P - Present
E - Excused
A - Absent
Roll Call
P Duenwald
P Hansen (Tom)
P Hundstad
P Kelly
P Kooistra
P Nesselhuf
P Peterson (Jim)
P Lintz, Vice-Chair
P Knudson, Chair
OTHERS PRESENT: See Original Minutes
The meeting was called to order by Chair Knudson.
MOTION:
TO APPROVE THE MINUTES OF JANUARY 28, 2005
Moved by: Kooistra
Second by: Duenwald
Action: Prevailed by voice vote.
SB 155: specifically exempt certain political subdivisions from the imposition of the
sales and use tax.
Presented by: Senator Dick Kelly
Proponents: Lynne Keller, SECOG
Opponents: Scott Peterson, Department of Revenue and Regulation
MOTION:
DO PASS SB 155
Moved by: Kelly
"
Section 3. That
§
10-13-39
be amended to read as follows:
10-13-39.
Each owner-occupied single-family dwelling in this state is specifically classified for
the purpose of taxation. For the purposes of this section, an owner-occupied single-family dwelling
is a house, condominium apartment, residential housing consisting of four or less family units, town
house, town home, housing cooperatives where membership in the cooperative is strictly limited to
stockholder occupants of the building, dwelling as classified in § 10-13-39.1, and manufactured or
mobile home as defined in § 32-3-1, which is assessed and taxed as a separate unit, including an
attached or unattached garage and the parcel of land upon which the structure is situated as recorded
in the records of the director of equalization. A person may only have one dwelling
, which is the
person's principal place of residence as defined in
§
12-1-4,
classified as an owner-occupied
single-family dwelling. If the owner occupies fifty percent or more of the living space within the
dwelling, the entire dwelling is classified as an owner-occupied single- family dwelling. If the owner
occupies a duplex, triplex, or fourplex, or less than fifty percent of the living space within the
dwelling, the portion of the dwelling so occupied shall be classified as an owner-occupied
single-family dwelling.
Section 4. That
§
10-13-39.1
be amended to read as follows:
10-13-39.1.
Any person may request the director of equalization before August first to
specifically classify certain property for the purpose of taxation if a portion of any property, building,
or structure is occupied by the owner. If the director of equalization determines that such portion is
occupied by the owner
and meets the requirements of
§
10-13-39
, the director of equalization shall
assess as a separate unit the portion of the property, building, or structure occupied and it shall be
specifically classified for the purpose of taxation. An aggrieved person may appeal the decision of
the director pursuant to chapter 1-26D. The director shall act upon the request within thirty days of
the date of the request.
".
Moved by: Duenwald
Second by: Hansen (Tom)
Action: Prevailed by voice vote.
MOTION:
DO PASS HB 1002 AS AMENDED
Moved by: Hundstad
Second by: Kelly
Action: Prevailed by roll call vote.(8-0-1-0)
Voting Yes: Duenwald, Hansen (Tom), Hundstad, Kelly, Kooistra, Peterson (Jim), Lintz,
Knudson
Excused: Nesselhuf
Vice-Chair Lintz returned the gavel to Chair Knudson.
HB 1036: revise certain provisions regarding the determination of agricultural
income value for property tax purposes.
Presented by: Michael Kenyon, Department of Revenue and Regulation
Opponents: Kirk Chaffee, SD Assn. Of Assessing Officers
Roger Lee, Kingsbury Asessment Task Force
John Stekley, self, Platte
MOTION:
DEFER HB 1036 TO THE 41ST LEGISLATIVE DAY
Moved by: Lintz
Second by: Peterson (Jim)
Action: Prevailed by roll call vote.(6-3-0-0)
Voting Yes: Duenwald, Hansen (Tom), Hundstad, Nesselhuf, Peterson (Jim), Lintz
Voting No: Kelly, Kooistra, Knudson
Cindy Tryon