94^th Legislative Session _ 2019

Committee: Senate Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Cammack
P    Otten (Ernie)
P    Russell
P    Stalzer
P    Wismer
P    Smith (VJ), Vice-Chair
P    Monroe, Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Senator Monroe, Chair.

MOTION:    TO APPROVE THE MINUTES OF JANUARY 28, 2019

Moved by:    Russell
Second by:    Otten (Ernie)
Action:    Prevailed by voice vote.

    SB 86: provide for calculations of sales tax revenues from sellers located outside of the state.

Presented by:    Senator Jeff Partridge (Handout(s): #1)
Proponents:    David Owen, South Dakota Chamber of Commerce & Industry
        Senator John Wiik
        Senator Justin Cronin
Opponents:    Don Haggar, Americans For Prosperity

        THE CHAIR DEFERRED SB 86 UNTIL FEBRUARY 6, 2019

    SB 4: revise certain provisions regarding the classification of agricultural land for property tax purposes.

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Presented by:    Senator Gary Cammack
Proponents:    Lesley Coyle, Department of Revenue
        Representative Kirk Chaffee
        David Owen, South Dakota Chamber of Commerce & Industry
        Mitch Richter, South Dakota Farmers Union
         United School Association of South Dakota
        Jeremiah M. Murphy, South Dakota Stockgrowers Association
        Brenda Forman, South Dakota Association of Cooperatives
         South Dakota Cattlemen's Association
Opponents:    James Hundstad, self, Bath
        Pat Trask, self, Wasta (Handout(s): #2)
        Robert Swisher, self, Groton

MOTION:    AMEND SB 4

4jd

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

"    Section 1. That the code be amended by adding a NEW SECTION to read:

    The Department of Revenue, in conjunction with South Dakota State University, shall study the impact of changes to the methodology of rating soils for purposes of assessing agricultural land. The study shall be based on South Dakota State University's research initiated by the Agricultural Land Assessment Implementation and Oversight Advisory Task Force pursuant to chapter 106 of the 2016 Session Laws. The department shall select a representative sampling of counties to participate in the study and shall provide data, technical assistance, and any other information to the counties as necessary to analyze the impacts of any recommended changes to the soil ratings. The department shall present its findings to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force on or before January 1, 2020."

Moved by:    Monroe
Second by:    Stalzer
Action:    Withdrawn.

MOTION:    AMEND SB 4

4jd

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

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"    Section 1. That the code be amended by adding a NEW SECTION to read:

    The Department of Revenue, in conjunction with South Dakota State University, shall study the impact of changes to the methodology of rating soils for purposes of assessing agricultural land. The study shall be based on South Dakota State University's research initiated by the Agricultural Land Assessment Implementation and Oversight Advisory Task Force pursuant to chapter 106 of the 2016 Session Laws. The department shall select a representative sampling of counties to participate in the study and shall provide data, technical assistance, and any other information to the counties as necessary to analyze the impacts of any recommended changes to the soil ratings. The department shall present its findings to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force on or before January 1, 2020."

Moved by:    Cammack
Second by:    Wismer
Action:    Prevailed by roll call vote. (4-3-0-0)

Voting Yes:    Cammack, Otten (Ernie), Smith (VJ), Monroe

Voting No:    Russell, Stalzer, Wismer

        THE CHAIR DEFERRED SB 4 UNTIL FEBRUARY 6, 2019

MOTION:    ADJOURN

Moved by:    Russell
Second by:    Cammack
Action:    Prevailed by voice vote.

Mona Oehlerking

Committee Secretary

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