MINUTES OF THE meeting

of the

ASSEMBLY Committee on Taxation

 

Seventy-Second Session

February 4, 2003

 

 

The Committee on Taxationwas called to order at 1:43 p.m., on Tuesday, February 4, 2003.  Chairman David Parks presided in Room 1214 of the Legislative Building, Carson City, Nevada.  Exhibit A is the Agenda.  All exhibits are available and on file at the Research Library of the Legislative Counsel Bureau.

 

 

COMMITTEE MEMBERS PRESENT:

 

Mr. David R. Parks, Chairman

Mr. David E. Goldwater, Vice Chairman

Mrs. Dawn Gibbons

Mr. Tom Grady

Mr. John W. Marvel

Ms. Kathy McClain

Mr. Harry Mortenson

Ms. Peggy Pierce

 

COMMITTEE MEMBERS ABSENT:

 

Mr. Anderson (excused)

Mr. Arberry

Mr. Griffin (excused)

Mr. Hettrick (excused)

 

GUEST LEGISLATORS PRESENT:

 

None

 

STAFF MEMBERS PRESENT:

 

Ted Zuend, Deputy Fiscal Analyst

June Rigsby, Lead Committee Secretary

Mary Garcia, Committee Secretary

 

OTHERS PRESENT:

 

None

 

 

Chairman Parks called the meeting to order at 1:43 p.m.  He introduced himself and the Committee staff to those present as well as to those watching via the Internet.  Chairman Parks then read from a prepared statement (Exhibit C).  He cited the prodigious effort that had led up to the formation of the A.C.R. 1 Task Force and the extensive work that had been done in reviewing all state budgets during the 1999 – 2000 interim by way of the Governor’s Fundamental Review.  Chairman Parks said two legitimate questions concerning tax reform had been raised.  The first question was why Nevada’s economic growth had left insufficient revenue to provide the same level of services as it had previously.  The second was how Nevada was going to fairly and equitably reform its tax structure in order to maintain those services, keep its citizens economically secure, and prevent this kind of budget shortfall from happening again.  The Chairman stressed the awesome legal responsibility and moral obligation the Committee faced while balancing the state’s budget.  He said such services as a good education, well-maintained roads, and public safety were not luxuries, but were the legislators’ responsibility to the people they represented.  He further stated it was their responsibility to accomplish this without taxing one group too much and another too little.  He called this a difficult duty, but one that could not be shirked.

 

Chairman Parks called for the Committee to begin by considering for adoption the Committee standing rules (Exhibit D), which remained unchanged since the previous session.  As there were no questions or remarks from the Committee, he called for a motion.

 

ASSEMBLYMAN MARVEL MOVED TO ADOPT THE STANDING RULES.

 

ASSEMBLYMAN GOLDWATER SECONDED THE MOTION.

 

THE MOTION CARRIED UNANIMOUSLY.  (Assemblymen Griffin, Anderson, Arberry, and Hettrick were not present for the vote.)

 

Mr. Zuend gave the Committee a description of the Revenue Reference Manual (Exhibit E) produced by the Fiscal Division of the Legislative Counsel Bureau (LCB), a copy of which had been given to each member.  Assemblyman Marvel asked if the members could get a copy of the “Red Book.”  Mr. Zuend replied that the Department of Taxation was scheduled to present information to the Committee in the near future, and their representatives would be bringing Red Books as well as annual reports to share with all Committee members.  Mr. Marvel remarked that if changes had been made to the ad valorem, the Committee would have to know what effect such changes would have on various local entities.

 

Mr. Zuend assured the members that the staff was available to help in any way possible in accomplishing the duties of the Committee.  He was afraid that Rule 19, which stated that all requests for information or assistance on behalf of the Committee had to go through the Chairman, might have confused some people.  He clarified that members had to go through Chairman Parks if a request was being made for purposes of the Committee, but that any legislator could make an individual request to the LCB directly.  He also let members know that questions involving pure research could be directed to the Research Division of the LCB.

 

Chairman Parks asked if there were any questions.  As there were none, he adjourned the meeting at 1:58 p.m.

 

 

 

 

 

RESPECTFULLY SUBMITTED:

 

 

 

                                                           

Mary Garcia

Committee Secretary

 

 

 

APPROVED BY:

 

 

 

                                                                                         

Assemblyman David Parks, Chairman

 

 

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