The Commissioners will be meeting with the Ambulance Chief to work out the errors. I will not release the video I recorded. I don’t want the community to be confused.
The Commissioners did clearify that a vote on whether to add the ballot measure to the November election has not happened yet. Also in the video recording the percentage rates stated were wrong and the year that the Ambulance Service was commissioned as a Taxing District was not clearly defined.
*********************************************
The Boundary County Commissioners and Boundary Ambulance did not interpret Idaho Statute 31-39 correctly when they added the Ambulance ballot measure on the upcoming November election. The measure was going to ask the voters for an increase to the Ambulance tax from .0002 to .0006.
What happened:
The Commissioners wanted a vote to raise the rate to .0006, but a concerned citizen brought to their attention that according to the Statutes they did not qualify. After communicating with the Idaho State Tax Commission this was confirmed to be correct.
Per the Idaho Statutes our District is qualified to an increased max amount of .0004 (from .0002). And if my understanding is correct, they will NOT need to have a ballot measure (no vote). Now the (3) Commissioners will be able to vote at a Board meeting on whether to double every resident’s Ambulance tax.
The current tax amount on the average property owner is anywhere from $40-150. If you look at your Assessor’s invoice on the right-hand side, you will find the amount you were charged for Ambulance tax… double that and that will be your new amount next year. Let’s not forget property values are going up so this amount may be higher.
This now begs the question “Should the Commissioners HOST A PUBLIC INPUT MEETING prior to the Board voting on whether or not the public wants to double the Ambulance tax?”
Idaho Statute 31-39
Public Records (email)
——– Original message ——–
From: Brett Jarvis <brett.jarvis@tax.idaho.gov>
Date: 7/20/23 2:40 PM (GMT-08:00)
To: Alan Dornfest <Alan.Dornfest@tax.idaho.gov>, Glenda Poston <gposton@boundarycountyid.org>
Cc: ‘Hull Tevis’ <tevis.hull@gmail.com>, Jeff Lindsey <chieflindsey@boundaryambulance.org>, Boundary County Commissioners <commissioners@boundarycountyid.org>
Subject: RE: FW: Ambulance Levy Question
Alan,
Sorry I had a meeting this afternoon.
Your reading of 31-3908(4) is correct. Subsection (4) is the default provision for all ambulance districts created before July 1, 2020. The general rule is that all ambulance service districts have a maximum levy rate limit of .0004, “except as authorized in paragraph (a)” of the subsection (4).
Paragraph (4)(a) provides that certain ambulance service districts may levy .0006 if the levy is approved by 2/3 of the voters when certain requirements are met. The requirements are in subparagraphs (i), (ii), and (iii). The three requirements are connected with an “and,” making the list conjunctive and providing that all of the requirements must be met to allow an ambulance service district to levy .0006 with 2/3 of the votes. The three requirements are that (1) the ambulance district must have been created as of January 1, 1976; (2) the market value for assessment purposes of the property in the district at the time of creation must have been less than $300 million; and (3) the ambulance service district must provide an advanced life support paramedic unit. If one of these three criteria are missing the ambulance service district is limited to levying not more than .0004.
Because the Boundary Ambulance Service District was formed after January 1, 1976, it does not meet all three of the criteria to levy .0006 with approval of 2/3 of the voters. The District is limited to making a levy of .0004.
Best,
Brett
| Brett Jarvis | Deputy Attorney General Idaho State Tax Commission | State General Counsel & Fair Hearings Division Office of the Attorney General | State of Idaho Phone: 208-334-7542 |
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From: Alan Dornfest <Alan.Dornfest@tax.idaho.gov>
Sent: Thursday, July 20, 2023 1:47 PM
To: Glenda Poston <gposton@boundarycountyid.org>
Cc: ‘Hull Tevis’ <tevis.hull@gmail.com>; Jeff Lindsey <chieflindsey@boundaryambulance.org>; Boundary County Commissioners <commissioners@boundarycountyid.org>; Brett Jarvis <brett.jarvis@tax.idaho.gov>
Subject: RE: FW: Ambulance Levy Question
Glenda: My initial read is that all three of the conditions separated by the ; and word “and” need to be met to get to the .06% rate. I’m still waiting for our legal staff to review this and given me his opinion of how to read that section. He was not in his office when I checked a few minutes ago, so this may need to wait a bit.
Alan
Alan Dornfest | Property Tax Policy Bureau Chief
Idaho State Tax Commission | Property Tax Division
Alan.dornfest@tax.idaho.gov | phone: (208) 334-7742
Great people. Helping you. Serving Idaho.
Visit us at tax.idaho.gov | Follow us on:
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Please notify the sender and delete this email if you
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From: Glenda Poston <gposton@boundarycountyid.org>
Sent: Thursday, July 20, 2023 12:20 PM
To: Alan Dornfest <Alan.Dornfest@tax.idaho.gov>
Cc: ‘Hull Tevis’ <tevis.hull@gmail.com>; Jeff Lindsey <chieflindsey@boundaryambulance.org>; Boundary County Commissioners <commissioners@boundarycountyid.org>
Subject: FW: FW: Ambulance Levy Question
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Alan – I have a follow-up question regarding the levy, my purpose for asking is to obtain the correct answer, so if you could see the following questions/concerned I would appreciate it.
Again many thanks,
Glenda
From: Jeff Lindsey <chieflindsey@boundaryambulance.org>
Sent: Thursday, July 20, 2023 11:01 AM
To: Glenda Poston <gposton@boundarycountyid.org>
Cc: Boundary County Commissioners <commissioners@boundarycountyid.org>; cgrainger@boundarycountyid.org
Subject: Re: FW: Ambulance Levy Question
Sorry hit send before I was done. We are trying to sustain a paramedic (Advanced Life Support) ambulance service which is why we are requesting the override. I may misunderstand but I think it is clear that an exception is made for those counties trying to provide ALS paramedic service to the citizens.
Thanks!
Jeff Lindsey
President/Chief
Boundary Ambulance Service
Office (208) 267-2604
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On Thu, Jul 20, 2023 at 10:57 AM Jeff Lindsey <chieflindsey@boundaryambulance.org> wrote:
Glenda,
Just confirming that we do not fall under Idaho Code 31-3908 which defines Ambulance taxing Districts created before July 1, 2020 (Boundary County). Under paragraph 4 it outlines what we are requesting the BOCC to do. I have highlighted the paragraph that applies to Boundary County.
(4) In any county where an ambulance service district is created as provided herein, the board of county commissioners is authorized to levy a special tax, not to exceed four-hundredths percent (.04%) of market value for assessment purposes, except as authorized by paragraph (a) of this subsection, upon all taxable property within the district for the purposes of the district, but the levy otherwise authorized in section 31-3901, Idaho Code, shall not be made on taxable property within the district.
(a) In any county where an ambulance service district:
(i) Was created as of January 1, 1976;
(ii) Had at the time of its creation a market value for assessment purposes of the district of less than three hundred million dollars ($300,000,000); and
(iii) The service provided by the district is an advanced life support paramedic unit;
the board of county commissioners may submit to the electors within the district the question of whether the levy authorized in this subsection may be increased to a levy not to exceed six-hundredths percent (.06%) of market value for assessment purposes upon all taxable property within the district for the purposes of the district, if approved by a minimum of two-thirds (2/3) of the qualified electors of the district voting at an election called for that purpose and held on the May or November dates provided in section 34-106, Idaho Code, but the levy otherwise authorized in section 31-3901, Idaho Code, shall not be made on taxable property within the district.
Jeff Lindsey
President/Chief
Boundary Ambulance Service
Office (208) 267-2604
CONFIDENTIALITY NOTICE: This e-mail is intended only for the personal and confidential use of the individual(s) named as recipients (or the employee or agent responsible to deliver it to the intended recipient) and is covered by the Electronic Communications Privacy Act, 18 U.S.C. §§ 2510-2521. It may contain information that is privileged, confidential and/or protected from disclosure under applicable law including, but not limited to, the attorney client privilege and/or work product doctrine. If you are not the intended recipient of this transmission, please notify the sender immediately by telephone. Do not deliver, distribute or copy this transmission, disclose its contents or take any action in reliance on the information it contains.
On Thu, Jul 20, 2023 at 9:58 AM Glenda Poston <gposton@boundarycountyid.org> wrote:
I was asked a question and the following is what has taken place regarding the levy limit(s) for the ambulance District. My answer came from the State Tax Commission.
Glenda
From: Alan Dornfest <Alan.Dornfest@tax.idaho.gov>
Sent: Thursday, July 20, 2023 9:17 AM
To: Glenda Poston <gposton@boundarycountyid.org>
Cc: Ben Seloske <Ben.seloske@tax.idaho.gov>; Brett Jarvis <brett.jarvis@tax.idaho.gov>
Subject: RE: Ambulance Levy Question
Glenda: Thanks. We confirmed the same. The ambulance levy, even if the override is approved, cannot go over the .0004 statutory limit.
Alan.
Alan Dornfest | Property Tax Policy Bureau Chief
Idaho State Tax Commission | Property Tax Division
Alan.dornfest@tax.idaho.gov | phone: (208) 334-7742
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Visit us at tax.idaho.gov | Follow us on:
Help us protect the security of taxpayer information.
Please notify the sender and delete this email if you
received it in error.
From: Glenda Poston <gposton@boundarycountyid.org>
Sent: Thursday, July 20, 2023 9:24 AM
To: Alan Dornfest <Alan.Dornfest@tax.idaho.gov>
Subject: RE: Ambulance Levy Question
CAUTION: This email originated outside the State of Idaho network. Verify links and attachments BEFORE you click or open, even if you recognize and/or trust the sender. Contact your agency service desk with any concerns.
Alan – As a bit of a follow-up regarding dates. The BOCC created the district in 2012/2013. Prior to that the Ambulance was part of the county levy process. Since then we have levied the maximum amount (in the beginning) but as markets have increased the levy rate has decreased. Hence the questions.
Thanks for your help.
Glenda
From: Alan Dornfest <Alan.Dornfest@tax.idaho.gov>
Sent: Thursday, July 20, 2023 6:40 AM
To: Tevis Hull <tevis.hull@gmail.com>; Glenda Poston <gposton@boundarycountyid.org>; Amanda Cristler <acristler@boundarycountyid.org>; Brett Jarvis <brett.jarvis@tax.idaho.gov>
Subject: Re: Ambulance Levy Question
Complicates it a bit. I’m going to review with my legal council so am copying deputy AG Brett Jarvis.
It’s the confluence of two statutes that I’m concerned with – 63-802, which allows budget overrides up to statutory limits – and they are permanent with a 2/3 majority, and the ambulance statute.
Was the district (not fund of the county) formed as of 1/1/76? I thought it came in as a district later – perhaps was a county fund first and they are different. We can probably check as well, but any help on that appreciated.
Alan
From: Tevis Hull <tevis.hull@gmail.com>
Sent: Wednesday, July 19, 2023 6:36 PM
To: Glenda Poston <gposton@boundarycountyid.org>; Amanda Cristler <acristler@boundarycountyid.org>
Cc: Alan Dornfest <Alan.Dornfest@tax.idaho.gov>
Subject: Re: Ambulance Levy QuestionCAUTION: This email originated outside the State of Idaho network. Verify links and attachments BEFORE you click or open, even if you recognize and/or trust the sender. Contact your agency service desk with any concerns.
Good questions. I will look forward to Alan’s response.
Tevis
On Wed, Jul 19, 2023 at 4:46 PM Glenda Poston <gposton@boundarycountyid.org> wrote:
Alan – I have a question for you regarding a potential override levy for the Ambulance District in Boundary County.
31-3908 has a maximum levy authority of .0004
Ambulance Districts created as of 1/1/76 have the ability if approved by 2/3 of the voters to levy .0006
Currently our district has a levy of .000200579, so if we are assuming that this will pass does that mean that they can then levy the full levy rate of .0006 based on the current market conditions….or…can they only levy the additional .0002 on the current market conditions?
Thank you for your clarifications on this.
Glenda
—
Tevis W. Hull
Attorney at Law
95 Tamarack Lane
Sagle, Idaho 83860
208-255-2226
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