Committee: Senate Taxation
MOTION:
TO APPROVE THE MINUTES OF February 19, 1999
Moved by:
Senator Olson
Second by:
Senator Brosz
Action:
Prevailed by voice vote.
HB 1138:
account for how taxes are paid by certain manufactured homes for
certain school purposes, to establish how the Department of Revenue shall adjust
the computation for local effort, and to classify certain manufactured homes as real
property for property tax purposes.
Proponents:
Representative Diedrich
Dianna Miller, ESD+5
Jerry Biedenfeld, SD Manufactured Housing Association
Jerry Kleinsasser, Superintendent, Stanley County School District
Bob Stevens, Associate School Boards of South Dakota
Linus Storms, Associated School Boards of South Dakota
Christie Johnson, School Administrators of South Dakota
Dave Knudson, Governor's Office
Ray Christensen, Secretary, Department of Education & Cultural Affairs
"
The provisions of this section apply to any manufactured home defined as real property pursuant
to
§
10-4-2.4 before November 1, 2002. The per student allocation provided by subdivision 13-13-
10.1(4) shall be increased each school fiscal year by a factor which accounts for the total statewide
other revenues lost by school districts resulting from manufactured homes being valued for the
purposes of ad valorem taxation pursuant to
§
10-4-2.4. The tax levies specified in subdivision 13-
13-10.1(6) shall be adjusted so no benefit is conveyed to the state or the school districts as a whole
and notwithstanding the provisions concerning the relative proportion of local effort and state aid
to education required by
§
§
13-13-71 and 13-13-72.
"
Cynthia L. Mercer