Printed Page 2120, Apr. 30
| Printed Page 2140, Apr. 30
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Printed Page 2120, Apr. 30
| Printed Page 2140, Apr. 30
| "Section 12-37-224. (A) For the purposes of ad valorem taxation, the assessed value of owner-occupied residential property assessed pursuant to Section 12-43-220(c) may not increase more than an amount equal to the increase in the cost of living in the situs county, as determined by the department, since the last reassessment date, as long as the property remains occupied by the same owner or by the owner's spouse. When the property is transferred, other than between spouses, the property may be assessed at the fair market value.
(B) For the purposes of ad valorem taxation, the assessed value of property owned by persons eligible for the Section 12-37-250 homestead exemption may not increase as long as the property remains occupied by the same owner or by the owner's spouse. When the property is transferred, the property may be assessed at the fair market value.
(C) If property assessed pursuant to subsection (A) of this section is permanently improved, the improvements must be assessed at the fair market value.
(D) If the property assessed pursuant to subsections (A) and (B) of this section has been owned and occupied by the same owner or the owner's spouse continuously since 1992, the assessed value may not be greater than one hundred percent (100%) higher than the assessed value of the property in 1992.
B. This SECTION takes effect January 1, 1997./
Amend sections, totals and title to conform.
Senator PASSAILAIGUE explained the amendment.
Senator PASSAILAIGUE moved that the amendment be adopted.
Senator DRUMMOND moved to lay the amendment on the table.
The "ayes" and "nays" were demanded and taken, resulting as follows:
Boan Bryan Courtney Drummond Hayes Jackson Land Leventis Patterson Smith, G. Smith, J.V.
Alexander Cork Courson Elliott Fair Ford Giese Glover Gregory Holland Lander Leatherman Martin McConnell McGill Mescher Moore O'Dell Passailaigue Peeler Rankin Reese Rose* Russell Ryberg Saleeby Setzler Thomas Waldrep Washington Wilson
*This Senator was not present in the Chamber at the time the vote was taken and the vote was recorded by leave of the Senate, with unanimous consent.
I voted "aye" to table because I felt this issue should stand as separate legislation.
Senators GREG SMITH and BRYAN argued contra to the adoption of the amendment.
Senator LEATHERMAN raised the Point of Order that the amendment was out of order inasmuch as it was not germane to the Bill.
Senator PASSAILAIGUE raised a Point of Order that the Point of Order raised by Senator LEATHERMAN was out of order inasmuch as it came too late.
Senator BRYAN spoke on the Point of Order.
The PRESIDENT overruled the Point of Order.
Senators PASSAILAIGUE and BRYAN spoke on the Point of Order raised by Senator LEATHERMAN.
The PRESIDENT overruled the Point of Order.
Senator DRUMMOND argued contra to the adoption of the amendment and Senator PASSAILAIGUE argued in favor of the adoption of the amendment.
At 4:50 P.M., Senator THOMAS requested a leave of absence until 5:30 P.M.
Senator PASSAILAIGUE continued arguing in favor of the adoption of the amendment.
Senator BRYAN argued contra to the adoption of the amendment.
Senator DRUMMOND moved to lay the amendment on the table.
The "ayes" and "nays" were demanded and taken, resulting as follows:
Alexander Boan Bryan Cork Drummond Hayes Holland Jackson Land Lander Leatherman Leventis McGill Moore Rankin Ryberg Saleeby Short Smith, G. Smith, J.V. Waldrep
Courson Elliott Fair Ford Giese Glover Gregory Martin McConnell Mescher O'Dell Passailaigue Patterson Peeler Rose* Russell Setzler Washington Wilson
*This Senator was not present in the Chamber at the time the vote was taken and the vote was recorded by leave of the Senate, with unanimous consent.
The amendment was laid on the table.
At 5:16 P.M., Senator RANKIN asked unanimous consent to make a motion that Senators McGILL, GREG SMITH, ELLIOTT and RANKIN be granted leave to attend a delegation meeting and to be counted in any quorum calls.
There was no objection.
On motion of Senator PEELER, at 5:00 P.M., Senator COURTNEY was granted a leave of absence for the balance of the day.
Senator PASSAILAIGUE proposed the following Amendment No. 3A (4600R527.ELP), which was tabled:
Amend the bill, as and if amended, Part II, page 662, by adding an appropriately numbered new section to read:
/
TO AMEND SECTION 12-37-251 OF THE 1976 CODE, RELATING TO HOMESTEAD EXEMPTION FROM PROPERTY TAXES LEVIED FOR SCHOOL OPERATIONS OTHER THAN THOSE LEVIED FOR BONDED INDEBTEDNESS AND LEASE PURCHASE PAYMENTS FOR CAPITAL CONSTRUCTION, SO AS TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL DETERMINE THE AMOUNT EACH COUNTY IS ENTITLED TO IN REIMBURSEMENT FOR TAXES NOT COLLECTED BECAUSE OF THE EXEMPTION PROVIDED IN THIS SECTION AND DETERMINE THE PROPORTION OF THE PROPERTY TAX RELIEF FUND EACH COUNTY MUST RECEIVE AS REIMBURSEMENT AND THE AMOUNT OF THE EXEMPTION IN EACH COUNTY USING A FORMULA BASED ON THE PROPORTION OF THE AMOUNT REMITTED TO THE STATE AND CREDITED TO THE GENERAL FUND IN THE PREVIOUS FISCAL YEAR BY THE RESIDENTS OF THE COUNTY IN PERSONAL INCOME TAX; BY ENTITIES, LOCATED IN THE COUNTY IN CORPORATE AND ORGANIZATION INCOME TAX; BY ENTITIES, LOCATED IN THE COUNTY, IN ACCOMMODATIONS TAX; BY ENTITIES, LICENSED IN THE COUNTY, IN ADMISSIONS TAX; AND AS A RESULT OF SALES, OCCURRING IN THE COUNTY, IN SALES TAX.
A. Section 12-37-251, as added by Act No. 145 of 1995, Part II, Section 119B, of the 1976 Code is further amended to read:
"Section 12-37-251. (A) Property classified pursuant to Section 12-43-220(c) is exempt from property taxes levied for other than bonded indebtedness and payments pursuant to lease-purchase agreements for capital construction. The exemption applies against millage imposed for school operations and the amount of fair market value of the homestead that is exempt from such millage must be set by the Director of the Department of Revenue and Taxation based on the amount available in the State Property Tax Relief Fund and the formula provided for in subsection (D).
(B) Taxing entities Each county must be reimbursed, in the manner provided in Section 12-37-270, for the revenue lost as a result of the homestead exemption provided in this section except to the extent
(C) Notwithstanding any other provision of law, property 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).
(D) [Blank] Each fiscal year, the department shall determine the amount each county is entitled to in reimbursement for taxes not collected because of the exemption provided in this section. The department shall determine, to the extent possible, the proportion of the Property Tax Relief Fund each county must receive as reimbursement and the amount of the exemption in each county using a formula based on the proportion of the amount remitted to the State and credited to the General Fund in the previous fiscal year:
(1) by the residents of the county pursuant to Sections 12-6-510, relating to personal income tax;
(2) by entities, located in the county, pursuant to Sections 12-6-530 and 12-6-540, relating to corporate and organization income tax;
(3) by entities, located in the county, pursuant to Section 12-36-920, relating to accommodations tax.
(4) by entities, licensed in the county, pursuant to Section 12-21-2420, relating to admissions tax; and
(5) as a result of sales, occurring in the county, pursuant to Section 12-36-910, relating to sales tax.
(E) In the year of reassessment the millage rate for all real and personal property must not exceed the rollback millage, except that the rollback millage may be increased by the percentage increase in the consumer price index for the year immediately preceding the year of reassessment.
(F) 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."
B. This SECTION takes effect upon approval by the Governor./
Amend sections, totals and title to conform.
Senator PASSAILAIGUE explained the amendment.
At 5:35 P.M., the PRESIDENT assumed the Chair.
Senator PASSAILAIGUE continued explaining the amendment.
Senator LAND moved to lay the amendment on the table.
The "ayes" and "nays" were demanded and taken, resulting as follows:
Alexander Drummond Glover Gregory Hayes Holland Jackson Land Lander Leatherman Matthews McGill Moore Patterson Peeler Reese Russell Ryberg Saleeby Setzler Short Smith, G. Waldrep Washington Wilson
Boan Bryan Cork Courson Elliott Fair Ford Giese Martin McConnell Mescher O'Dell Passailaigue Rankin Rose* Smith, J.V.
*This Senator was not present in the Chamber at the time the vote was taken and the vote was recorded by leave of the Senate, with unanimous consent.
The amendment was laid on the table.
Senators PEELER and PASSAILAIGUE proposed the following Amendment No. 5C (4600R544.HSP), which was adopted:
TO ESTABLISH A PERFORMANCE AUDIT STEERING COMMITTEE; TO PROVIDE FOR APPOINTMENT OF MEMBERS; AND TO PROVIDE FOR THE DUTIES OF AND FUNDING FOR THE COMMITTEE.
A. There is established effective July 1, 1996, the Performance Audit Steering Committee consisting of nine members. The Speaker of the House and President of the Senate each shall appoint two members, and each must appoint one from the private sector. The Chairman of the House Ways and Means Committee and the Chairman of the Senate Finance Committee each shall appoint two members, and each must appoint one from the private sector. The Governor shall appoint an additional member to serve as chairman of the committee. Members serve for the duration of the existence of the committee and vacancies must be filled in the manner of original appointment. Members receive the mileage, subsistence, and per diem allowed by law for members of state boards, committees, and commissions. The committee shall elect officers as it considers necessary. The committee terminates on December 31, 1997. B. The Performance Audit Steering Committee shall retain independent contractors to conduct a performance audit in all aspects of state government. The performance audit must focus on:
(1) determination of duplicate programs and services and recommending those which should be eliminated;
(2) recommendations for streamlining of programs, policies, and procedures;
(3) evaluation of instances where out-of-date technologies detract from efficient program performance;
(4) recommendations for reallocating resources for increased effectiveness in the employment of governmental revenues.
C. The committee shall supervise and coordinate the work of the contractor and produce an audit report which must be submitted to the General Assembly and the Governor no later than the committee's termination date. The committee shall utilize the staff of the House and the Senate as directed by the Speaker of the House and the President Pro Tempore.
D. There is created the "Taxpayer's Dividend From Good Government Fund." Any demonstrated savings resulting from the decrease of appropriations or expenditures which occur as a result of the implementation of the recommendations in the report must be placed in the
E. Every state agency that receives state appropriations is subject to this section, except that a state agency which is subject to a performance audit mandated by an act of the General Assembly is not subject to the provisions of this section as long as the audit is substantially similar in nature to the audit prescribed by this section and the audit report is to be completed between 1996 and 1998. Each agency must cooperate fully with the committee and comply with reasonable requests for information necessary to complete the audit. Any statute, policy, or regulation requiring an agency to maintain confidential records does not bar the committee from access to any information maintained by the agency but the committee, its staff, and contractor may not disseminate any information in violation of a state or federal statute.
F. The amount appropriated by the General Assembly for the Performance Audit must transferred to and placed in an account titled "Statewide Performance Audit" and held by the Comptroller General to be used exclusively for and expended upon the direction of the Performance Audit Steering Committee./
Amend sections, totals and title to conform.
Senator PEELER explained the amendment.
Senator PEELER moved that the amendment be adopted.
The amendment was adopted.
Senator ROSE desired to be recorded as voting in favor of the adoption of the amendment.
*This Senator was not present in the Chamber at the time the vote was taken and the vote was recorded by leave of the Senate, with unanimous consent.
Senator PASSAILAIGUE proposed the following Amendment No. 6B (4600R539.ELP), which was adopted:
Amend the bill, as and if amended, Part II, page 662, by adding an appropriately numbered new section to read:
A. Section 17-5-220 of the 1976 Code is amended to read:
"There is created in all counties of the State having A county with a population of one hundred thousand or more, according to the last official United States census, may establish by appropriate implementing resolution, a commission to be known as the medical examiner commission of that county, composed of five members, one of whom must be the chief administrative officer of the county health department who is a permanent member, and four of whom must be appointed by the Governor upon recommendation of the county legislative delegation. The initial terms of the appointive members are as follows: one member for a term of one year, one member for a term of two years, one member for a term of three years, and one member for a term of four years. After the initial terms, all members shall serve for terms of four years. The effective date of appointments is July first with terms expiring on June thirtieth. The members shall serve without compensation. The length of the terms of those who serve first must be determined by lot at the first meeting of the commission.
The commission shall meet as soon as practicable after appointment and shall organize itself by electing one of its members as chairman and other officers as may be considered necessary. After this first meeting, the commission shall meet at least every six months and more often as its duties require upon the call of the chairman or a majority of its members.
The commission is authorized to adopt and promulgate regulations as it may consider necessary.
The creation of a medical examiner commission provided for in this section is not effective until the county governing body enacts an appropriate implementing resolution."
B. A commission member in office as of the effective date of this SECTION is allowed to continue serving until his current term expires. As of the effective date of this SECTION, a vacancy caused by an expiration of a term or otherwise must be filled as prescribed by the SECTION.
C. This SECTION takes effect upon approval by the Governor./
Amend sections, totals and title to conform.
Printed Page 2120, Apr. 30
| Printed Page 2140, Apr. 30
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