73rd Legislative Session -- 1998

Committee: Senate Taxation

Friday, February 6, 1998

                                            P - Present
                                            E - Excused
                                            A - Absent

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


OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chairman Paisley


MOTION:      TO APPROVE THE MINUTES OF 2/4/98

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

          HB 1080:   to revise the income limits of a person eligible for a real property tax assessment freeze.



MOTION:      AMEND HB 1080

f-1080b

     On page 1 , line 10 of the House Taxation committee engrossed bill , delete " eighteen " and insert " seventeen " .

     On page 1 , line 10 , after " thousand " insert " five hundred " .

     On page 1 , line 13 , overstrike everything before " ; " and insert " one year and has been a resident of South Dakota for at least one year " .

     On page 1 , line 14 , overstrike " eight months " and insert " two hundred days " .


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

MOTION:      DO PASS HB 1080 AS AMENDED

Moved by:      Senator Daugaard
Second by:      Senator Brown (Arnold)
Action:      Prevailed by roll call vote.   (9-0-0-0)

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

MOTION:      TO AMEND TITLE OF HB 1080

f-1080t

     On page 1 , line 1 of the House Taxation committee engrossed bill , after " the " insert " criteria and " .


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

          SB 95:   to revise the income limits of a person eligible for a real property tax assessment freeze.



MOTION:      TO TABLE SB 95

Moved by:      Senator Shoener
Second by:      Senator Olson
Action:      Prevailed by roll call vote.   (9-0-0-0)

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

          SB 98:   to revise the criteria for the assessment freeze on the taxation of certain single-family dwellings.



MOTION:      TO TABLE SB 98

Moved by:      Senator Flowers
Second by:      Senator Olson
Action:      Prevailed by roll call vote.   (9-0-0-0)

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

          SB 146:   to provide a limited refund of the contractor's excise tax for the construction of new or existing residential housing.

Proponents:      Tim Dougherty, Home Builders Association

MOTION:      AMEND SB 146

f-146

     On page 1 , line 15 of the printed bill , after " site " insert " if the total cost of the project does not exceed one hundred fifty thousand dollars " .


Moved by:      Senator Shoener
Second by:      Senator Lange
Action:      Was not acted on.

MOTION:      SUBSTITUTE MOTION AMEND SB 146

f-146c

     On page 1 , line 15 of the printed bill , after " site " insert " if the total cost of the project does not exceed one hundred thousand dollars " .


Moved by:      Senator Olson
Second by:      Senator Brown (Arnold)
Action:      Prevailed by roll call vote.   (6-3-0-0)

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

Voting no:      Brosz, Staggers, Shoener

MOTION:      AMEND SB 146

f-146b

     On page 1 , line 12 of the printed bill , delete " or addition " .

     On page 2 , delete lines 8 to 11 , inclusive , and insert " dollars or less for any new or existing residential housing project completed on or after July 1, 1999. Once a claim for refund, for a total amount of two thousand dollars, has been received by the owner of a residential housing project, no additional refund may be received by the owner of that residential housing project pursuant to this Act. " .

     On page 2 , line 18 , delete " or the owner's attorney " and insert " project " .


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

MOTION:      DO PASS SB 146 AS AMENDED

Moved by:      Senator Shoener
Second by:      Senator Brown (Arnold)
Action:      Prevailed by roll call vote.   (6-3-0-0)

Voting yes:      Brown (Arnold), Flowers, Lange, Olson, Staggers, Shoener

Voting no:      Brosz, Daugaard, Paisley

          SB 180:   to revise the formula for assigning assessed railroad valuation to counties.

Proponents:      Bill Dougherty, Burlington Norther Santa Fe
Opponents:      Representative Pederson
          Franklin Manke, Edgemont
          Mark Hollenbach, Fall River (Document A)
          Dennis Hanson, County Commissioner
          Senator Vitter

MOTION:      TO TABLE SB 180

Moved by:      Senator Olson
Second by:      Senator Daugaard
Action:      Prevailed by roll call vote.   (6-3-0-0)

Voting yes:      Brosz, Brown (Arnold), Daugaard, Olson, Shoener, Paisley

Voting no:      Flowers, Lange, Staggers

          SB 196:   to impose an income tax on interest and dividends and to provide penalties for the violation thereof.

Proponents:      Kathy Brechtelsbauer, Bread for the World (Documents A and B)
Presented by:      Senator Lange

MOTION:      DEFER SB 196 UNTIL 2/11/98

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

          SB 193:   to prohibit the taxation of United States postage.

Proponents:      Ron Olinger, SD Printers and SD Realtors ( Document A)
          Dan Nelson, Sioux Falls
Opponents:      Scott Peterson, Department of Revenue
Presented by:      Senator Staggers

MOTION:      DO PASS SB 193

Moved by:      Senator Flowers
Second by:      Senator Daugaard
Action:      Prevailed by roll call vote.   (9-0-0-0)

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

MOTION:      ADJOURN

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



Carol Enright

_________________________________

Committee Secretary
Keith Paisley, Chair


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