroad company so served shall pay
over to the state tax commission the sum of any credits belonging to that
person, or any debts owing to that person, whenever such credits or debts are
less than the delinquency, penalty and costs; or shall pay over to the state
tax commission the amount of the delinquency, penalty and costs, whenever such
credits or debts are greater, and shall deduct the sum so paid over from the
credits or debts due that person.