State of South Dakota
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EIGHTY-EIGHTH SESSION
LEGISLATIVE ASSEMBLY, 2013
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627U0372
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SENATE STATE AFFAIRS
ENGROSSED NO. HB 1165 - 03/04/2013
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This bill has been extensively amended (hoghoused) and may no longer be consistent
with the original intention of the sponsor.
Introduced by: Representatives Lust, Bartling, Cronin, Gosch, Hunhoff (Bernie), and Wink
and Senators Olson (Russell), Brown, Frerichs, and Sutton
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FOR AN ACT ENTITLED, An Act to revise certain provisions concerning the agricultural land
task force.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-6-33.35 be amended to read as follows:
10-6-33.35. There is hereby established the Agricultural Land Assessment Implementation
and Oversight Advisory Task Force. The task force shall consist of the following fourteen
members:
(1) The speaker of the House of Representatives shall appoint four members of the
House of Representatives, no more than two of whom may be from one political
party;
(2) The speaker of the House of Representatives shall appoint three members of the
general public, at least one of the members shall have an agricultural background and
at least one of the members shall have a business background;
(3) The president pro tempore of the Senate shall appoint four members of the Senate,
no more than two of whom may be from one political party; and
(4) The president pro tempore of the Senate shall appoint three members of the general
public, at least one of the members shall have an agricultural background and at least
one of the members shall have a business background.
The initial appointments shall be made no later than July 1, 2008, and shall serve until
January 12, 2009. The speaker of the House of Representatives and president pro tempore of the
Senate before the close of each regular session of the Legislature held in odd-numbered years
shall appoint members to the task force for a term of two years. If there is a vacancy on the task
force, the vacancy shall be filled in the same manner as the original appointment.
The task force shall advise the department regarding the rules promulgated by the
department to administer the provisions concerning the assessment and taxation of agricultural
lands and shall review the implementation of the provisions of law concerning the assessment
and taxation of agricultural land. The task force shall report to the Senate and House of
Representatives and may submit a copy of its report to the Governor. The task force may present
draft legislation and policy recommendations to the Legislative Research Council Executive
Board.
The task force shall make recommendations in the following areas:
(1) The proper percentage of annual earning capacity to be used to determine the
agricultural income value pursuant to § 10-6-33.28;
(2) The proper capitalization rate in order to have total taxable valuation for the taxes
payable in 2011 from agricultural property be not more than total taxable valuation
for the taxes payable in 2010 from agricultural property plus the estimated growth in
agricultural property value in 2010;
(3) The changes, if any, that must be made to §§ 13-10-6, 13-16-7, 13-37-16, and 13-37-
35.1 to ensure that the total amount of additional taxes that may be generated on
agricultural land by a school district pursuant to the provisions of §§ 13-10-6, 13-16-7, 13-37-16, and 13-37-35.1 will not provide a substantial property tax revenue
increase for the school district pursuant to the implementation of the productivity
system pursuant to §§ 10-6-33.28 to 10-6-33.33, inclusive; and
(4) The changes, if any, that must be made to §§ 13-10-6, 13-16-7, 13-37-16, and 13-37-35.1 to ensure that the total amount of property taxes that may be lost on agricultural
land by a school district pursuant to the provisions of §§ 13-10-6, 13-16-7, 13-37-16,
and 13-37-35.1 will not provide a substantial property tax revenue decrease for the
school district pursuant to the implementation of the productivity system pursuant to
§§ 10-6-33.28 to 10-6-33.33, inclusive; and
(5) The distribution of the local effort for the general fund of school districts between the
classifications of real property as provided by § 13-13-72.1 which establishes the real
property tax contribution from agricultural property for the general fund of school
districts as a fixed ratio of the total local effort for such levies. The task force shall
also consider the other taxes paid by agricultural property, the relationship of the total
assessed value of agricultural property to the total assessed value of all real property,
and other factors the task force deems appropriate.