74th Legislative Session -- 1999

Committee: Senate Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P      Albers
P      Brown (Arnold)
P      Daugaard
P      Flowers
P      Moore
P      Olson
P      Valandra
P      Brosz, Vice-Chair
P      Paisley, Chair


OTHERS PRESENT: See Original Minutes

The meeting was called to order by Senator Paisley

MOTION:      TO APPROVE THE MINUTES OF January 15, 1999

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

          SB 1:   revise the procedure for the valuation of agricultural land.

Proponents:      Senator Olson

MOTION:      DO PASS SB 1

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

Voting yes:      Albers, Brown (Arnold), Daugaard, Flowers, Moore, Olson, Valandra, Brosz, Paisley

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          SB 2:   provide for the recovery of certain expenses in an action brought by any governmental subdivision relative to the assessment, allocation, or distribution of centrally assessed property.

Proponents:      Senator Brosz
          Bill Dougherty, BNSF
          Dave Gerdes, SD Electric Utility Company
Opponents:      Dick Howard, SDACC

MOTION:      AMEND SB 2

f-2b

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

"      Section 1. The sixth judicial circuit court may award disbursements, including attorneys' fees, in an action brought to court pursuant to chapter 10-38 against any appellant relative to the assessment, allocation, equalization, or distribution of property if the appellant does not prevail in its appeal of the property assessment, allocation, equalization, or distribution.

     Section 2. On motion, the Supreme Court may award reasonable attorneys' fees in an action brought to the Supreme Court pursuant to chapter 10-38 against any appellant relative to the assessment, allocation, equalization, or distribution of property if the appellant does not prevail in its appeal of the property assessment, allocation, equalization, or distribution. The motion shall be accompanied by counsel's verified itemized statement of costs incurred and legal services rendered. No award for attorney's fees may be made for or against the State of South Dakota in the Supreme Court. "

Moved by:      Senator Brosz
Second by:      Senator Daugaard
Action:      Prevailed by voice vote.

MOTION:      DO PASS SB 2 AS AMENDED

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

Voting yes:      Albers, Brown (Arnold), Daugaard, Flowers, Moore, Olson, Valandra, Brosz, Paisley

MOTION:      TO AMEND TITLE OF SB 2

f-2t

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     On page 1 , line 2 of the printed bill , delete " any governmental subdivision " and insert " an appellant " .

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

          SB 67:   revise certain dates pertaining to the equalization of tax assessments.

Proponents:      Senator Lawler
          Richard R. Rieck, Brown Co. Director of Equalization

MOTION:      DO PASS SB 67

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

MOTION:      ADJOURN

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

Cynthia L. Mercer

Committee Secretary