PUBLIC HEARING AND WORK SESSION: SB 223, SB 224, SB 147

 

TAPES 24-25, A

 

SENATE REVENUE COMMITTEE

FEBRUARY 10, 2003†† 1:00 PM†† STATE CAPITOL BUILDING

 

Members Present:††††††††††† ††††††††††† Senator Ryan Deckert, Chair

††††††††††††††††††††††† ††††††††††† ††††††††††† Senator Ted Ferrioli, Vice Chair

††††††††††††††††††††††† ††††††††††† ††††††††††† Senator Tony Corcoran

††††††††††††††††††††††† ††††††††††† ††††††††††† Senator Lenn Hannon

††††††††††††††††††††††† ††††††††††† ††††††††††† Senator Charlie Ringo

††††††††††††††††††††††† ††††††††††† ††††††††††† Senator Bruce Starr††††††† †††††††††††

 

Witnesses Present:††††††††††† ††††††††††† John Phillips, Department of Revenue

††††††††††††††††††††††† ††††††††††† ††††††††††† Ronald A. Bersin, Oregon Board of Tax Practitioners

 

Staff Present:††† ††††††††††† ††††††††††† Paul Warner, Legislative Revenue Office

††††††††††††††††††††††† ††††††††††† ††††††††††† Mazen Malik, Legislative Revenue Office

††††††††††††††††††††††† ††††††††††† ††††††††††† Tara Lantz, Committee Assistant

 

TAPE 24, SIDE A

 

004

Chair Deckert

Calls meeting to order at 1:07 pm.

 

OPENS PUBLIC HEARING ON SB 223

†††††††††††††††

006

Mazen Malik

Describes SB 223 which excludes councils of government and intergovernmental entities from local budget law requirements. Exhibit 1. States that there is no revenue or fiscal impact. Exhibits 2-3.

 

 

 

020

John Phillips

Testifies in support of SB 223 because it clears up some confusion of local budget laws created from SB 933. Exhibit 4.

 

Clarifying questions and answers follow.

 

CLOSES PUBLIC HEARING ON SB 223

 

OPENS WORK SESSION ON SB 223

 

047

Sen. Ringo

MOTION: MOVES SB 223 TO THE SENATE FLOOR WITH A DO PASS RECOMMENDATION.

 

 

 

054

Sen. Deckert

ORDER: HEARING NO OBJECTION, THE MOTION PASSES 6-0-0.

Sen. Ringo will carry the bill on the Senate Floor.

Hearing no objection, places bill on consent calendar.

CLOSES WORK SESSION ON SB 223

 

OPENS PUBLIC HEARING ON SB 224

 

062

Malik

Describes SB 224, which limits the time period that an omitted centrally assessed property will be added to the rolls to 5 years back. Exhibit 5. States that there is no revenue or fiscal impact. Exhibits 6-7.

 

 

 

079

Phillips

Testifies in support of SB 224 because it equalizes treatment regardless of the entity assessing the property. Exhibit 8.

 

 

 

093

Sen. Hannon

Asks why they have chosen 5 years when litigation can go beyond the 5 year limit.

 

 

 

102

Phillips

Responds that litigation can go on for years and that after litigation the years in question are adjudicated.

 

Discussion follows.

 

 

 

130

Sen. Hannon

Asks about example regarding farmland.

 

 

 

144

Phillips

Responds that he doesnít know the land use side of the law but that he believes they would not affect special assessment property.

 

Discussion follows.

 

 

 

175

Sen. Ringo

Asks about whether they can go back farther than 5 years.

 

 

 

186

Phillips

Responds negatively.

 

Discussion follows.

 

 

 

230

Sen. Ringo

Asks what problem this bill is solving.

 

 

 

232

Phillips

Explains the purpose of the bill.

 

Discussion follows.

 

CLOSES PUBLIC HEARING ON SB 224

 

OPENS WORK SESSION ON SB 224

 

294

Sen. Ferrioli

MOTION: MOVES SB 224 TO THE SENATE FLOOR WITH A DO PASS RECOMMENDATION.

 

 

 

301

Sen. Deckert

ORDER: HEARING NO OBJECTION, MOTION PASSES: 6-0-0.

Sen. Ferrioli will carry the bill on the Senate Floor.

 

CLOSES WORK SESSION ON SB 224

 

OPENS PUBLIC HEARING ON SB 147

 

318

Paul Warner

Describes SB 147 which permits the State Board of Tax Practitioners to establish single annual date for all preparers. Exhibit 9. Refers members to the Consumer and Business Services overview of the State Board of Practitioners. Exhibit 10. States that there is no revenue impact (Exhibit 11) and that the proposal is anticipated in the Governorís 2003-05 Budget (Exhibit 12).

 

 

 

367

Ronald Bersin

Testifies in support of SB 147 because it allows the Board to continue to renew licenses in the most cost effective and efficient manner. Exhibit 13.

 

TAPE 25, SIDE A

 

 

 

006

Sen. Hannon

Asks when the new renewal date would be.

 

 

 

008

Bersin

Responds that the renewal dates would stay exactly the same.

 

 

 

014

Sen. Hannon

Asks if the Board of Tax Practitioners had to borrow money last year and if SB 147 will affect their cash flow for the next year.

 

 

 

026

Bersin

Responds negatively.

 

Discussion follows.

 

CLOSES PUBLIC HEARING ON SB 147

 

OPENS WORK SESSION ON SB 147

 

055

Sen. Starr

MOTION: MOVES SB 147 TO THE SENATE FLOOR WITH A DO PASS RECOMMENDATION.

 

 

 

060

Sen. Deckert

ORDER: HEARING NO OBJECTION, MOTION PASSES: 6-0-0.

Sen. Deckert will carry the bill on the Senate Floor.

 

 

 

065

Sen. Deckert

Adjourns meeting at 1:38 pm.

 

 

 

 

Tape Log Submitted by,

 

 

 

Tara Lantz, Committee Assistant Reviewed by Kim Taylor James

 

Exhibit Summary:

1.      SB 223, Mazen Malik, Staff Measure Summary, 1p.

2.      SB 223, Mazen Malik, Revenue Impact Statement, 1p.

3.      SB 223, Mazen Malik, Fiscal Impact Statement, 1p.

4.      SB 223, John Phillips, Written Testimony, 1p.

5.      SB 224, Mazen Malik, Staff Measure Summary, 1p.

6.      SB 224, Mazen Malik, Revenue Impact Statement, 1p.

7.      SB 224, Mazen Malik, Fiscal Impact Statement, 1p.

8.      SB 224, John Phillips, Written Testimony, 1p.

9.      SB 147, Paul Warner, Staff Measure Summary, 1p.

10.  SB 147, Paul Warner, Consumer and Business Services Overview of State Board of Tax Practitioners, 1p.

11.  SB 147, Paul Warner, Revenue Impact Statement, 1p.

12.  SB 147, Paul Warner, Fiscal Impact Statement, 1p.

13.  SB 147, Ronald A. Bersin, Written Testimony, 2pp.