2010 Legislative Session
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State of South Dakota
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EIGHTY-FIFTH SESSION
LEGISLATIVE ASSEMBLY, 2010
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744R0682 |
SENATE TAXATION ENGROSSED NO. HB 1202 - 3/3/2010 |
This bill has been extensively amended
(hoghoused) and may no longer be consistent with the
original intention of the sponsor.
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require the director of equalization to use certain factors and
adjustments to assess agricultural land, to allow the Department
of Revenue and Regulation to assess certain agricultural land,
and to transfer certain county funds to the Department of
Revenue and Regulation. |
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Introduced by: Representative Noem and
Senator Peterson
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FOR AN ACT ENTITLED, An Act to require the director of
equalization to use certain factors and adjustments to
assess agricultural land and to allow the Department of
Revenue and Regulation to assess certain agricultural land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH
DAKOTA:
Section 1. That chapter 10-6 be amended by
adding thereto a NEW SECTION to read as follows:
If any complaint is filed by the secretary pursuant to
§ 10-1-31, then notwithstanding the provisions of chapter
10-6 requiring each county director of equalization to
assess agricultural land within the county, the department
may elect to assess all land classified as agricultural
property in the county which is subject of the complaint
pending resolution of the complaint. The department shall
assess agricultural land within the affected county pursuant
to the applicable provisions of chapter 10-6 to determine
its agricultural income value.
Section 2. That
chapter 10-6 be amended by adding thereto a NEW SECTION to
read as follows:
If the department elects to assess agricultural land
pursuant to section 1 of this Act, the department shall
notify the owners of agricultural property in the county
with a special notice of the election by the department to
calculate the agricultural assessments and shall recite the
allegations set forth in the complaint. Within five days of
the receipt of the proof and expense of mailing from the
department, the county auditor shall transfer an amount
equal to such cost to the department.
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Keywords: Agriculture, Assessment, Property, Taxes
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Date
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Action
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01/28/2010
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First read in House and referred to House Taxation H.J.
227
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02/02/2010
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Scheduled for hearing
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02/02/2010
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Taxation Do Pass, Passed, YEAS
14, NAYS 1. H.J. 255
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02/03/2010
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House of Representatives Deferred to another day, Passed
H.J. 305
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02/04/2010
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House of Representatives Deferred to another day, Passed
H.J. 317
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02/09/2010
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House of Representatives Motion to amend, Passed H.J.
333 Amendment
1202ta
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02/09/2010
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House of Representatives Do Pass Amended, Passed, YEAS
48, NAYS 21. H.J. 334
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02/10/2010
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First read in Senate and referred to Senate Taxation
S.J. 280
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02/22/2010
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Scheduled for hearing
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02/22/2010
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Taxation Tabled, Passed, YEAS
7, NAYS 0. S.J. 392
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03/03/2010
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Taxation Removed from table, Passed, YEAS
8, NAYS 0.
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03/03/2010
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Taxation Hoghoused, Passed Amendment
1202tb
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03/03/2010
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Taxation Do Pass Amended, Passed, YEAS
7, NAYS 1. S.J. 536
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03/03/2010
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Taxation Title amended, Passed Amendment
1202tta
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03/08/2010
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Senate Motion to amend, Passed S.J. 600 Amendment
1202oa
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03/08/2010
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Senate Do Pass Amended, Failed, YEAS
16, NAYS 16. S.J. 601
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03/08/2010
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Intent to reconsider S.J. 601
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03/08/2010
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Senate Reconsidered, Passed, YEAS
23, NAYS 10. S.J. 602
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03/08/2010
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Senate Deferred to another day, Passed S.J. 603
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03/09/2010
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Senate Motion to amend, Passed S.J. 614
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03/09/2010
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Senate Do Pass Amended, Passed, YEAS
25, NAYS 10. S.J. 614
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03/09/2010
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Senate Title amended, Passed S.J. 615
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State of South Dakota
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EIGHTY-FIFTH SESSION
LEGISLATIVE ASSEMBLY, 2010
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915R0070
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HOUSE BILL NO. 1009 |
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to MyLRC
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Introduced by: Representative Dennert and Senators Hanson
(Gary), Knudson, and Rhoden at the request of the Agricultural
Land Assessment Implementation and Oversight Advisory Task Force
revise
certain provisions regarding the documentation of data used to
make adjustments for factors that affect the capacity of the
land to produce agricultural products during the assessment
process.
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FOR AN ACT ENTITLED,
An Act to revise certain provisions regarding the documentation of data used
to make adjustments for factors that affect the capacity of the land to
produce agricultural products during the assessment process.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-6-33.31 be amended to read as follows:
10-6-33.31. Before July first each year, he secretary of revenue and
regulation shall annually provide each director of equalization the
agricultural income value for each county as computed pursuant to
§ 10-6-33.28. Thedirector of equalization shall annually determine the
assessed value of agricultural land. The assessed value of agricultural land
may be adjusted by the following factors:
(1) The capacity of the land to produce agricultural products
as defined in § 10-6-33.2; and
(2) The location, size, soil survey statistics, terrain, and
topographical condition of the land including the climate, accessibility,
and surface obstructions which
can bedocumented.
Each adjustment shall be documented. The director of equalization may
document an adjustment by using data from sources reasonably related to the
adjustment being made. In addition, the director of equalization may use
data from comparable sales of agricultural land to document the adjustment
for any of the factors listed in this section.
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Date |
Action |
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01/12/2010 |
First read in House and referred to House Taxation H.J. 19 |
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01/19/2010 |
Scheduled for hearing |
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01/19/2010 |
Taxation Deferred to the 41st legislative day, Passed, YEAS
11, NAYS 0. H.J. 106 |
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| Bill Text Versions |
| Date |
HTML Version |
PDF Version |
| 12/22/2009 |
Printed |
Printed |
Below are updated versions
of the maps and chart the department presented at the last meeting of the Task
Force. After the meeting, we asked the directors of equalization to review the
information and see if they could spot any problem areas. In addition, Dr.
Pflueger went back and reviewed his methodology and all of the data he used. He
also developed a method to address the irrigation problem we discussed at the
last meeting.
The updated maps and chart
reflects the combined effects of the changes we made. Most counties did not
change much. The largest change was in Butte county's cropland, because of the
irrigation adjustment. We did not have to adjust the cap rate of 6.6%. However
to maintain "revenue neutrality," the crop landlord share percentage has to
change from 36% to 35%. The landlord share percentage for no cropland does not
have to change.
I should point out that Dr.
Pflueger was instrumental in this process. He went above and beyond the call of
duty to fix the problems and come up with a solution to the irrigation issue.
Here is a brief summary of the issues we addressed:
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We found a data input
error in Day County that changed one year's worth of revenue data.
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We found a data error
impacting the sorghum crop numbers. NASS reports sorghum production in
bushels, but reports sorghum prices by the hundredweight. The original data
we used multiplied the bushels produced by the price per hundredweight.
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We addressed an issue
with the corn acres used for silage.
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We adjusted the
production in counties with irrigation to account for the increased
production from the irrigated acres. The original maps combined irrigated
and no irrigated production totals, the updated maps reflect only no
irrigated production.
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We also corrected some
minor variations between the maps, and standardized the headings between the
chart and the maps.
To minimize confusion, the
new maps and chart all have a date, in the bottom right corner, of November 14,
2008. Let me know if you have any questions.
Michael Kenyon
Comparison of Current Values with Productivity Values
Equalized DPA Crop 2008
Equalized DPA Pasture 2008
Equalized DPA Total 2008
Productivity DPA Crop MK3
Productivity DPA Pasture MK3
Productivity DPA Total MK3
Article by
Shannon Rittberger on the Agricultural Land Assessment Implementation and
Oversight Advisory Task Force's final meeting can be read
here.
Ag. Land Assessment Advisory Task Force
| Member |
Body |
Party |
| Bones III, Walter I. |
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| Chaffee, Kirk |
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Dennert, H. Paul |
House |
Democrat |
| Everson, Curt |
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| Gabriel, Larry |
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Hoerth, Alan |
Senate |
Democrat |
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Knudson, Dave |
Senate |
Republican |
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McNenny, Kenneth |
Senate |
Republican |
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Noem, Kristi |
House |
Republican |
| Olinger, Ron |
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Peterson, Jim |
Senate |
Democrat |
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Rhoden, Larry |
House |
Republican |
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Street, Steve |
House |
Democrat |
| Sutton, Duane |
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* Indicates the Chairpersons
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