75th Legislative Session -- 2000

Committee: House Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P      Apa
P      Diedrich (Larry)
P      Garnos
P      Hanson
P      Jaspers
P      McIntyre
P      McNenny
P      Munson (Donald)
P      Nachtigal
P      Napoli
P      Waltman
P      Smidt, Vice-Chair
P      Koskan, Chair


OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chair Koskan

MOTION:      TO APPROVE THE MINUTES OF February 3, 2000

Moved by:      Representative Diedrich (Larry)
Second by:      Representative Apa
Action:      Prevailed by voice vote.

          HJR 1002:   Proposing and submitting to the electors at the next general election a new section to Article XI of the Constitution of the State of South Dakota, relating to the imposition of a corporate income tax.

Presented by:      Representative Weber
Proponents:      Phil Cyre, South Dakota Farmers Union
Opponents:      David Owen, SD Chamber of Commerce & Industry

MOTION:      DO PASS HJR1002

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Moved by:      Representative Waltman
Second by:      Representative McIntyre
Action:      Failed by roll call vote.   (4-4-5-0)

Voting yes:      Apa, Hanson, McIntyre, Waltman

Voting no:      Diedrich (Larry), Garnos, Napoli, Koskan

Excused:      Jaspers, McNenny, Munson (Donald), Nachtigal, Smidt

The Chair deferred HJR1002 until Another Day.

          HB 1209:   revise the criteria required for land to be classified as agricultural land.

Presented by:      Representative Koskan

MOTION:      DEFER HB 1209 UNTIL THE 36TH LEGISLATIVE DAY

Moved by:      Representative Diedrich (Larry)
Second by:      Representative Napoli
Action:      Prevailed by roll call vote.   (8-0-5-0)

Voting yes:      Apa, Diedrich (Larry), Garnos, Hanson, McIntyre, Napoli, Waltman, Koskan

Excused:      Jaspers, McNenny, Munson (Donald), Nachtigal, Smidt

          HB 1139:   revise the property tax levies for the general fund of a school district.

Presented by:      Representative Napoli
Proponents:      Jim Fry, Department of Revenue

MOTION:      DO PASS HB 1139

Moved by:      Representative Napoli
Second by:      Representative Diedrich (Larry)
Action:      Prevailed by roll call vote.   (8-0-5-0)

Voting yes:      Apa, Diedrich (Larry), Garnos, Hanson, McIntyre, Napoli, Waltman, Koskan

Excused:      Jaspers, McNenny, Munson (Donald), Nachtigal, Smidt

          HB 1146:   provide a procedure for the collection of delinquent taxes on leased sites and to revise the notice and publication of delinquent taxes.

Presented by:      Representative Apa
Proponents:      Rich Sattgast, SD Association of County Officials

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MOTION:      DO PASS HB 1146

Moved by:      Representative Apa
Second by:      Representative Waltman
Action:      Prevailed by roll call vote.   (8-0-5-0)

Voting yes:      Apa, Diedrich (Larry), Garnos, McIntyre, Munson (Donald), Napoli, Waltman, Koskan

Excused:      Hanson, Jaspers, McNenny, Nachtigal, Smidt

MOTION:      PLACE HB 1146 ON CONSENT

Moved by:      Representative Waltman
Second by:      Representative Diedrich (Larry)
Action:      Prevailed by voice vote.

          HB 1312:   exempt the gross receipts from certain events or activities sponsored by nonprofits for the benefit of homeless persons.

Presented by:      Representative Earley (Handout A)
Opponents:      Scott Peterson, Department of Revenue

MOTION:      DO PASS HB 1312

Moved by:      Representative Apa
Second by:      Representative Waltman
Action:      Prevailed by roll call vote.   (7-2-4-0)

Voting yes:      Apa, Diedrich (Larry), Garnos, McIntyre, Munson (Donald), Nachtigal, Waltman

Voting no:      Napoli, Koskan

Excused:      Hanson, Jaspers, McNenny, Smidt

          HB 1205:   revise certain requirements for moving mobile homes or manufactured homes.

Presented by:      Jerry Biedenfeld, SD Manufactured Housing Association
Proponents:      Rich Sattgast, SD Association of County Officials

MOTION:      RECONSIDER HB 1205 & TAKE UP FOR IMMEDIATE CONSIDERATION.

Moved by:      Representative Nachtigal
Second by:      Representative McIntyre

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Action:      Prevailed by roll call vote.   (9-0-4-0)

Voting yes:      Apa, Diedrich (Larry), Garnos, McIntyre, Munson (Donald), Nachtigal, Napoli, Waltman, Koskan

Excused:      Hanson, Jaspers, McNenny, Smidt

MOTION:      AMEND HB 1205

1205ff

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

"      Section 1. That chapter 32-5 be amended by adding thereto a NEW SECTION to read as follows:

     Any transport of a used mobile home or manufactured home by a transporter shall be accompanied with a notification form, as prescribed by the secretary of revenue, stating the point of origin and the point of destination. The transporter shall provide a copy of the notification form to the director of equalization in the county of origin and the county of destination. This section does not apply to any transport regulated under chapter 32-7A. A violation of this section is a Class 2 misdemeanor.

     Section 2. That chapter 32-5 be amended by adding thereto a NEW SECTION to read as follows:

     Any transport of a used mobile home or manufactured home by a transporter shall be accompanied with an affidavit from the county treasurer of the county in which the used mobile home or manufactured home is registered, stating that the current year's taxes are paid as described in § §  10-6-70 to 10-6-73, inclusive, or §  10-9-3. This section does not apply to any transport regulated under chapter 32-7A. A violation of this section is a Class 2 misdemeanor.

     Section 3. That § 32-5-16.3 be amended to read as follows:

     32-5-16.3.   Any person who moves a mobile home or manufactured home shall obtain a permit, as prescribed by the secretary of revenue, from the county treasurer where the home is located. The permit fee is valid for a single trip from the point of origin to a point of destination within the state. Before the county treasurer may issue a permit, the owner of the mobile home or manufactured home or regulated lender as defined in §  54-3-14 that is repossessing the mobile home or manufactured home shall obtain an affidavit , as prescribed by the secretary of revenue, from the county treasurer stating that the current year's taxes are paid as described in § §   10-6-70 to 10-6-72, inclusive, and §   10-6-73 or 10-9-3. The permit fee for mobile homes and manufactured homes for use on the public highways is fifteen dollars. The fees collected shall be credited to the license plate special revenue fund. The fee and permit imposed by this section does not apply to a new or used mobile home or manufactured home transported by a dealer licensed under chapter 32-7A. A violation of this section is a Class 2 misdemeanor.

     Section 4. That chapter 32-5 be amended by adding thereto a NEW SECTION to read as follows:

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     If the owner of the used mobile home or manufactured home fails to obtain an affidavit from the county treasurer of the county in which the used mobile home or manufactured home is registered, stating that the current year's taxes are paid as described in § §  10-6-70 to 10-6-73, inclusive, or §  10-9-3, the court shall assess a civil penalty of two hundred fifty dollars to the owner. If a regulated lender, as defined in §  54-3-14, is repossessing a used mobile home or manufactured home and fails to obtain an affidavit from the county treasurer of the county in which the used mobile home or manufactured home is registered, stating that the current year's taxes are paid as described in § §  10-6-70 to 10-6-73, inclusive, or §  10-9-3, the court shall assess a civil penalty of two hundred fifty dollars to the lender. All civil penalties collected pursuant to this section shall be deposited in the county general fund of the county in which the used mobile home or manufactured home is registered. "

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

MOTION:      DO PASS HB 1205 AS AMENDED

Moved by:      Representative Waltman
Second by:      Representative Napoli
Action:      Prevailed by roll call vote.   (10-0-3-0)

Voting yes:      Apa, Diedrich (Larry), Garnos, McIntyre, McNenny, Munson (Donald), Napoli, Waltman, Smidt, Koskan

Excused:      Hanson, Jaspers, Nachtigal

MOTION:      CALL THE QUESTION

Moved by:      Representative Apa
Second by:      Representative Diedrich (Larry)
Action:      Prevailed by voice vote.

          HB 1222:   revise the motor fuel tax distribution to the Department of Game, Fish and Parks.

Presented by:      Representative Richter (Handout B)
Proponents:      Jeff Metzinger, SD Snowmobile Association
          Representative Duane Sutton
          Doug Hofer, Game, Fish & Parks

MOTION:      DO PASS HB 1222

Moved by:      Representative Apa
Second by:      Representative Diedrich (Larry)

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Action:      Prevailed by roll call vote.   (9-2-2-0)

Voting yes:      Apa, Diedrich (Larry), Garnos, McIntyre, McNenny, Munson (Donald), Napoli, Waltman, Smidt

Voting no:      Nachtigal, Koskan

Excused:      Hanson, Jaspers

          HB 1213:   provide for an appeal of valuation decisions of the secretary of revenue and for the recovery of certain expenses.

Presented by:      Representative McNenny
Proponents:      John Brown, National Federation of Independent Business
          Dick Howard, SD Association of County Commissioners
Opponents:      Jim Fry, Department of Revenue

MOTION:      AMEND HB 1213

1213fa

     On page 1 , between lines 10 and 11 of the printed bill , insert:

"
     Section 2. That chapter 10-13 be amended by adding thereto a NEW SECTION to read as follows:

     Any appeal made pursuant to section 1 of this Act does not prevent the application of the factor calculated by the secretary of revenue pursuant to §  10-13-37.1 pending exhaustion of all appeal rights of the parties to the appeal. If the factor calculated by the secretary of revenue is revised on appeal, appropriate relief shall be provided for that class of property affected in the next budget cycle following the final decision of such appeal. "

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

MOTION:      DO PASS HB 1213 AS AMENDED

Moved by:      Representative Napoli
Second by:      Representative Apa
Action:      Prevailed by roll call vote.   (10-0-3-0)

Voting yes:      Apa, Diedrich (Larry), McIntyre, McNenny, Munson (Donald), Nachtigal, Napoli, Waltman, Smidt, Koskan

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Excused:      Garnos, Hanson, Jaspers

          HB 1180:   provide for a retroactive application of the definition of telephone company operating property.

Presented by:      Jim Fry, Department of Revenue
Proponents:      Representative Apa
          Brian Meyer, SD Association of Telephone Cooperatives
          Dick Howard, SD Association of County Commissioners
          Mark Hollenbeck Fall River County
Opponents:      Dennis Duncan, CommNet Cellular Lobbyist
          Rae Ann Kelsch, Western Wireless, dba Cellular One

The Chair deferred HB 1180 until Another Day.

MOTION:      ADJOURN

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

Fran Berendes

Committee Secretary