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2012 Idaho Attorney General Reports and Opinions 1 (2012)

handle is hein.sag/sagid0042 and id is 1 raw text is: STATE OF IDAHO OFFICE OF THE ATTORNEY GENERAL LAWRENCE G. WASDEN ATTORNEY GENERAL OPINION 12-01 The Honorable Brent Hill President Pro Tempore Idaho State Senate Statehouse Boise, Idaho 83720 Dear Pro Tern Hill: You requested an Attorney General Opinion regarding article Ill, section 14 of the Idaho Constitution (Origination Clause). The section requires that bills for raising revenue shall originate in the house of representatives. This responds to your request. This opinion relies significantly on an earlier opinion (1999-2) authored by Ted Spangler. QUESTION PRESENTED Is the initiation of fee legislation by the Idaho Senate defensible under article III, section 14 of the Idaho Constitution? CONCLUSION Article III, section 14 of the Idaho Constitution requires all revenue raising bills to originate in the Idaho House of Representatives. Application of this provision has generally been to legislation involving an increase or decrease involving a tax or taxing measure. It has not been traditionally applied to legislation involving fees. A challenge to a fee measure would be a case of first impression for Idaho Courts. Based upon case law from other jurisdictions, a reasonable legal defense can be advanced to support the origination of fee legislation in either chamber of the legislature. As reflected in greater detail below, this defense is likely to become factually specific and require a determination as to whether the fee is truly a fee, or a tax disguised as a fee. If there is doubt as to whether the legislation creates a fee or a tax, it is recommended that such legislation originate in the House. P.O. Box 83720, Boise, Idaho 83720-0010 Telephone: (208) 334-2400, FAX: (208) 854-8071 Located at 700 W. Jefferson Street, Suit 210

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