72nd Legislative Session -- 1997

Committee: House Taxation

Thursday, February 20, 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 Chair Cutler.


MOTION:      TO APPROVE THE MINUTES OF FEBRUARY 18, 1997.

Moved by:      Representative Koskan
Second by:      Representative Diedrich
Action:      Prevailed by voice vote.

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

Proponents:      Jim Schade, Director, Property and Special Taxes, Department of Revenue, Pierre
Opponents:      None.
Presented by:      Senator Fred Whiting, prime sponsor, Rapid City

MOTION:      DO PASS SB 156

Moved by:      Representative Diedrich
Second by:      Representative Kazmerzak


Action:      Prevailed by roll call vote.   (12-0-1-0)

Voting yes:      Apa, Belatti, Brown (Richard), Diedrich, Koskan, Napoli, Peterson (Bill), Barker, Kazmerzak, Moore, Waltman, Cutler

Excused:      Wick

          SB 101:   to provide for the payment of property taxes when a portion of the property has been purchased.

Proponents:      Sheila Enderson, Brown County Treasurer, Aberdeen (Document 1)
          Ron G. Schmidt, lobbyist, SD Land Title Association, Pierre
Opponents:      Rich Sattgast, SD Association of County Officials, Pierre
          Julie Pearson, Pennington County Auditor, Rapid City
          Shirley Barber, Sully County Director of Equalization, Onida
          Betty Morford, Hand County
Presented by:      Senator Jim Lawler, prime sponsor, Aberdeen
Comments by:      Jim Schade, Director, Property and Special Taxes Division, Department of Revenue, Pierre (for clarification)

MOTION:      AMEND SB 101

f-101a
     On page 1 , line 10 of the printed bill , after " . " insert " The taxes shall be divided accordingly to any agreement made by the purchaser and seller; if there is no agreement, the taxes shall be divided by the proportionate area purchased. "


Moved by:      Representative Napoli
Second by:      Representative Waltman
Action:      Prevailed by voice vote.

MOTION:      TO FURTHER AMEND SB 101

f-101
     On page 1 , line 7 of the printed bill , after " divided " insert " and has filed all legal documents with the register of deeds " .

    


Moved by:      Representative Waltman
Second by:      Representative Barker
Action:      Prevailed by voice vote.



MOTION:      DO PASS SB 101 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

          SB 142:   to authorize the use of the municipal sales tax for certain street rehabilitation and reconstruction.

Proponents:      Yvonne Vik, SD Municipal League, Pierre (Document 2)
          Senator Drue Vitter, prime sponsor, Hill City
Opponents:      None.
Presented by:      Representative Mike Broderick, sponsor, Canton

MOTION:      DO PASS SB 142

Moved by:      Representative Apa
Second by:      Representative Peterson (Bill)
Action:      Was not acted on.

MOTION:      SUBSTITUTE MOTION AMEND SB 142

f-142d
     On page 1 , line 12 of the printed bill , after " increase " insert " shall benefit the service and trade area of the municipality and " .

     On page 2 , line 3 , remove the overstrikes from " and " .

     On page 2 , line 3 , delete " and the minor rehabilitation, major " .

     On page 2 , delete line 4 .

     On page 2 , line 5 , delete everything before " . "


Moved by:      Representative Koskan
Second by:      None
Action:      Died for a lack of a second

MOTION:      SUBSTITUTE MOTION AMEND SB 142


f-142
     On page 1 of the printed bill , delete lines 11 to 14 , inclusive , and insert:

    " If a municipality increases its tax rate above one percent, the revenue generated from the tax increase may only be used for capital improvement, to include lease-purchase agreements of realty, land acquisition, the funding of public ambulances and medical emergency response vehicles, public hospitals, or nonprofit hospitals with fifty or fewer licensed beds, and other public health care facilities or nonprofit health care facilities with fifty or fewer licensed beds, the transfer to the special 911 fund authorized by § 34-45-12, the purchasing of fire fighting vehicles and equipment, and debt retirement. "


     On page 2 , delete lines 1 to 5 , inclusive .


Moved by:      Representative Moore
Second by:      Representative Napoli
Action:      Failed by voice vote.

MOTION:      CALL THE QUESTION

Moved by:      Representative Napoli
Second by:      Representative Peterson (Bill)
Action:      Prevailed by voice vote.

MOTION:      PREVIOUS MOTION TO DO PASS SB 142

Action:      Prevailed by roll call vote.   (8-5-0-0)

Voting yes:      Apa, Belatti, Brown (Richard), Diedrich, Napoli, Peterson (Bill), Barker, Kazmerzak

Voting no:      Koskan, Moore, Waltman, Wick, Cutler

          SB 146:   to revise the dates when the auditor reconciles the unpaid taxes.

Proponents:      Rich Sattgast, SD Association of County Officials, Pierre
Opponents:      None.
Presented by:      Representative Linda Barker, sponsor, Sioux Falls

MOTION:      DO PASS SB 146

Moved by:      Representative Barker
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 SB 146 ON CONSENT

Moved by:      Representative Brown (Richard)
Second by:      Representative Moore
Action:      Prevailed by voice vote.

          SB 147:   to revise the requirement for issuing property tax receipts.

Proponents:      Rich Sattgast, SD Association of County Officials, Pierre (Document 3)
Opponents:      None.
Presented by:      Representative Linda Barker, sponsor, Sioux Falls
Comments by:      Pat McKinstry, Pennington County Treasurer, Rapid City
          Julie Pearson, Pennington County Auditor, Rapid City

MOTION:      DO PASS SB 147

Moved by:      Representative Barker
Second by:      Representative Apa
Action:      Was not acted on.

MOTION:      SUBSTITUTE MOTION DEFER SB 147 UNTIL THE 41ST LEGISLATIVE DAY

Moved by:      Representative Moore
Second by:      Representative Koskan
Action:      Failed by roll call vote.   (4-9-0-0)

Voting yes:      Brown (Richard), Koskan, Moore, Cutler

Voting no:      Apa, Belatti, Diedrich, Napoli, Peterson (Bill), Barker, Kazmerzak, Waltman, Wick

MOTION:      SUBSTITUTE MOTION AMEND SB 147

f-147
     On page 2 of the printed bill , after line 11 , insert:

"      Section 4. That § 10-21-1.1 be amended to read as follows:

     10-21-1.1.   Each county treasurer shall send a written tax bill to each taxpayer against whom a property tax has been assessed. Property tax bills sent to taxpayers may reflect the breakdown of the tax by tax levies. The county treasurer shall provide to a taxpayer a tax levy sheet, if the tax levy breakdown is not shown on the tax bill, or upon the taxpayer's request. The annual levy sheet shall contain an example of the computation of the total tax for an individual. The county treasurer shall

notify each taxpayer that a receipt for taxes paid is available if requested by the taxpayer. The secretary of revenue shall prescribe a uniform form which shall be used by the county treasurer for notification of taxpayers as required by this section. "



Moved by:      Representative Koskan
Second by:      Representative Barker
Action:      Prevailed by voice vote.

MOTION:      DO NOT PASS AS AMENDED ON SB 147

Moved by:      Representative Moore
Second by:      Representative Kazmerzak
Action:      Was not acted on.

MOTION:      SUBSTITUTE MOTION TO TABLE SB 147

Moved by:      Representative Brown (Richard)
Second by:      Representative Moore
Action:      Prevailed by roll call vote.   (8-5-0-0)

Voting yes:      Belatti, Brown (Richard), Koskan, Napoli, Kazmerzak, Moore, Wick, Cutler

Voting no:      Apa, Diedrich, Peterson (Bill), Barker, Waltman

MOTION:      ADJOURN

Moved by:      Representative Koskan
Second by:      Representative Wick
Action:      Prevailed by voice vote.



Jenelle Busse

_________________________________

Committee Secretary
Steve Cutler, Chair


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