81^st Legislative Session _ 2006

Committee: Senate Taxation

                                            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 27, 2006

Moved by:    Lintz
Second by:    Duenwald
Action:    Prevailed by voice vote.

         SB 189: provide for a property tax reduction for certain firefighters.

Presented by:    Senator Eric Bogue
Proponents:    Larry Gabriel, Secretary, Department of Agriculture

MOTION:     AMEND SB 189

189fa

     On the printed bill, delete everything after the enacting clause and insert:

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"
    Section 1. That § 41-20-4 be amended to read as follows:

     41-20-4.   The state wildland fire coordinator, under the direction of the Department of Agriculture, shall take authorized action to prevent, suppress, and extinguish forest fires on all state and privately owned lands and on other lands while acting pursuant to a cooperative fire suppression agreement. The coordinator shall direct and aid the efforts of all fire suppression forces involved in the fires. The coordinator may bring an action in circuit court against the responsible person to obtain reimbursement for reasonable fire suppression and extinguishment costs.

     Section 2. That § 41-20-5 be amended to read as follows:

     41-20-5.   There is hereby established a fund in the state treasury to be known as the state fire suppression special revenue fund which is hereby appropriated for the payment of costs incurred by the state wildland fire coordinator in suppressing forest fires as authorized by § 41-20-4 and for the payment of costs incurred by the secretary of agriculture in hiring a fire suppression force to assist any other fire suppression agency, regardless of whether the fire being suppressed is within the territorial jurisdiction of the State of South Dakota. The fire suppression agency shall either execute or have an existing cooperative fire suppression agreement with the South Dakota Department of Agriculture . There has been appropriated fifty thousand dollars for the fund.

     Any damages paid from judgments or settlements in civil actions taken under § 41-20-4 and reimbursements or contributions from other sources for suppressing forest fires may be deposited into the fund. "

Moved by:    Hundstad
Second by:    Duenwald
Action:    Prevailed by voice vote.

MOTION:     TO AMEND TITLE OF SB 189

189fta

     On page 1, line 1 of the printed bill, delete everything after " to " and insert "revise certain provisions concerning fire suppression agreements and payment of certain costs incurred in suppressing forest fires.".

     On page 1 , delete line 2 .

Moved by:    Kelly
Second by:    Duenwald

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Action:    Prevailed by voice vote.

MOTION:     DO PASS SB 189 AS AMENDED

Moved by:    Lintz
Second by:    Duenwald
Action:    Prevailed by roll call vote.(8-0-1-0)

Voting Yes:    Duenwald, Hundstad, Kelly, Kooistra, Nesselhuf, Peterson (Jim), Lintz, Knudson

Excused:    Hansen (Tom)

         SB 176: allow property taxes to be paid under certain circumstances on a pro rata basis by the owner of a manufactured home who is planning to move, sell, transfer, or reassign the manufactured home.

MOTION:     DEFER SB 176 TO THE 36^TH LEGISLATIVE DAY

Moved by:    Kelly
Second by:    Nesselhuf
Action:    Prevailed by roll call vote.(8-0-1-0)

Voting Yes:    Duenwald, Hundstad, Kelly, Kooistra, Nesselhuf, Peterson (Jim), Lintz, Knudson

Excused:    Hansen (Tom)

         SB 111: repeal the excise tax on the gross receipts of personal communications system, wireless, and cellular telecommunications companies.

Presented by:    Senator Ed Olson
Proponents:    Stacey Sprinkle, Verizon Wireless
        Raeann Kelsch, Western Wireless/Cellular One (handouts 1, 2, &3)
Opponents:    Michael Kenyon, Department of Revenue and Regulation (handout 4)
        Ken McFarland, Minnehaha County Commissioner
        Bob Wilcox, SD Assoc. Of County Commissioners
        Greg Dean, SD Telecommunications Assn.

The Chair deferred SB 111 until February 3, 2006.

         SB 206: revise certain provisions of the owner-occupied classification for property tax relief purposes.

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Presented by:    Michael Kenyon, Department of Revenue and Regulation
Opponents:    John Stekley, self, Platte

MOTION:     DO PASS SB 206

Moved by:    Nesselhuf
Second by:    Kelly
Action:    Prevailed by roll call vote.(8-0-1-0)

Voting Yes:    Duenwald, Hundstad, Kelly, Kooistra, Nesselhuf, Peterson (Jim), Lintz, Knudson

Excused:    Hansen (Tom)

         SB 121: provide for the assessment of severed mineral interests and to provide additional funding for the general fund of counties and school districts.

Presented by:    Senator Eric Bogue
Proponents:    Jim Keyes, Associated General Contractors of SD
        Milt Morris, self, Fort Pierre
Opponents:    Steve Willard, American Petroleum Institutes
        Kathy Glines, Harding Co. Auditor
        Shirley Mackey, SD Assn. Of Assessing Officers
        Michael Kenyon, Department of Revenue and Regulation

MOTION:     AMEND SB 121

121fb

     On page 2 of the printed bill, delete lines 4 to 21 , inclusive, and insert:

"severed mineral interest by any county, school district, or other taxing district.

     Section 3. The owner of any severed mineral interest shall, not later than November 1, 2007, and each year thereafter, file for record with the register of deeds in the county in which such severed mineral interest is located a verified statement setting forth his or her address, his or her interest, and the legal description of the property upon or beneath which the interest exists along with any other information that the register of deeds may require. The owner shall pay an annual fee of twenty-five cents per acre of land in which the owner's interest exists. The fee shall be paid to the register of deeds when the verified statement is filed. The money from the filing fee shall be deposited in the county general fund. The owner shall also provide a true and correct copy of the verified statement to the director of equalization.

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     Section 4. Any owner of the severed mineral interest who is actively engaged in exploring or severing minerals shall notify the register of deeds and director of equalization when filing the verified statement required by section 3 of this Act. Any owner who is actively engaged in exploring or severing minerals and holds a permit or license pursuant to chapter 45-6, 45-6B, 45-6C, 45-6D, or 45-9 is exempt from any fees or assessments imposed by this Act on that area of land covered by such permit or license. The owner shall sign the verified statement under penalty of perjury.

     Section 5. If the owner of any severed mineral interest fails to comply with the provisions of section 3 of this Act, the provisions of §  10-6-20 apply.

     Section 6. If the owner of any severed mineral interest fails to comply with the provisions of this Act, the county shall take a tax deed and serve notice on the owner pursuant to chapters 10-23, 10- 24, and 10-25. The sale of severed interests for taxes or assessments shall be administered pursuant to chapters 10-23, 10-24, and 10-25.

     Section 7. The county treasurer, before offering for sale for unpaid taxes as provided in §  10-23-7 any severed mineral interest, shall notify the surface fee owner of the property from which the mineral interest was severed of the time and place of the sale.".

Moved by:    Duenwald
Second by:    Hundstad
Action:    Prevailed by voice vote.

The Chair deferred SB 121 until Friday, February 3, 2006.

MOTION:     ADJOURN

Moved by:    Nesselhuf
Second by:    Duenwald
Action:    Prevailed by voice vote.

Cindy Tryon

Committee Secretary

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