MINUTES OF THE

      SENATE COMMITTEE ON TAXATION

 

      Sixty-seventh Session

      March 23, 1993

 

 

 

The Senate Committee on Taxation was called to order by Chairman Dean A. Rhoads, at 2:01 p.m., on Tuesday, March 23, 1993, in Room 224 of the Legislative Building, Carson City, Nevada.  Exhibit A is the Meeting Agenda.  Exhibit B is the Attendance Roster.

 

 

COMMITTEE MEMBERS PRESENT:

 

Senator Dean A. Rhoads, Chairman

Senator Ann O'Connell, Vice Chairman

Senator Randolph J. Townsend

Senator Sue Lowden

Senator Bob Coffin

Senator Raymond C. Shaffer

Senator Ernest E. Adler

 

 

STAFF MEMBERS PRESENT:

 

Kevin Welsh, Deputy Fiscal Analyst

Billie Brinkman, Committee Secretary

 

OTHERS PRESENT:

 

Dick Franklin, Lobbyist, Nevada Assessors' Association

Dave Purcell, Chief, Division of Assessment Standards

 

Chairman Rhoads ask for committee introduction of two bill draft requests (BDRs).

 

BDR 32-347:Requires calculation of depreciation of mobile homes in same manner as other dwellings.

 

      SENATOR COFFIN MOVED FOR COMMITTEE INTRODUCTION OF BDR 32-347.

 

      SENATOR O'CONNELL SECONDED THE MOTION.

 

      THE MOTION CARRIED. (Senator Townsend and Senator Adler were absent for the vote.)

 

      *****

 

BDR 32-346:Provides exceptions to statutory limit on tax rate ad valorem.

 

      SENATOR O'CONNELL MOVED FOR COMMITTEE INTRODUCTION OF

        BDR-346.

 

      SENATOR COFFIN SECONDED THE MOTION.

 

      THE MOTION CARRIED. (Senator Townsend and Senator Adler were absent for the vote.)

 

      *****

 

Chairman Rhoads opened the hearing on Assembly Bill (A.B.) 136.

 

ASSEMBLY BILL 136:      Revises provisions governing assessment of agricultural and open space land for property taxation.

 

Dick Franklin, Lobbyist, Nevada Assessors' Association, came forward to speak on A.B. 136.  He presented written testimony (Exhibit C).

 

Chairman Rhoads closed the hearing on A.B. 136.

 

 

Chairman Rhoads opened the hearing on Assembly Bill (A.B.) 137.

 

ASSEMBLY BILL 137:      Makes various changes concerning assessment of property for taxation.

 

Mr. Franklin testified A.B. 137 was requested by the Nevada Assessors' Association, and he summarized the language presented in written form (Exhibit D).

 

Dave Purcell, Chief, Division of Assessment Standards, came forward to enlighten committee members on section 14 (Exhibit D) concerning mobile home stickers.  He said he had been informed by Mark Schofield, Clark County Assessor, that they had an audit procedure which was tied to the sequential numbering of the stickers. And, he said, it is an aid with the auditing in the field.

 

Chairman Rhoads closed the hearing on A.B. 137.

 

There being no further business to come before the Senate Committee on Taxation, Chairman Rhoads adjourned the meeting at 2:33 p.m.

 

 

 

 

 

 

 

 

 

 

 

                  RESPECTFULLY SUBMITTED:

 

 

 

                                          

                  Billie Brinkman,

                  Committee Secretary

 

 

 

APPROVED BY:

 

 

 

 

                                

Senator Dean A. Rhoads, Chairman

 

 

DATE:                           

??

 

 

 

 

 

 

 

Senate Committee on Taxation

March 23, 1993

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