72nd Legislative Session -- 1997

Committee: Senate Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P      Brown (Arnold)
P      Daugaard
P      Flowers
P      Lange
P      Olson
P      Staggers
P      Thompson
P      Shoener, Vice-Chair
P      Paisley, Chair


OTHERS PRESENT: See Original Minutes

The meeting was called to order by Senator Keith Paisley, Chairman,

MOTION:      TO APPROVE THE MINUTES OF THE PREVIOUS MEETING.

Moved by:      Senator Shoener
Second by:      Senator Brown (Arnold)
Action:      Prevailed by voice vote.

          SB 156:   to revise the definition of a single-family occupied dwelling.

Proponents:      Jim Shade, Dept. Of Revenue
          Bill Jacomet, SD Assn. Of Assessing Officers
         
Presented by:      Sen. Whiting, prime sponsor

MOTION:      AMEND SB 156

f-156b

     On page 1 , line 7 of the printed bill , after " home, " insert " dwelling as classified in section 2 of this Act, " .

     On page 1 , delete the underscored material on lines 10 and 11 .

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     On page 1 , line 13 , delete " or " .

     On page 1 , line 14 , delete " portion of any property, building, or structure " .

     On page 2 , delete lines 1 to 19 , inclusive , and insert:

"      Section 2. That chapter 10-6 be amended by adding thereto a NEW SECTION to read as follows:

     Any person may request the director of equalization before August first to specifically classify certain property for the purpose of taxation if a portion of any property, building, or structure is occupied by the owner. The director of equalization shall assess as a separate unit the portion of the property, building, or structure occupied and it shall be specifically classified for the purpose of taxation. "

Moved by:      Senator Flowers
Second by:      Senator Olson
Action:      Prevailed by voice vote.

DEFER SB 188 UNTIL until Friday, February 14, 1997.

          SB 140:   to revise the criteria for the assessment freeze on the taxation of certain single-family dwellings.

Opponents:      Jim Shade, Dept. Of Revenue
Comments by:      Richard Sattgast, SD Assn. Of County Officials

DEFER SB 140 UNTIL Friday, February 14, 1997,

          SB 197:   to restrict the amount of time a governing body may impose an excess tax levy, unless the governing body takes action to continue the excess tax levy.

Opponents:      Yvonne Vik, SD Municipal League, Handout A
          Christie Johnson, SD School Administrators
          Gene Enck, School Boards of SD
Presented by:      Senator Staggers, prime sponsor

MOTION:      CALL THE QUESTION

Moved by:      Senator Lange
Second by:      Senator Shoener
Action:      Prevailed by voice vote.

MOTION:      DEFER SB 197 UNTIL THE 41ST LEGISLATIVE DAY

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Moved by:      Senator Shoener
Second by:      Senator Olson
Action:      Prevailed by roll call vote.   (8-1-0-0)

Voting yes:      Brown (Arnold), Daugaard, Flowers, Lange, Olson, Thompson, Shoener, Paisley

Voting no:      Staggers

          SB 230:   to provide for a refund of taxes attributed to the construction of new or existing residential housing.

Proponents:      Tim Dougherty, SD Home Builder's Assn.
          Glen Kane, SDHBA, Rapid City, Handout C
          Rep. Bill Peterson
          Charles Point, SDHBA, Sioux Falls, Handout D
          Mike Schultz, Schultz Construction
          Dan Nelson, Sioux
Opponents:      Scott Peterson, Dept. Of Revenue

DEFER SB 230 UNTIL Friday, February 14, 1997.

DEFER HB 1169 UNTIL Friday, February 14, 1997.

MOTION:      ADJOURN

Moved by:      Senator Shoener
Second by:      Senator Olson
Action:      Prevailed by voice vote.
                                
Gayle Schekel
Committee Secretary                                                                                                                                                                             _______________________________