72nd Legislative Session -- 1997
Committee: House Taxation
Tuesday, February 4, 1997
P - Present
E - Excused
A - Absent
Roll Call
P
Apa
P
Belatti
P
Brown (Richard)
P
Diedrich
P
Koskan
P
Napoli
P
Peterson (Bill)
P
Barker
P
Kazmerzak
P
Moore
P
Waltman
P
Wick, Vice-Chair
P
Cutler, Chair
OTHERS PRESENT: See Original Minutes
The meeting was called to order by Chairman Cutler.
MOTION:
TO APPROVE THE MINUTES OF JANUARY 30, 1997
Moved by:
Representative Koskan
Second by:
Representative Apa
Action:
Prevailed by voice vote.
Representatiave Craig Schaunaman came before the committee to request that the committee submit
a letter to the Governor concerning the issue of tax exemptions and that the Governor request a
Supreme Court opinion on this issue (Document 1). Chair Cutler stated that if there were no
objections, he wished to sign the letter to the Governor and invited the other committee members
to sign the letter. Chair Cutler asked for committee action.
MOTION:
That the chair and any other committee members who wish sign the letter to the
Governor and that the letter be sent.
Moved by:
Representative Koskan
Second by:
Representative Moore
Action:
Prevailed by roll call vote.
(12-0-1-0)
Voting yes:
Apa, Belatti, Diedrich, Koskan, Napoli, Peterson (Bill), Barker, Kazmerzak,
Moore, Waltman, Wick, Cutler
Excused:
Brown (Richard)
Vice-Chair Wick assumed the chair.
HB 1169:
to revise certain conditions on collecting real property taxes upon a
single-family dwelling.
Proponents:
None.
Opponents:
None.
Presented by:
Representative Steve Cutler, prime sponsor, Claremont
MOTION:
DO PASS HB 1169
Moved by:
Representative Waltman
Second by:
Representative Apa
Action:
Prevailed by roll call vote.
(13-0-0-0)
Voting yes:
Apa, Belatti, Brown (Richard), Diedrich, Koskan, Napoli, Peterson (Bill), Barker,
Kazmerzak, Moore, Waltman, Wick, Cutler
MOTION:
PLACE HB 1169 ON CONSENT
Moved by:
Representative Brown (Richard)
Second by:
None
Action:
Died for a lack of a second
HB 1197:
to revise the requirements for creating and developing a tax increment
finance district.
Proponents:
None.
Opponents:
None.
Presented by:
Representative Garry Moore, prime sponsor, Yankton
ACTION:
DEFER HB 1197 UNTIL Thursday, February 6, 1997.
HB 1135: to revise the definition for single-family occupied dwelling.
Proponents:
Jim Schade, Director of Property and Special Taxes Division, Dept. of Revenue,
Pierre
Bernice Rice, SD Association of Assessing Officers, Custer
Opponents:
None.
Presented by:
Representative Kay Jorgensen, prime sponsor, Spearfish (Document 2)
MOTION:
AMEND HB 1135
f-1135e
On page
1
,
line
15
,
after "
occupies
"
insert "
a duplex, triplex, or fourplex, or
"
.
On page
2
,
line
7
,
after "
dwelling
"
insert "
or if the dwelling is a duplex, triplex, or fourplex
"
.
Moved by:
Representative Moore
Second by:
Representative Napoli
Action:
Prevailed by voice vote.
MOTION:
DO PASS HB 1135 AS AMENDED
Moved by:
Representative Napoli
Second by:
Representative Waltman
Action:
Prevailed by roll call vote.
(13-0-0-0)
Voting yes:
Apa, Belatti, Brown (Richard), Diedrich, Koskan, Napoli, Peterson (Bill), Barker,
Kazmerzak, Moore, Waltman, Wick, Cutler
HB 1114:
to define certain property for property tax purposes.
Proponents:
Jerry Biedenfeld, SD Manufactured Housing Association, Pierre
Bernice Rice, SD Association of Assessing Officers, Custer
Jim Schade, Dept. of Revenue, Pierre
Opponents:
None.
Presented by:
Representative Kay Jorgensen, prime sponsor, Spearfish
MOTION:
AMEND HB 1114
f-1114
On page
1
,
line
6
,
delete "
§
32-3-1(6)
"
and insert "
subdivision 32-3-1(6)
"
.
On page
1
,
line
6
,
after "
.
"
insert "
This section does not apply to any manufactured home in the
inventory of any dealer as defined in subdivision 32-7A-1(1)
"
.
On page
1
,
after line
12
,
insert:
"Section 3. That chapter 10-4 be amended by adding thereto a NEW SECTION to read as
follows:
If a manufactured home with a manufactured statement of origin dated after October 31, 1997,
is sold by a licensed manufactured home dealer, the dealer shall complete the manufactured home
listing form, as prescribe by the secretary or revenue, and send the completed form to the director
of equalization of the county in which the manufactured home was delivered. The form shall be sent
within thirty days after the delivery of the manufactured home.
Section 4. That
§
32-7A-17
be amended to read as follows:
32-7A-17.
Any transfer or reassignment of a mobile home or manufactured home title shall be
accompanied by an affidavit issued by the county treasurer of the county in which the mobile home
or manufactured home is registered, stating that the current year's taxes are paid. No title may be
transferred until the taxes under
§
10-9-3
or
§
10-21-4
are paid. No transfer of title may be completed
unless the mobile home or manufactured home is registered as provided in
§
10-9-3
or section 3 of
this Act
. In any event the title or manufacturer's statement of origin shall be transferred within thirty
days of delivery of the manufactured home or mobile home. A violation of this section is a Class 2
misdemeanor."
Moved by:
Representative Peterson (Bill)
Second by:
Representative Barker
Action:
Prevailed by voice vote.
MOTION:
DO PASS HB 1114 AS AMENDED
Moved by:
Representative Peterson (Bill)
Second by:
Representative Cutler
Action:
Prevailed by roll call vote.
(13-0-0-0)
Voting yes:
Apa, Belatti, Brown (Richard), Diedrich, Koskan, Napoli, Peterson (Bill), Barker,
Kazmerzak, Moore, Waltman, Wick, Cutler
HB 1163:
to provide a provision allowing any regional railroad authority to opt out
of the taxing authority provided pursuant to chapter 49-17A.
Proponents:
None.
Opponents:
None.
Presented by:
Representative Kay Jorgensen, prime sponsor, Spearfish
MOTION:
AMEND HB 1163
f-1163
On page
1
,
line
9
,
after "
and
"
insert "
the
"
.
Moved by:
Representative Cutler
Second by:
Representative Koskan
Action:
Prevailed by voice vote.
MOTION:
DO PASS HB 1163 AS AMENDED
Moved by:
Representative Apa
Second by:
Representative Napoli
Action:
Prevailed by roll call vote.
(13-0-0-0)
Voting yes:
Apa, Belatti, Brown (Richard), Diedrich, Koskan, Napoli, Peterson (Bill), Barker,
Kazmerzak, Moore, Waltman, Wick, Cutler
Chairman Cutler assumed the chair.
HB 1180:
to clarify taxing authority for political subdivisions.
MOTION:
REFER HB 1180 TO HOUSE STATE AFFAIRS COMMITTEE
Moved by:
Representative Koskan
Second by:
Representative Moore
Action:
Prevailed by voice vote.
MOTION:
ADJOURN
Moved by:
Representative Wick
Second by:
Representative Koskan
Action:
Prevailed by voice vote.
Jenelle Busse
_________________________________
Committee Secretary
Steve Cutler, Chair