Senate Taxation Minutes 02/02/2007 7:45 AM

82^nd Legislative Session _ 2007

Committee: Senate Taxation

Friday, February 02, 2007

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Duenwald
P    Garnos
P    Hansen (Tom)
P    Jerstad
P    Koetzle
P    Lintz, Vice-Chair
P    Peterson (Jim)
P    Turbak
P    McNenny, Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chair Mc Nenny

MOTION:     TO APPROVE THE MINUTES OF WEDNESDAY, JANUARY 31, 2007

Moved by:    Turbak
Second by:    Jerstad
Action:    Prevailed by voice vote.

         SB 125: allow an abandoned mobile home or manufactured home to be moved under certain conditions.

Presented by:    Senator William Napoli (Handout #1)
Proponents:    Jerry Vogeler, SD Manufactured Housing Assn. (Handout #2)

MOTION:     AMEND SB 125

On page 1, line 7 of the printed bill, delete everything after " the " and insert "owner of the mobile

home or manufactured home has not removed the home from the real property owner's land within thirty days of the court issuing a notice to quit as provided in chapter 21-16. Upon issuance of the notice to quit by the court, the owner of real property may give the owner of the mobile home or manufactured home and any lienholder with a lien properly noted pursuant to chapter 32-3, written notice of intent to sell the home pursuant to chapter 21-54 if the home is not removed from the real property owner's property within thirty days. The notice shall be sent to the owner of the mobile home or manufactured home at the owner's last known address.".

On page 1 , delete line 8 .

On page 1 , line 9, delete everything before " The " .

On page 2 , line 7, after " notice " insert "required by this section".

On page 2 , line 8, delete " pursuant to " and insert "provided by section 1 of".

On page 2 , line 13, delete " shall " and insert "may".

On page 2 , line 14, after " acquisition. " insert "However, if the owner of the real property intends any use of the abandoned mobile home or manufactured home other than disposal, the owner of the real property may obtain an abandoned title after paying any taxes owed on the home.".

On page 2 , line 19, delete " The " and insert "If the owner of the real property files an affidavit with the county treasurer stating that the owner is going to move the abandoned mobile home or manufactured home for the sole purpose of disposal, the county treasurer shall issue the permit provided by § 32-5-16.3 without receiving payment of the current year's taxes. The Department of Revenue and Regulation shall promulgate rules pursuant to chapter 1-26 to prescribe a form for the affidavit.".

On page 2 , delete lines 20 and 21, and insert:

"
Section 5. The county treasurer shall deliver the affidavit filed pursuant to section 4 of this Act to the board of county commissioners after issuance of the permit. Upon receipt of the affidavit, the board of county commissioners shall abate any taxes owed on the mobile home or manufactured home.".

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

MOTION: AMEND SB 125

On the previously adopted amendment (125oc), in the first paragraph, fourth line, delete "may" and insert "shall".

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

MOTION:     AMEND SB 125

On page 2, line 7 of the printed bill, after " warrant " insert "and informed the owner of real property of such issuance".

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

MOTION:     DO PASS SB 125 AS AMENDED

Moved by:    Hansen (Tom)
Second by:    Jerstad
Action:    Prevailed by roll call vote.(8-0-1-0)

Voting Yes:    Duenwald, Garnos, Hansen (Tom), Jerstad, Lintz, Peterson (Jim), Turbak, McNenny

Excused:    Koetzle

MOTION:     TO AMEND TITLE OF SB 125

On page 1, line 2 of the printed bill, after " conditions " insert "and to require property taxes to be abated on certain abandoned mobile homes and manufactured homes".

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

         SB 183: revise the definition of agricultural purposes used for the administration of the sales tax.

Presented by:    Senator Jim Peterson
Proponents:    Tim Begalka, self, Clear Lake (Handout #3)
        Senator Frank Kloucek
Opponents:    Jan Talley, SD Dept of Revenue and Regulation

MOTION:     AMEND SB 183

On page 1, line 6 of the printed bill, delete " and " and insert " or ".

On page 1 , line 7, delete " and " and insert " or ".

Moved by:    Peterson (Jim)
Second by:    Hansen (Tom)
Action:    Prevailed by voice vote.

MOTION:     DO PASS SB 183 AS AMENDED

Moved by:    Peterson (Jim)
Second by:    Hansen (Tom)
Action:    Prevailed by roll call vote.(5-4-0-0)

Voting Yes:    Garnos, Hansen (Tom), Jerstad, Koetzle, Peterson (Jim)

Voting No:    Duenwald, Lintz, Turbak, McNenny

MOTION:     TO AMEND TITLE OF SB 183

On page 1, line 2 of the printed bill, after " sales " insert "and use".

Moved by:    Peterson (Jim)
Second by:    Garnos
Action:    Prevailed by voice vote.

         SB 201: provide for the reduction of the sales and use tax on certain food items.

Presented by:    Senator Sandy Jerstad
Proponents:    Jane Murphy, SD Advocacy for Women
Opponents:    Jane Page, SD Dept of Revenue and Regulation

MOTION:     DO PASS SB 201

Moved by:    Koetzle
Second by:    Jerstad
Action:    Was not acted on.

MOTION:     SUBSTITUTE MOTION DEFER SB 201 TO THE 41^ST LEGISLATIVE DAY

Moved by:    Garnos
Second by:    Hansen (Tom)
Action:    Prevailed by roll call vote.(5-4-0-0)

Voting Yes:    Duenwald, Garnos, Hansen (Tom), Lintz, McNenny

Voting No:    Jerstad, Koetzle, Peterson (Jim), Turbak

         SB 164: permit certain taxing districts to revise the amount of revenue payable from property taxes.

The Chair deferred SB 164 until another day.

MOTION:     ADJOURN

Moved by:    Koetzle
Second by:    Turbak
Action:    Prevailed by voice vote.

____________________________

Committee Secretary

Kenneth McNenny, Chair