77th Legislative Session _ 2002

Committee: House Taxation
Thursday, January 31, 2002

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Flowers
P    Frost
P    Garnos
P    Hennies (Don)
P    Hundstad
P    Koistinen
P    Nachtigal
P    Napoli
P    Peterson (Jim)
P    Slaughter
P    Teupel
P    Van Etten
P    Wick
P    Jaspers, Vice-Chair
P    Brown (Richard), Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Representative Richard “Dick” Brown

MOTION:     TO APPROVE THE MINUTES OF 1-31-02 AM

Moved by:    Flowers
Second by:    Slaughter
Action:    Prevailed by voice vote.

The Chair deferred HB 1077 until 02-05-02.

The Chair deferred HB 1248 until 02-05-02.

The Chair deferred HJR 1001 until 02-05-02.

         HB 1260: provide certain restrictions for local governments opting out of the limitation on tax levy increases.

Presented By:    Representative Barry Jensen #1 & #2

MOTION:     DEFER HB 1260 TO THE 36TH LEGISLATIVE DAY

Moved by:    Napoli
Second by:    Koistinen
Action:    Prevailed by roll call vote.(12-3-0-0)

Voting Yes:    Flowers, Garnos, Hennies (Don), Hundstad, Koistinen, Nachtigal, Napoli, Peterson (Jim), Slaughter, Teupel, Van Etten, Brown (Richard)

Voting No:    Frost, Wick, Jaspers

         HB 1261: provide certain restrictions for local governments that have opted out of the limitation on tax levy increases.

Presented By:    Representative Barry Jensen
Opponents:    Diana Miller, ESD + 5
         Linus Storms, ASBSD
         Lona Lewis, SDEA
         Dick Howard, SDACC

MOTION:     AMEND HB 1261

1261ra
     On page 1, line 13 of the printed bill, delete " governing body of a taxing district " and insert "county".

     On page 1 , line 14, delete " general fund " and insert "unobligated".

     On page 1 , line 14, delete " taxing district " and insert "general fund of the county pursuant to §  7- 21-18.1".

     On page 1 , line 15, delete " taxing district " and insert "county".

     On page 2 , line 1, delete " taxing district " and insert "county".

Moved by:    Hennies (Don)
Second by:    Frost
Action:    Prevailed by voice vote.

 MOTION:     DO PASS HB 1261 AS AMENDED

Moved by:    Jaspers
Second by:    Wick
Action:    Was not acted on.

 MOTION:     SUBSTITUTE MOTION DEFER HB 1261 TO THE 36TH LEGISLATIVE DAY

Moved by:    Flowers
Second by:    Slaughter
Action:    Prevailed by roll call vote.(11-4-0-0)

Voting Yes:    Flowers, Garnos, Hennies (Don), Hundstad, Koistinen, Nachtigal, Peterson (Jim), Slaughter, Teupel, Van Etten, Brown (Richard)

Voting No:    Frost, Napoli, Wick, Jaspers

          HB 1229: revise the procedure for assessing agricultural property and to repeal the nonagricultural acreage classification.

Presented By:    Representative Jim Lintz
Proponents:    Mark Hollenbeck, South Dakota Stockgrowers
Opponents:    Leslie Downer, Self

MOTION:     AMEND HB 1229

1229fb
     On the printed bill, delete everything after the enacting clause and insert:

"      Section 1. The secretary of revenue shall conduct a pilot study concerning the use of agricultural income value as a means to value agricultural land. The pilot study shall include an analysis of various capitalization rates and determine the impact of such rates on the total statewide assessed value of agricultural property and its relationship to the total statewide assessed value of all property. The pilot study shall include the counties not included in the pilot study provided by chapter 44 of the 2000 Session Laws. The secretary shall, for the purpose of providing information, apply the provisions and procedures provided in chapter 44 of the 2000 Session Laws to value agricultural land in the remaining counties. The secretary shall submit a report detailing the information collected to the Governor and the Seventy-eighth Legislature.


     Section 2. There is hereby appropriated from the general fund the sum of fifty thousand dollars ($50,000), or so much thereof as may be necessary, to the Department of Revenue for the purpose of conducting a pilot study concerning the use of agricultural income value as a means to value agricultural land.

     Section 3. The secretary of the Department of Revenue shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this Act.

     Section 4. Any amounts appropriated in this Act not lawfully expended or obligated by June 30, 2003, shall revert in accordance with §  4-8-21.

     Section 5. Whereas, this Act is necessary for the support of the state government and its existing public institutions, an emergency is hereby declared to exist, and this Act shall be in full force and effect from and after its passage and approval."


Moved by:    Jaspers
Second by:    Garnos
Action:    Prevailed by voice vote.

 MOTION:     DO PASS HB 1229 AS AMENDED

Moved by:    Jaspers
Second by:    Hundstad
Action:    Prevailed by roll call vote.(15-0-0-0)

Voting Yes:    Flowers, Frost, Garnos, Hennies (Don), Hundstad, Koistinen, Nachtigal, Napoli, Peterson (Jim), Slaughter, Teupel, Van Etten, Wick, Jaspers, Brown (Richard)

 MOTION:     TO AMEND TITLE OF HB 1229

1229fta
     On page 1, line 1 of the printed bill, delete everything after " Act to " and insert "conduct a pilot study on agricultural income value, to appropriate money for a pilot study, and to declare an emergency.".

     On page 1 , delete line 2 .

Moved by:    Flowers
Second by:    Frost
Action:    Prevailed by voice vote.


         HB 1247: require payment of certain property taxes if agricultural land is changed to another classification of property.

Presented By:    Representative Jim Lintz

MOTION:     TO TABLE HB 1247

Moved by:    Napoli
Second by:    Peterson (Jim)
Action:    Prevailed by roll call vote.(15-0-0-0)

Voting Yes:    Flowers, Frost, Garnos, Hennies (Don), Hundstad, Koistinen, Nachtigal, Napoli, Peterson (Jim), Slaughter, Teupel, Van Etten, Wick, Jaspers, Brown (Richard)

         HB 1097: establish certain classifications of property and to revise the tax levy for the general fund purposes of a school district.

Presented By:    Representative Jim Lintz, #3
Opponents:    Darlene Pikkola, Lawrence County

MOTION:     DO PASS HB 1097 AS AMENDED

Moved by:    Napoli
Second by:    Slaughter
Action:    Was not acted on.

MOTION:     SUBSTITUTE MOTION DEFER HB 1097 TO THE 36TH LEGISLATIVE DAY

Moved by:    Flowers
Second by:    Frost
Action:    Prevailed by roll call vote.(12-3-0-0)

Voting Yes:    Flowers, Frost, Garnos, Hennies (Don), Hundstad, Koistinen, Nachtigal, Peterson (Jim), Teupel, Van Etten, Wick, Brown (Richard)

Voting No:    Napoli, Slaughter, Jaspers

         HJR 1005: Proposing and submitting to the electors at the next general election an amendment to Article XI of the Constitution of the State of South Dakota to prohibit the taxation of realty improvement contracts.

Presented By:    Representative Gerald Lange
Proponents:    David Owen, South Dakota Chamber of Commerce
Opponents:    Scott Peterson, Department of Revenue

MOTION:     DEFER HJR 1005 TO THE 36TH LEGISLATIVE DAY

Moved by:    Jaspers
Second by:    Wick
Action:    Prevailed by roll call vote.(14-1-0-0)

Voting Yes:    Flowers, Frost, Garnos, Hennies (Don), Hundstad, Koistinen, Nachtigal, Peterson (Jim), Slaughter, Teupel, Van Etten, Wick, Jaspers, Brown (Richard)

Voting No:    Napoli

         HJR 1006: 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 Clarence Kooistra, #4
Opponents:    David Owen, South Dakota Chamber of Commerce
         Bob Riter, SDNFIB

MOTION:     DEFER HJR 1006 TO THE 36TH LEGISLATIVE DAY

Moved by:    Hennies (Don)
Second by:    Jaspers
Action:    Was not acted on.

MOTION:     SUBSTITUTE MOTION DO PASS HJR 1006

Moved by:    Hundstad
Action:    Died for a lack of a second

MOTION:     DEFER HJR 1006 TO THE 36TH LEGISLATIVE DAY

Moved by:    Hennies (Don)
Second by:    Jaspers
Action:    Prevailed by roll call vote.(14-1-0-0)

Voting Yes:    Flowers, Frost, Garnos, Hennies (Don), Koistinen, Nachtigal, Napoli, Peterson (Jim), Slaughter, Teupel, Van Etten, Wick, Jaspers, Brown (Richard)
Voting No:    Hundstad

         HB 1201: impose an income tax on interest and dividends and to provide penalties for the violation thereof.

Presented By:    Representative Gerald Lange #5-#9
Proponents:    Lona Lewis, SDEA
Opponents:    Tom Adam, South Dakota Bankers Association
         Bob Riter, NFIB

MOTION:     DEFER HB 1201 TO THE 36TH LEGISLATIVE DAY

Moved by:    Wick
Second by:    Hennies (Don)
Action:    Prevailed by roll call vote.(13-2-0-0)

Voting Yes:    Flowers, Frost, Garnos, Hennies (Don), Koistinen, Napoli, Peterson (Jim), Slaughter, Teupel, Van Etten, Wick, Jaspers, Brown (Richard)

Voting No:    Hundstad, Nachtigal

MOTION:     ADJOURN

Moved by:    Frost
Second by:    Slaughter
Action:    Prevailed by voice vote.

Dawn Magee

____________________________

Committee Secretary                        Richard “Dick” E. Brown, Chair

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