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| Printed Page 3590, Mar. 16
| Those who voted in the negative are:
Allison Baker Beatty Brown, G. Brown, H. Brown, J. Chamblee Cooper Corning Davenport Fair Gamble Graham Harris, P. Harrison Hutson Kelley Keyserling Koon Lanford Law Littlejohn Marchbanks McElveen McKay McLeod Quinn Riser Shissias Stille Stoddard Stone Stuart Sturkie Thomas Townsend
Trotter Waldrop Walker Witherspoon Wright Young, R.
So, the amendment was tabled.
Debate was resumed on Amendment No. 47, which was proposed on Thursday, March 3, by Rep. MARCHBANKS.
Rep. MARCHBANKS moved to table the amendment, which was agreed to.
Rep. CLYBORNE proposed the following Amendment No. 48 (Doc Name L:\council\legis\amend\GJK\20565SD.94), which was tabled.
Amend the bill, as and if amended, by deleting the unnumbered item of SECTION 2 which reads as follows:
/( ) spending necessary to comply with federal or state legislative, administrative, or judicial mandates requiring the expenditure of funds or the use of county personnel, facilities, or equipment;/
Amend the bill further, as and if amended, by deleting the unnumbered item of SECTION 3 which reads as follows:
/( ) spending necessary to comply with federal or state legislative, administrative, or judicial mandates requiring the expenditure of funds or the use of municipal personnel, facilities, or equipment;/
Amend the bill further, as and if amended, by deleting the unnumbered item of SECTION 4 which reads as follows:
/( ) spending necessary to comply with federal or state legislative, administrative, or judicial mandates requiring the expenditure of funds or the use of special purpose or public service district personnel, facilities, or equipment;/
Amend the bill further, as and if amended, by deleting the unnumbered item of SECTION 5 which reads as follows:
/( ) Ad valorem tax revenues necessary to comply with federal or state legislative, administrative, or judicial mandates requiring the expenditure of school district funds or the use of school district personnel, facilities, or equipment;/
Amend the bill further, as and if amended, by adding a new SECTION 5A to read:
/SECTION 5A. No bill or joint resolution enacted after June 30, 1994, by the General Assembly requiring a county, municipality, school district,
The State Budget Division after a bill or joint resolution is enacted into law shall prepare and affix to it a statement of its estimated fiscal impact on the political subdivisions referred to above, whether or not the bill or joint resolution requires the entity to expend funds, and whether or not the General Assembly has provided sufficient funding to offset the costs incurred or expenditures required. If the Budget Division finds that the bill or joint resolution does require the expenditure of funds or the incurring of costs and that sufficient funding therefor by the General Assembly has not been provided, the provisions of the bill or joint resolution are not binding on the political subdivisions./
Renumber sections to conform.
Amend title to conform.
Rep. CLYBORNE moved to table the amendment, which was agreed to.
Rep. CLYBORNE proposed the following Amendment No. 49 (Doc Name L:\council\legis\amend\GJK\20566SD.94), which was ruled out of order.
Amend the bill, as and if amended, by adding a new SECTION to be appropriately numbered to read:
/SECTION . The 1976 Code is amended by adding:
"Section 12-2-75. In addition to all other limitations on spending and beginning with state government spending for fiscal year 1994-95, total spending by the state government in a fiscal year, the funds for which are derived from the imposition of taxes authorized in this Title 12, may not exceed total state government spending in the prior fiscal year, the funds for which were derived from the imposition of taxes authorized in this Title 12, by more than the percentage increase in the consumer price index in the twelve months ending December 31 preceding the fiscal year as determined by the Bureau of Labor statistics of the United States Department of Labor.
This limitation does not prevent the use of funds derived from the imposition of taxes authorized in this Title 12 being expended for the following purposes above the limitation provided in this section:
(2) spending for debt service and lease purchase payments;
(3) spending to offset a prior year deficit; and
(4) spending approved by the qualified electors of the state voting in a referendum held for this purpose."/
Renumber sections to conform.
Amend totals and title to conform.
The SPEAKER ruled Amendment No. 49 out of order as it was identical to a previous amendment, Amendment No. 8.
Rep. STURKIE moved to recommit the Bill.
Rep. BOAN moved to table the motion to recommit.
Rep. STURKIE demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Alexander, M.O. Askins Bailey, G. Baker Baxley Beatty Boan Breeland Brown, G. Cato Clyborne Cobb-Hunter Cromer Delleney Farr Govan Harrelson Harris, J. Harris, P. Harwell Haskins Hines Hodges Holt Houck Huff Inabinett Jaskwhich Jennings Keegan Kennedy Kinon Kirsh Klauber Law Marchbanks Mattos McAbee McCraw McKay McTeer Meacham Moody-Lawrence Neal Neilson Phillips Rhoad Robinson Rogers Scott Sheheen Simrill Smith, R. Snow Spearman Stoddard Vaughn
Whipper White Wilder, D. Wilder, J. Wilkes Wilkins Wofford Worley Young, A.
Those who voted in the negative are:
Alexander, T.C. Allison Bailey, J. Barber Brown, H. Chamblee Cooper Corning Davenport Fair Felder Fulmer Gamble Gonzales Graham Hallman Harrell Harrison Hutson Kelley Keyserling Koon Lanford Littlejohn Martin McElveen McLeod Quinn Richardson Riser Rudnick Shissias Stille Stone Stuart Sturkie Thomas Townsend Trotter Tucker Waites Waldrop Walker Witherspoon Wright Young, R.
So, the motion to recommit was tabled.
Rep. BOAN proposed the following Amendment No. 70 (Doc Name L:\council\legis\amend\JIC\5690HTC.94).
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/SECTION 1. (A) Article 3, Chapter 37, Title 12 of the 1976 Code is amended by adding:
"Section 12-37-257. (A) In addition to any other homestead exemption allowed by law, the amount of fair market value provided in subsection (B) of every homestead qualifying for the assessment ratio provided pursuant to Section 12-43-220(c) is exempt from all school taxes except school taxes levied for:
(1) debt service;
(2) payments for lease-purchases of school facilities; and
(B) Amounts of fair market value exempt pursuant to subsection (A) are as follows:
Property Tax Year Exempt Amount
1994 $ 5,400
1995 21,000
1996 54,000
After 1996 one hundred percent of fair market value
(C) (1) The exemption allowed by this section is conditional on full funding of the Education Finance Act and on an appropriation by the General Assembly each year reimbursing school districts an amount equal to the Department of Revenue and Taxation's estimate of total school tax revenue loss resulting from the exemption in the next fiscal year. If the appropriation for a year is less than the certified estimate, the department shall calculate a proportionate reduction in the exemption amount otherwise applicable sufficient to eliminate any loss of revenue to school districts. The department shall notify the appropriate county tax officials of the reduced exemption and the reduced exemption amount applies instead of the amount provided in Subsection (B) for the appropriate tax year. (2) The Department of Revenue and Taxation shall provide to the General Assembly and the Governor annually before December fifteenth a certified estimate of the total amount necessary to reimburse school districts for tax revenue not collected because of the exemption allowed by this section in the next fiscal year.
(3) (a) From the general fund of the State, the Comptroller General annually shall pay to the county treasurer of each county for the account of each school district in the county a sum equal to the taxes not collected for the school district because of the exemption provided in this section. The county treasurer shall furnish the Comptroller General on or before April first following the tax year, or during an extension authorized by the Comptroller General not to exceed sixty days, an accounting or statement as prescribed by the Comptroller General that reflects the amount of school district taxes not collected because of the exemption. Funds paid by the Comptroller General as the result of an erroneous or improper application must be returned to the Comptroller General for deposit to the credit of the general fund of the State. The Comptroller General shall promulgate regulations as may be necessary to carry out the provisions of this section.
(D) Notwithstanding any other provision of law, the fair market value of a homestead exempted from property taxation in the manner provided in this section is considered taxable property for purposes of bonded indebtedness pursuant to Sections 14 and 15 of Article X of the Constitution of this State and for purposes of computing the index of taxpaying ability pursuant to Section 59-20-20(3)."
(B) The provisions of Section 12-37-257(C)(2) of the 1976 Code, as added by this act, first apply for property tax year 1995 and fiscal year 1995-96.
SECTION 2. Beginning with county government spending for fiscal year 1995-96, total spending by a county government in a fiscal year may not exceed total county government spending in the prior fiscal year by more than the percentage increase in the consumer price index in the twelve months ending December 31 preceding the fiscal year as determined by the Bureau of Labor Statistics of the United States Department of Labor. Total spending by a county government for purposes of this limitation is the total of all county government spending in a fiscal year from all sources of funds and for all purposes, but total county government spending does not include:
(1) spending in an amount not exceeding the amount represented by applying the county's tax millage for the most recently completed property tax year to the assessed value of new construction and improvements to existing property not previously taxed;
(2) spending of fee revenues generated by income-producing services first extended to customers in the current fiscal year;
(3) spending of funds derived from state or federal sources and spending of local sales and use tax revenues distributed to the county pursuant to Chapter 10, Title 4 of the 1976 Code;
(4) a capital expenditure financed without borrowing using funds derived from any source other than county property taxes;
(5) spending for debt service and lease-purchase payments;
(6) spending to offset a prior year deficit; and
(7) spending approved by at least a two-thirds vote of the governing body of the county.
SECTION 3. Beginning with municipal government spending for fiscal year 1995-96, total spending by a municipal government in a fiscal
(1) spending in an amount not exceeding the amount represented by applying the municipality's tax millage for the most recently completed property tax year to the assessed value of new construction and improvements to existing property not previously taxed;
(2) spending of fee revenues generated by income-producing services first extended to customers in the current fiscal year;
(3) spending of funds derived from state or federal sources and spending of local sales and use tax revenues distributed to the municipality pursuant to Chapter 10, Title 4 of the 1976 Code;
(4) a capital expenditure financed without borrowing using funds derived from any source other than county property taxes;
(5) spending for debt service and lease-purchase payments;
(6) spending to offset a prior year deficit; and
(7) spending approved by at least a two-thirds vote of the governing body of the municipality.
SECTION 4. Beginning with special purpose or public service district spending for fiscal year 1995-96, total spending by a special purpose or public service district in a fiscal year may not exceed total special purpose or public service district spending in the prior fiscal year by more than the percentage increase in the consumer price index in the twelve months ending December 31 preceding the fiscal year as determined by the Bureau of Labor Statistics of the United States Department of Labor. Total spending by a special purpose or public service district for purposes of this limitation is the total of special purpose or public service district spending in a fiscal year from all sources of funds and for all purposes, but does not include:
(1) spending in an amount not exceeding the amount represented by applying the district's tax millage for the most recently completed property tax year to the assessed value of new construction and improvements to existing property not previously taxed;
(2) spending of fee revenues generated by income-producing services first extended to customers in the current fiscal year;
(3) spending of funds derived from state or federal sources;
(5) spending for debt service and lease-purchase payments;
(6) spending to offset a prior year deficit; and
(7) spending approved by at least a two-thirds vote of the governing body of the district.
SECTION 5. Beginning with school district ad valorem tax revenues for operating purposes for school year 1995-96, total revenues of a school district from ad valorem taxes levied for operating purposes for a school year may not exceed the total of such revenues in the prior school year by more than the Education Finance Act inflation factor applicable for the current school year. However, the limitation on revenues imposed by this section does not apply to:
(1) ad valorem tax revenues in an amount represented by applying the school district's tax millage for the most recently completed tax year to the assessed value of new construction and improvements to existing property in the district not previously taxed;
(2) ad valorem tax revenues for debt service and lease-purchase payments;
(3) ad valorem tax revenues to offset a prior year deficit; and
(4) revenues of additional ad valorem taxes approved by at least a two-thirds's vote of the governing body authorized by law to levy school tax millage in the school district.
If the limit on revenue increases allowed by this section is insufficient to permit a school district to meet the maintenance of effort requirement of Section 59-21-1030 of the 1976 Code, then additional revenues may be raised by ad valorem taxes sufficient to meet this requirement.
SECTION 6. Section 12-43-210(B) of the 1976 Code, as last amended by Act 381 of 1988, is further amended to read:
"(B)(1) No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year.The department shall divide counties into five groups for purposes of assigning dates for counties to implement countywide reassessment programs. Each county shall implement a countywide reassessment program as scheduled by the department. Additionally, each county shall implement a countywide reassessment program at least every fifth year after the initial reassessment year scheduled by the department.
(2) The countywide reassessment program required by this section applies to all real property in a county, including manufacturing real property.
(B) Initial reassessment years pursuant to the provision of Section 12-43-210(B) of the 1976 Code, as amended by this act, are as follows:
County Group Year of Reassessment
1 1997
2 1998
3 1999
4 2000
5 2001.
SECTION 7. If the provisions of Section 12-37-257 of the 1976 Code as added by Section 1 of this act are declared unconstitutional, unlawful, or otherwise void by a court of competent jurisdiction, then the provisions of the spending and revenue limitations imposed by Sections 2, 3, 4, and 5 of this act are of no effect.
SECTION 8. This act takes effect upon approval by the Governor./
Amend title to conform.
Rep. BOAN explained the amendment.
Rep. RICHARDSON moved that the House recede for one hour, which was rejected.
Rep. HARRELSON spoke against the amendment.
Rep. HASKINS moved that the House do now adjourn, which was adopted by a division vote of 61 to 49.
Further proceedings were interrupted by adjournment, the pending question being consideration of Amendment No. 70, immediate cloture having been ordered.
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| Printed Page 3590, Mar. 16
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