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 FEBRUARY 8, 2019

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

    SB 112: provide for the assessment of certain agricultural land as noncropland.

Presented by:    Senator Gary Cammack
Proponents:    Angela Ehlers, South Dakota Association of Conservation Districts
        Jeremiah M. Murphy, South Dakota Stockgrowers Association
        Paul Lepisto, South Dakota Division of the Izaak Walton League of America
        Brenda Forman, South Dakota Cattlemen's Association
Opponents:    Richard Tieszen, Associated School Boards of South Dakota (Handout(s): #1, #2, #3)
        Lesley Coyle, Department of Revenue
        Senator Jim White
        Matthew McCaulley, South Dakota Corn Growers Association (Handout(s): #4)
        Rob L. Monson, School Administrators of South Dakota

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MOTION:    DEFER SB 112 TO THE 41^ST LEGISLATIVE DAY

Moved by:    Otten (Ernie)
Second by:    Smith (VJ)
Action:    Failed by roll call vote. (2-5-0-0)

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

Voting No:    Cammack, Russell, Stalzer, Wismer, Monroe

MOTION:    DO PASS SB 112

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

Voting Yes:    Cammack, Russell, Stalzer, Wismer

Voting No:    Otten (Ernie), Smith (VJ), Monroe

    SB 165: revise and enhance provisions regarding the taxation of park model homes.

Presented by:    Senator Lynne DiSanto

MOTION:    AMEND SB 165

165ba

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

"    Section 1. That chapter 10-4 be amended by adding a NEW SECTION to read:

    For the purposes of ad valorem taxation, real property includes a recreational park trailer, as defined in § 32-3-1, which is not licensed as a recreational vehicle in accordance with chapter 32-5."

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

MOTION:    DEFER SB 165 UNTIL ANOTHER DAY

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

        THE CHAIR DEFERRED SB 160

MOTION:    ADJOURN

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

Mona Oehlerking

Committee Secretary

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