85^th Legislative Session _ 2010

Committee: Senate Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Adelstein
P    Howie
P    Jerstad
P    Maher
P    Merchant
P    Nelson
P    Peterson
P    Fryslie, Vice-Chair
P    Hansen (Tom), Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by chair, Tom Hansen.

MOTION:    TO APPROVE THE MINUTES OF WEDNESDAY, FEBRUARY 3, 2010

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

        SB 171: create an additional classification of real property and provide for its assessment and to revise certain provisions concerning the taxation of such property.

Presented by:    Senator Jim Peterson
Proponents:    Michael Kenyon, Department of Revenue and Regulation
Opponents:    Dean Krogman, SD Association of Realtors

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MOTION:    DEFER SB 171 TO THE 41^ST LEGISLATIVE DAY

Moved by:    Howie
Second by:    Adelstein
Action:    Prevailed by roll call vote. (9-0-0-0)

Voting Yes:    Adelstein, Howie, Jerstad, Maher, Merchant, Nelson, Peterson, Fryslie, Hansen (Tom)

        SB 172: provide for the assessment of certain agricultural land as noncropland.

Presented by:    Senator Jim Peterson (Handout: 1)
Proponents:    Kevin Kouba, Otter Tail Power Company
        Pamela Bonrud, Northwestern Energy

MOTION:    AMEND SB 172

172fa

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

    "    Section 1. That § 10-35-1.7 be amended to read as follows:

    10-35-1.7. Terms as used in §§ 10-35-1.7 to 10-35-1.10, inclusive, mean:

            (1)    "Coal-fired power plant," any person, corporation, limited liability company, association, company, partnership, political subdivision, municipality, rural electric cooperative, consumers power district, or any group or combination acting as a unit, owning or holding under lease, or otherwise, real property used, or intended for use, for the conversion of coal into electric power;

            (2)    "Environmental upgrade," an investment in an existing coal-fired power plant of more than ten million dollars in real or personal property that is designed to reduce the plant's emission of an air pollutant to the level imposed as an emission standard at a comparable coal-fired power plant permitted under best available control technology requirements within five years preceding the application for exemption facilitate environmental improvements, including any requirements under the Clean Air Act, the Clean Water Act, or any other federal law or rule, or any state law or rule implementing a federal law or rule, or any voluntary environmental measures designed to protect the environment. "

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

MOTION:    DEFER SB 172 TO THE 41^ST LEGISLATIVE DAY

Moved by:    Adelstein
Second by:    Howie
Action:    Was not acted on.

MOTION:    SUBSTITUTE MOTION DO PASS SB 172 AS AMENDED

Moved by:    Maher
Second by:    Merchant
Action:    Prevailed by roll call vote. (7-2-0-0)

Voting Yes:    Jerstad, Maher, Merchant, Nelson, Peterson, Fryslie, Hansen (Tom)

Voting No:    Adelstein, Howie

MOTION:    AMEND TITLE OF SB 172

172fta

    On page 1, line 1, of the printed bill, delete everything after "to" and insert "revise the definition for environmental upgrades used to provide a property tax exemption for coal-fired power plants.".

    On page 1, delete line 2.

Moved by:    Fryslie
Second by:    Merchant
Action:    Prevailed by voice vote.

        HB 1032: revise certain provisions regarding the reporting period for the collection of the use tax.

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Presented by:    Andrew Fergel, Department of Revenue & Regulation

MOTION:    DO PASS HB 1032

Moved by:    Jerstad
Second by:    Merchant
Action:    Prevailed by roll call vote. (9-0-0-0)

Voting Yes:    Adelstein, Howie, Jerstad, Maher, Merchant, Nelson, Peterson, Fryslie, Hansen (Tom)

MOTION:    PLACE HB 1032 ON CONSENT CALENDAR

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

        HB 1039: revise certain provisions regarding the use of an exemption certificate for tax purposes.

Presented by:    Jan Talley, Department of Revenue and Regulation

MOTION:    DO PASS HB 1039

Moved by:    Fryslie
Second by:    Merchant
Action:    Prevailed by roll call vote. (9-0-0-0)

Voting Yes:    Adelstein, Howie, Jerstad, Maher, Merchant, Nelson, Peterson, Fryslie, Hansen (Tom)

MOTION:    PLACE HB 1039 ON CONSENT CALENDAR

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

MOTION:    ADJOURN

Moved by:    Jerstad
Second by:    Merchant

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Action:    Prevailed by voice vote.

Lois Henry

Committee Secretary

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