MINUTES MONTANA HOUSE OF REPRESENTATIVES...

Call to Order: 9:00 a.m.

MINUTES

MONTANA HOUSE OF REPRESENTATIVES 51st LEGISLATURE - REGULAR SESSION

COMMITTEE ON TAXATION

By Chairman Harrington, on March 30,

ROLL CALL

1989, at

Members Present: All

Members Excused: None

Members Absent: None

Staff Present: Dave Bohyer, Legislative Council

Announcements/Discussion: Documents regarding tax impacts on schools were submitted to the committee by Nancy Keenan's office. (Exhibit 1).

HEARING ON SENATE BILL 410

Presentation and Opening Statement by Sponsor:

Senator Tom Beck, District 24, stated SB 410 clarifies the value of the gross proceeds tax on metal mines. Sen. Beck submitted amendments to the bill. (Exhibit 2). He stated the bill includes increasing the metal mines license tax from 1.5 to 1.8%, removing the metal mines from the resource indemnity trust tax to some extent by increasing the rate the industry pays to the metal mines tax to compensate for other losses of revenue, and placing the tax on receipts rather than gross proceeds. He said there is a redistribution plan for funds to go to the various districts.

Testifying Proponents and Who They Represent:

Gary Langley, Executive Director, Montana Mining Association Dennis Burr, Montana Taxpayers Association Don Peebles, Chief Executive, Butte-Silver Bow James McCauley, Commissioner, Jefferson City Mark Blair, ASARCO Dave Fuller, Chairman, Lewis & Clark County Commission John Dudis, Attorney, Black Pine Mine, Kalispell Rep. Dave Brown, House District 62 Ward Shanahan, Attorney, Sweetwater Mine John Fitzpatrick, Pegasus Corporation

Proponent Testimony:

HOUSE COMMITTEE ON TAXATION March 30, 1989

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Gary Langley stated his association represented the major producers of the state. He said the intent of SB 410 is to clarify the tax liability of the mining industry and would allow for predictability and consistency in this area. He said this was needed in order to assist the industry to more accurately predict their costs. He urged support of the bill.

Dennis Burr stated SB 410 is an attempt to establish a fair tax base for the mining industry. He said the rates have been adjusted to provide the same amo~nt of revenue and this is a fair method of setting the tax base. He urged support of the bill.

Don Peebles stated it was important to have a strong, competitive industry. He said he was satisfied that the bill was revenue neutral without impact on schools and local governments. He urged support of the bill.

James McCauley stated the bill allows local governments more flexibility and supports the simplification of the tax system.

Mark Blair expressed support for the bill due to the tax simplification while still providing the necessary funds to local governments.

Dave Fuller stated he agreed with the previous proponents and also supported the simplification and fairness of the tax issue.

John Dudis spoke in support of the bill. (Exhibit 3).

Rep. Dave Brown concurred with the philosophy of the bill but was concerned about possible fiscal impacts. He asked the committee not to act upon the bill until he could determine the exact figures on the impact of close down accounts. He said it could be a 70% impact of funds and he considered this too high.

Ward Shanahan stated the bill has been changed a number of times to try to make it revenue neutral. He said it was not neutral according to the previous application of the taxes. He said his company was interested in the concept of the bill and would be willing to work on it.

John Fitzpatrick stated the close down accounts Rep. Brown referred to were established to provide assistance in the event of any mine discontinuing operations. He said this account is a wasted asset since it does not collect interest. Mr. Fitzpatrick stated, under this bill at a rate of 8%, the account will continue to receive $500,000.00 per year. He said the account is growing rapidly and will be $10,000,000.00 by 1991. He suggested the account should be protected by either allocating it to local governments for


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investments or placing it in an interest bearing trust account. He stated SB 410 combines the RITT tax and the metal mines tax into a single entity with funds still allocated to the RITT fund and is really not a tax decrease for the industry. He stated Pegasus was in support of the bill and Sen. Beck's amendments.

Testifying Opponents and Who They Represent:

Jack Heyneman, Chairman, Stillwater Protective Association Brent Quick, Northern Plains Resource Council John Beaudig, Stillwater County Commissioner and City

Planner Rep. Vern Keller, House District 63

Opponent Testimony:

Jack Heyneman spoke in support of the bill. (Exhibit 4).

Brent Quick stated local counties do not receive their current allocation under SB 410. He said there would be $300,000.00 less available to local governments due to the tax changes in the bill. Mr. Quick submitted proposed amendments to the bill. (Exhibit 5). He thanked the committee for their time.

John Beaudig stated he did not object to the stated purpose of the bill but he objected to the county reallocations since the county would lose 14% of their current revenues under present law. He said the county of Stillwater would be happy to work with the industry on this bill. He submitted a letter from the Stillwater County Commissioners. (Exhibit 6).

Rep. Vern Keller stated he was concerned with the fiscal impact of the bill and the allocation of funds. He said, in the event of a mine close-down in Stillwater County, there would not be enough funds to cover the costs involved. He concurred with Rep. Brown on the need for further work on the bill.

Questions From Committee Members: Rep. Driscoll asked Rep. Brown about the hard rock mining trust and the possibility of the money being confiscated by the Legislature. Rep. Brown stated that was always a possibility but the funds are held in escrow for each county where the mine is located and it would be very difficult to justify using these funds. Rep. Driscoll then asked Mr. Shanahan about the revenue neutrality of the bill and stated this would be a tax cut for the industry since it reduces the mill levy. Mr. Shanahan replied revenue neutrality has different aspects. He said one is the taxpayer who does not want a tax increase and the other is the funding of local governments. He said neutrality should be viewed from the total effect, not one aspect. Rep. Driscoll asked if the bill was currently


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revenue neutral and Mr. Shanahan replied he was not sure.

Rep. Ream asked Rep. Brown about the impact to local governments concerning "up front" income. Rep. Brown replied the "up front" income is dependent upon the mine production and is therefore somewhat precarious. He said the purpose of having close down accounts is to avoid the disastrous effects of a mine discontinuing operations.

Rep. Raney asked Mr. Fitzpatrick about the distribution of the fund~ under the bill. Mr. Fitzpatrick replied his industry had agreed that funds would go to the RITT and to environmental concerns. Rep. Raney then asked Mr. Fitzpatrick about the gross proceeds lawsuit against the state. Mr. Fitzpatrick answered the gross proceeds has to do with the value of the mineral product which is difficult to establish since the product is raw ore. He said the mines sell a partially completed product and the company based their tax on their sales while the DOR based the tax on the metal. He said this bill will clarify these issues.

Closing by Sponsor: Sen. Beck stated there was disagreement on the fund allocation in the the intent. He said the counties have the place these funds in a trust themselves. he would be willing to work with everyone iron out any differences. He thanked the good hearing.

obvious bill but not on opportunity to

Sen. Beck stated on the bill to committee for a

DISPOSITION OF SENATE BILL 410

Motion: None.

Discussion: None.

Amendments, Discussion, and Votes: None.

Recommendation and Vote: None. Action will be taken at a later date.



Senator Bob Brown, District 62, stated the bill is an act to exempt from taxation certain property used in the production of movies and television commercials if the property is in the state of Montana for less than 180 days. He said if the property is located in the state for a longer period of time, it is subject to property tax until the end of the year. Sen. Brown stated that several years ago, a movie company made a movie in Glacier County. He said the county assessor decided their property was subject to the migratory personal property tax and the company was required to inventory all of their equipment, most of which was leased.


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He stated the amount of tax collected was infinitesimal but the inconvenience to the company was major. He said there was a sunset date in the bill of 1993 at which time the bill could be renewed if there were no problems with local movie production companies. Sen. Brown stated this bill is needed in order to promote this business in Montana which has the scenic beauty and open space which makes it very attractive to film producers.


John Wilson, Administrator, Montana Promotion Division, Department of Commerce

Bonnie Tippy, Montana Innkeeper's Association Don Engles, Montana Chamber of Commerce Greg Bryan, President, Glacier County Tourism Rep. Bob Ream, House District 54 Rep. Bob Raney, House District 82


John Wilson submitted a graph explaining the motion picture production dollars spent in Montana since 1983. (Exhibit 7). Mr. Wilson spoke in support of the bill. (Exhibit 8).

Bonnie Tippy stated her organization sends representatives to movie producer's trade shows in California each year to encourage the production of movies in Montana. She said passage of this bill will benefit the state in obtaining this type of business. She urged support of the bill.

Don Engles indicated support for the bill.

Greg Bryan stated his organization works to support economic growth in the state. He said the movie production business is attracted to the state's scenic beauty and is ideal for this particular endeavor. He urged passage of the bill.

Rep. Bob Ream urged support of the bill. He stated his wife is co-director and producer of a Missoula film company. He said this was a nuisance tax and should be eliminated.

Rep. Bob Raney urged support of the bill.


None.

Opponent Testimony:

None.

Questions From Committee Members: Rep. Driscoll asked Mr. Wilson about section 3 on taxation of vehicles, since a lot of the equipment for movie production is carried by truck into the


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state, would these trucks be exempt from the pro rate fee. Mr. Wilson said they would not if the trucks were owned or leased by the company but if they were merely renting a truck for hauling, it would be subject to all applicable taxes.

Closing by Sponsor: Sen. Brown made no further comment.


Motion: DO PASS by Rep. Giacometto.

Discussion: None.


Recommendation and Vote: Motion CARRIED by unanimous voice vote.



Senator Joe Mazurek, District 23, stated SB 461 is a Senate Taxation Committee bill. He said the Department of Revenue made a proposal to provide for pro-rated refunds on personal property that comes into the state because of a Helena District Court decision that ruled the method of prorating this personal property was unconstitutional. Sen. Mazurek said the tax on migratory personal property has to be paid for the full year if the property is in the state on January 1 under the current system. He said if the property comes into the state after the first of the year and leaves before the end of the year, the tax is prorated for the exact time period. He stated the court ruled this disparity was unconstitutional. Sen. Mazurek submitted a document covering this type of tax in other states. (Exhibit 9). He said the bill provides proration from the time of entry into the state until the end of the,year and payment for the actual time in the state.


Marvin Barber, County Assessors Association


Marvin Barber thanked Senator Mazurek for carrying the bill. He stated the primary reason the assessors support the bill is that if the property is in the state'prior to the second Monday in July, the assessors certify the mill levies for the county and the school district and they must sign an affidavit that they have done everything possible to identify and assess all property to be taxed. He said they were essentially guaranteeing the revenue. He urged support

of the bill.


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None.

Opponent Testimony:

None.

Questions From Committee Members: Rep. Stang asked Sen. Mazurek about property owners that receive a rebate for taxes paid in other states. He asked if this bill will eliminate this rebate provision. Sen. Mazurek replied it would not.

Rep. Koehnke asked if this would not apply to any case. Sen. Mazurek referred this to Ken Morrison of the Department of Revenue who stated many states do not tax migratory personal property so there would be no tax paid in other states.

Rep. Patterson asked Sen. Mazurek how this would apply to oil well rigs. Sen. Mazurek responded they would pay the tax from the time they arrive to the end of the year.

Closing by Sponsor: Sen. Mazurek thanked the committee.


Motion: DO PASS by Rep. Patterson.

Discussion: Rep. Ellison stated there was a very real need for the bill. Rep. Gilbert said he would support the bill only if he knew that Rep. Stang's bill is not invalid. Rep. Stang stated the bill is still in effect and addresses some of the problems mentioned by Rep. Patterson in regard to the oil rigs and logging equipment. He said his bill only applied to property assessed on January 1.


Recommendation and Vote: Motion CARRIED by a unanimous voice vote.

EXECUTIVE SESSION

DISPOSITION OF SENATE BILL 283 HEARD ON MARCH 15:

MOTION: DO PASS by Rep. Giacometto and moved his amendments.

DISCUSSION: Rep. Giacometto stated his amendments change the date in the bill to December 31, 1991 instead of 1993 and includes the coal severance tax credits.

Rep. O'Keefe asked if this was to reinstate the authority to use


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the tax credit against the coal severance tax. Rep. Giacometto concurred but stated the time period was shortened for this. Rep. Driscoll asked about page 2, line 11, regarding "may not exceed $3,000,000.00", as to whether this was effected. Rep. Giacometto stated it was not. Rep. Raney asked if this wasn't just a six month extension. Rep. Giacometto stated it was but it also included the coal severance tax credit.

The motion to DO PASS on the amendment CARRIED by an 11 to 6 voice vote.

Rep. O'Keefe moved an amendment on page 2, line 11, to strike $3,000,000.00, insert $1,500,000.00.

Rep. Giacometto stated if this is decreased to $1,500,000.00, no credits are available for use. Chairman Harrington stated he opposed the amendment. Rep. Raney said the 1.5 million would actually be a loss to the general fund. Rep. Giacometto stated thi~ was a follow-up on the Build Montana Program.

The motion DO PASS on the amendment CARRIED by a 10 to 8 roll call vote.

The motion to DO PASS AS AMENDED on the bill CARRIED by a 13 to 5 roll call vote.

ADJOURNMENT

Adjournment At: 10:55 a.m.

DH/lj

7l15.min

DAILY ROLL CALL

_______ T_A_X_A_T_I_O_N_______________ COMMITTEE

51st LEGISLATIVE SESSION 1989

Date March __ JQ., -1..28_9 __ _

------------------------------- --------- -- -----------------------NAME PR~NT ABSENT EXCUSED Harrington, Dan, Chairman

/

Ream, Bob, Vice Chairman ./ Cohen, Ben -t/ Driscoll, Jerry V Eliott, Jim V Koehnke, Francis -~/

O'Keefe, Mark ,/ Raney, Bob V, Schye, Ted V/ Stang, Barry V Ellison, Orval Y Giacometto, Leo ,// Gilbert, Bob y~

Good, Susan V Hanson, Marian // Hoffman, Robert V Patterson, John V/" Rehberg, Dennis V

I CS- 30 .

'.~ .

.',;.

STANDING COMMITTEE ,REPORT

.' , .. ' _.' ,f v'· ,t. ~ ,. > . I \ :'

! . ,. / .-

f.larch 30, 1989 ,. Page 1 of 1

Mr. Speaker: We, the committee on Taxation report that Senate

Bill 392 (thi~d reading copy -- blue) be concurred in •

Signed: ____ =-__ ~_'_~'~·--~--~~~--Dan Harrington, Chairman

[REP. BOB REAM WILL CARRY THIS BILL ON THE HOUSE FLOOR]

711131SC. HRT (' '\

STANDING COMMITTEE REPORT

I·

t-tarch 30, 1989

Page 1 of 1


Bill 461 (third reading copy -- blue) be concurred in •

Signed: ____ x-~~'--r_~----,=_~----Dan Harrington, Chairman

[REP. DAN HARRINGTON WILL CARRY THIS BILL ON THE HOUSE FLOOR]

--' 711130SC.HRT ~ \

·,

STANDING COMMITTEE 'REPORT , '

. March 30, 1989

Page 1 of 1


Bill 283' (third reading copy -- blue) be concurred in as amended •

Signed: __ ~~~~ __ ~ ____ ~~~~_ Dan Harrington, Chairman

[REP. GIACOMETTO WILL CARRY THIS BILL ON THE HOUSE FLOOR]

And, that such amendments read:

1. Title, line 6. Strike: "UNTIL JUNE 30, 1993" Insert: "THROUGH DECEMBER 31, 1991r TO AUTHORIZE COAL SEVERANCE

TAX CREDIT FOR A QUALIFIED CAPITAL COMPANY THROUGH DECEMBER 31, 1991" '

2. Page 2, line 11. Strike: "June 30" Insert: "December 31 D

Strike: "$3" Insert: "$1.5"

3. Page 2, lines 14 through 18. Following: "companies." on line 14 Strike: remainder of line 14 through line 18 in their entirety

4. Page 3, line 14. Strike: "or" Insert: "," Following: "31" Insert: ., or 35"

5. Page 3, line 19. Following: "liability" Insert: "or coal severance tax liability"

6. Page 4, line 4. Strike: "S" Insert: "3 1/2"

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deve

lope

rs •

(Adv

erae

com

mitt

ee r

epor

t ad

opte

d)

0-'_

;'.

..-'~-.-i"

~.,~:~~-

.

. Rev

isin

g d

efin

itio

n' o

f "i

ncom

e"

to

,in

crea

se p

rope

rty

tax

reli

ef'

(I

n C

omm

ittee

),

'Cr;

:;dit

for

hous

ehol

d .an

d de

pend

ent

care

bas

ed o

n I.

R.C

. ,

(Sch

edul

ed f

or 2

nd R

eadi

ng 3

/27)

Exem

pt h

and-

held

to

ola

, etc

.,

from

pr

oper

ty t

axat

ion

(R

efer

red

to S

enat

e T

ax)

(27,

000)

(141

,000

),

(690

,000

)

(223

,000

)

(14,

000)

-0

--0

-

no

-Tl.

"SC

BJ:

IlO

l;e

~

!;I'

J,-o

uIF

/ ,'

Ill

AA

A'

,_ .....

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uJ

:(.

nu-r.niCBJ.-;ITlnn;ma~n

(31,

000)

(6

2,00

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(62,

000)

(16,

000)

(2

8,00

0)

(28,

000)

(108

,OO

O)

-0-

-0-

11

0

I :a

::sc

ar-n

u-.;

e

no

fisc

al n

ote

• (2

~~!0

00)

(243

,000

) (5

98,0

00)

(724

,000

) -0

--0

-

(223

,000

) (6

09,0

00)

(609

,000

) t

-;-;i~ /-

'.J •.

<_;

Tot

al E

duca

tion

Im

ract

(Y

90

Y91

(6,0

00)

(14,

000)

1l1T

l.rsc

a-r-

J101

;'e

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UU

I \0

Jl1

UU

7

no--nsca~ ~111 orlllal;"~lJTl

(93,

000)

(9

3,00

0)

(44,

000)

(4

4,00

0)

(27,

000)

(1

08,0

00)

~ ..

. ~~

IIU

Le

no

fisc

al n

ote

(384

,000

) (8

84,0

00)

(690

,000

) (7

24,0

00)

(832

,000

) (8

32,0

00)

'Hea

rd

. Bil

l'

~~.<:,,,~

',; 2/

7 H

B451

~

';

. }/1

0

-H

B47

5

HB5

86

)/2

,

HB

641

'.' H

B69

0

~.

"',

" ~~;,

..~~;.

,

j/6

";~HBi47

, ')/

16

' H

B751

<.

" -~ •• -

•

2/1

SB17

/c:~

C)\

( .~-

. )

, ~

0,/

.

'--_

./

Tit

le

sta

llda

, d d

ed

uct

ion

"iTT

ad

d1

lioll

to

de

du

ctio

n 1

'Dr'

tn:ra

s'e"

mn:

t de

pelld

ent

l!tf

r"e'

.

(Tab

led

in C

omm

ittee

)

Coh

en--

Rev

isin

g cl

sssi

fica

tio

n o

f p

rop

erty

fo

r p

rop

erty

tax

pur

pose

s (I

n C

omm

ittee

)

Fta

terr

aa

lorg

Bri

1za

tio

liS t

ux

' l3

xelli

pti

ull

(Tab

led

in ,C

omm

ittee

)

L.o

cal

tax

' exe

mpt

ion

for

ind

ust

rial

p

ark

s.

. (C

omm

ltte

eRep

ort

-B

ill

pass

ed a

s 'a

mer

ided

) ..

' ..

Ded

ucti

on f

rom

ta

xab

le v

alue

the

va

lue

of

titl

e p

lan

ts

(In

Com

mitt

ee)

(Adv

erse

Com

mitt

ee R

epor

t -

reje

cted

)

Exe

llip

tilig

'D

i1:f

erf

aT

nr

mac

hille

ry t

md

~J

IIS

Lx u

e li

oll

eq

uip

men

t -f

ront

tax

atio

ll

(Tab

led

in C

omm

ittee

)

Brad

leY;

::-4

~" s

ales

and

use

tax

and

d

istr

ibu

tio

n o

f re

venu

es

(In

'Com

mit

tee)

Rev

ise

ind

ivid

ual

' in

com

e ta

x st

ruct

ure

(I

n C

omm

ittee

) "

-}'

Pro

pert

y ta

x l

ess

on

old

cars

(S

igne

d by

Pre

sid

ent)

Rep

eals

an

un

con

stit

uti

on

al b

ill

(Sig

ned,

by

Gov

erno

r)

Rev

ise

pro

per

ty t

ax p

rote

st l

aws

(Tra

nsm

itte

d to

Gov

erno

r)

As

of

Mar

ch

24,

1989

NA

NCY

KEEN

AN O

PI

SCHO

OL

IMPA

CT

REPO

RT

. "

/r-'

) 0

\ I

--.

I I

• I

\ '.

-.'/

/

,---

_/

Page

2

Sta

te f

unds

fo

r S

choo

ls

f.Y

,2fL

fY

91

Loc

al S

choo

ls

~

fY91

T

otal

Edu

cati

on

Impa

ct

fY90

fY

91

(56,

6f1a

) (5

6,66

0)

-0-

-fl-

f'iA

Af

ll~'

_

__

.UU

UJ

{iliA

A

A..

,'

, _

_ ,U

UU

}

(872

,000

) (7

,517

,000

) (2

,092

,000

) (2

0,59

7,00

0)

(2,9

64,0

00)

(28,

114,

000)

(62,

006)

\b

",-u

UU

l P~UJ

(1,n

,66

f1)

(184

,fl0

6)

f, R

ll

AM

fI ,

\.L

o ..

, _

__

,

no

fisc

al n

ote

no

fisc

al

note

-0-

(8,0

00)

-0-

-0-

-0-

(8,0

00)

(16

', fl

fIfI)

(564

,66f

1)

('6

5,8

8f1

) (1

,21

6,8

06

) (5

'4,B

BB

) (1

,78B

,B88

)

no

fisc

al n

ote

no

fisc

al

note

(610

,000

) (6

10,0

00)

-0-

-0-

(610

,000

) (6

10,0

00)

(33,

000)

(3

3,00

0)

(59,

000)

(5

9,00

0)

(92,

000)

(9

2,00

0)

no

fisc

al

info

rmat

ion

no

fisc

al i

nfor

mat

ion

no

fisc

al

info

rmat

ion

no

fisc

al i

nfor

mat

ion

~-~

HOUS

E TA

XA T

ION

Hea

rd

3/10

3/14

Bil

l #

SBlB

43

SB28

2

TiU

e

(C'. C

) ')

'"

.. --.,

I .

./

..........

. _--.. ''

''

Eli

min

ate

tax

on

liv

esto

ck a

nd

agri

cult

ure

pro

duct

s (I

n C

omm

ittee

)

Cre

dit

for

em

ploy

ee p

aym

ent

of

empl

oyee

dep

ende

nt c

are

assi

stan

ce

(In

Com

mit

tee)

TOTA

L

As

of

Mar

ch

24,

1989

NA

NCY

KEEN

AN O

PI

SCHO

OL

IMPA

CT

REPO

RT

(

O.C

)

) ~

,.-., I

.....

. --/

Page

3

Sta

te f

unds

fo

r S

choo

ls

FY90

fY

9l

Loc

al S

choo

ls

rv90

rv

9l

Tot

al E

duca

tion

Im~act

.E.X

2.Q....

-'

Y91

(1,0

:50

,000

) (9

92,0

00)

(1,6

89,0

00)

(1,6

27,0

00)

(2,7

19,0

00)

, (2

,61

9,0

00

) '.

-0-

(826

,000

) -0

--0

--0

-(8

26,0

00)

(3,0

97,0

00)

(4,5

56,0

00)

(3,1

91,0

00)

(4,3

35,0

00)

(6,2

88,0

00)

(8,8

91,0

00)

, ,,~.

1(87

,096

) in

92;

(4

4,91

6)

in 9

3 2R

etro

acti

ve d

ate

redu

ces

fY89

st

ate

fund

s fo

r sc

hool

s by

223

,000

and

lo

cal

scho

ol d

istr

ict

reve

nue

by 6

08,0

00.

3Due

to

ret

roac

tiv

e d

ate,

sc

hool

dis

tric

t re

venu

es w

ill

be r

educ

ed b

y 55

2,00

0 in

fY

89

*An

add

itio

nal

3.

3095

mil

ls

nece

ssar

y to

o

ffse

t th

is

loss

or

2.731

'c1

inco

me

tax

su

rcha

rge.

*An

ad

dit

ion

al,

'.

4.67

95 m

ills

n

eces

sary

to

o

ffse

t th

is

10s9

or

3.87~·

inco

me

tax

. *

at'l

.9m

/mil

l at 2.3m/l~ g

ener

al i

ncom

e ta

x ch

arge

sU

rcha

rge.

~.~

'. '.

"

SENA

TE

TAXA

TION

Hea

rd

Bil

l #

1/1

1

S82

1/1

0

SB65

2/28

SB

4l0

3/7

SB

423

3/7

SB

424

3/9

SB

456

3/15

58

462

2/12

S8

466-

2/22

S8

468

2/11

H

855

(/-(--

-, _.

' ,.-

., ".

. ----,

As

of

Mar

ch

24,

1989

(/

' (--

-, _

'.C

) \

\ -.,

----

-' .'

"',

-~~.

" NA

NCY

KEEN

AN

OPI

SC

HOOL

IM

PACT

RE

PORT

\

.... _'

i .. ,

.,.

---;

Tit

le

Cle

ars

up

105

inte

rpre

tati

on

(P

asse

d o

ut

of

Com

mitt

ee

2/17

) (T

rans

mit

ted

to H

ouse

) (T

able

d in

Hou

se C

omm

ittee

)

Sim

ilar

to

SB2

(P

asse

d o

ut

of

Com

mitt

ee

2/17

) (T

rans

mit

ted

to H

ouse

) (R

etur

ned

from

H

ouse

w

ith

amen

dmen

ts)

Rev

isin

g ta

x on

m

etal

min

es

(Com

mitt

ee H

eari

ng 3

/30)

Qu

arte

rly

pay

men

ts o

f co

rpor

atio

n li

cen

se o

r in

com

e ta

x (S

ched

uled

for

2n

d R

eadi

ng)

Qu

arte

rly

pay

men

t o

f es

tim

ated

tax

(S

ched

uled

fo

r 2n

d R

eadi

ng)

3~ sa

les

and

use

tax

(In

Com

mitt

ee)

Lim

ited

ex

cise

tax

to

sup

port

u

niv

ersi

ty s

yste

m a

nd

loca

l go

vern

men

t (I

n C

omm

ittee

)

Rep

eal

pers

onal

pro

pert

y an

d pr

ovid

e a

repl

acem

ent

tax

from

re

al p

rope

rty

(In

Com

mitt

ee)

Rev

isin

g ce

rtai

n t

axes

and

re

venu

e al

loca

tio

ns

(Am

ende

d in

Com

mitt

ee)

Est

imat

ion

of

Unc

laim

ed P

rope

rty

Ass

essm

ents

(S

igne

d by

Gov

erno

r)

TOTA

L:

--,.

, S

tate

Fun

ds

for

Sch

ools

L

ocal

Sch

ools

rY

90

FY91

FY

90

FY9l

-0-

-0-

7,68

9,00

0 7,

689,

000

-0-

-0-

7,68

9,00

0 7,

689,

000

(7,0

00)

(7,0

00)

678,

000

640,

000

~

1,81

6,00

0 3,

183,

000

268,

000

562,

000

8,05

7,00

0 42

3,00

0 -0

--0

-

-0-

37,0

04,0

00

-0-

(6,5

46,0

00)

9,42

4,00

0 12

,946

,000

3,

784,

000

5,19

8,00

0

no

fisc

al

info

rmat

ion

fisc

al

no

te d

oes

no

t ap

ply

to t

his

bil

l as

am

ende

d

no

fisc

al

info

rmat

on

12,2

97,0

00

50,1

62,0

00

20,1

08,0

00

15,2

32,0

00

To

tal

Edu

cati

on

Impa

ct

FY90

FY

9l

7,68

9,00

0 7,

689,

000

7,68

9,00

0 7,

689,

000

671,

000

633,

000

2,08

4,00

0 3,

745,

000

8,05

7,00

0 42

3,00

0

-0-

·30

,45

8,0

00

13,2

08,0

00

18,1

44,0

00

no

fisc

al

info

rmat

ion

no

fisc

al'i

nfo

rmat

ion

39,2

98,0

00

72 ,3

87 ,0

00

:;-'l;;-~ ~-

-~.

,'(

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')

"\ ,--. ....

I <';~;'

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XAT

ION

:~',~~

;,~r1,

?~}'?~

:~';"l

; "

' "~/

5850

.

: ~,

.. '

, ,:,

;,58

90

......

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,I •.

: ~>

•

: ,-

,

;;;;

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./2

4 .

56

118

.:.,

.o";

,,-;

f"' __

':·;

:.

-,

.,

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BlJ

}

2/1

" 56

220

. 4

'

Titi~" ·

,P~ivate co

al r

oy

alty

to

be

save

d as

"

'fed

eral

and

sta

te

(Tra

nsm

itte

d to

Hou

se)

(In

Com

mitt

ee)

Pro

pert

y ta

x le

ss o

n ol

d ca

rs

(Sig

ned

bY,G

over

nor)

ft

efun

d propetty~~ p

ropr

ieto

r III

OV

1m t

JUt"

l1f

'Sta

tu:

" (T

able

d 1/

11)

Rep

eals

an

un

con

stit

uti

on

al b

ill

,(P

asse

d o

ut

of

Com

mitt

ee 1

/16)

(S

igne

d by

Gov

erno

r)

, Exe

mpt

ing

cert

ain

cla

ss 1

4 pr

oper

ty

,an

d,a

dd

itio

nso

r ex

pans

ions

to

cl

ass

14 &

.4,

(In

Com

mitt

ee>

. R

evis

e pr

oper

ty t

ax p~o

test

la

ws

(Tra

nsm

itte

d to

Gov

e~no

r)

Ei~ctioILtO:for~go c

arry

back

of

NO

I.,'s

of c

orpo

rati

ons

(Com

mitt

ee R

eport~-do

pass

) (T

rans

mit

ted

to H

ouse

) (I

n C

omm

ittee

) '.

Eli

min

ate

ti;e

o~ l

ives

tock

and

,

agri

cult

ura

l pr

oduc

ts

(Tra

nsm

itte

d to

Hou

se)

(In

Com

mitt

ee)

",

Dis

coun

tfor

<pa

ymen

t o

f en

tire

p

rop

erty

tax

bil

l in

Nov

embe

r (I

nd

efin

itel

y p

ostp

oned

) A

llow

pro

p~rt

y ta

xesl

o b

e pa

id '

in

mon

thly

in

stal

lmen

ts

( InC

amm

it te

e)

Cre

dit

fo

r em

p10y

er"p

aym

ent

of

empl

oyee

dep

ende

nt c

are

assi

stan

ce

(Tra

nsm

itte

d to

Hou

se)

(In

Co

mm

itte

e)'

Ind

ivid

ual

inco

me'

tax

cha

nges

an

d ta

x ch

ange

s fo

r su

bcha

pter

5

corp

ora

tio

ns

(In

Hou

se C

omm

ittee

)

As

of

Mar

ch 2

4,

1989

NA

NCY

KEEN

AN O

PI

SCHO

OL

IMPA

CT

REPO

RT

(

C,"

C)

'I •

I I

-'

, #

.,

I ,_

/

Sta

te f

unds

fo

r S

choo

ls

Loc

al S

choo

ls

Fll

L

FY9l

fY

90

---D

:2!

(61,

000)

(6

1,00

0)

-0-

-0-

(33,

000)

(3

3,00

0)

(59,

000)

(5

9,00

0)

no

fisc

al 1

1lfo

tilla

tioll

no

fisc

al

info

rmat

ion

(224

,000

) (4

54,0

00)

(470

,000

) (9

50,0

00)

no

fisc

al

info

rmat

ion

no

fisc

al

info

rmat

ion

(1,0

30,0

00 )

(992

,000

) (1

,689

,000

) (1

,627

,000

)

(2,7

46,0

00)

(2,7

70.0

00)

(6,8

96,0

00)

(6,8

96,0

00)

no

fisc

al

note

-0-

(826

,000

) -0

--0

-

(143

,000

) (1

43,0

00)

-0-

-0-

Tot

al E

duca

tion

Im

pact

~

Y91

(61,

000)

(6

1,00

0)

(92,

000)

(9

2,00

0)

no

fisc

al i

lifo

till

atio

n

no

fisc

al i

nfo

rmat

ion

(694

,000

) (1

,404

,000

)

no

fisc

al

info

rmat

ion

no

fisc

al

info

rmat

ion

(2,7

19,0

00)

(2,6

19,0

00)

(9,6

42,0

00)

(9,6

66

,00

0)

no

fisc

al

no

te

-0-

(826

,000

)

(143

,000

) (1

43,0

00)

(-~.~

')

.-.-· ... /1

_

.""

c "~

•

As

of

Mar

ch 2

4,

1989

NA

NCY

KEEN

AN

OPI

SC

HOOL

IM

PACT

RE

PORT

/ ...•

---.

' ....

(

C-'C

)\

. }

, , ..

____

-...

.I "

... I

--//

Pag

e 2

~'~';:~

,;.~

. r }

... ~,~

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1. Page Strike: Insert:

2. Page Strike: Insert:

10, line "63%" "61.5%"

10, line "14%" "15.5%"

Amendments to Senate Bill No. 410 Third Reading Copy

Requested by Senator Beck For the Committee on Taxation

18.

22.

Prepared by Greg Petesch March 28, 1989

3. Page 10, line 24. Strike: "units of local government" Insert: "county"

4. Page 10, line 25 through page 11, line 1. Following: "year" on line 25 Strike: ", of which" Insert: fl. The governing body of the county may allocate a

portion of the tax collections to a reserve account for the repayment of bonded indebtedness incurred by the county, elementary, or high school districts within the county as a result of the development and operation of a metal mine. The remaining balance, if any, must be allocated as follows"

5. Page 11, line 4. Following: line 3 Strike: "district in which the mine is located" Insert: "districts within the county that have been affected by

the development and operation of a metal mine"

6. Page 11, lines 5 and 6. Following: "school" on line 5 Strike: remainder of line 5 through "located" on line 6 Insert: "districts within the county that have been affected by

the development and operation of a metal mine"

7. Page 11, lines 7 and 8. Following: "the" on line 7 Strike: remainder of line 7 through "government" on line 8 Insert: "county"

1 SB04l00l.AGP

SENATE BILL 410 - BEFORE HOUSE TAXATION COMMITTEE 9:00 a.m., March 30, 1989

My name is John Dudis. I am an attorney with the firm of

Murphy, Robinson, Heckathorn & Phillips, P.C. Our firm represents

Black Pine Mining Company, the owner of the Black Pine Mine

located near Phillipsburg, MT. Black Pine Mine, a siver mine,

commenced operations in 1975, and today has a very limited operation

due to a lack of merchantable silver deposit.

The mine has no smelting facilities. The mine originally

sold its ore to the Anaconda Company at Anaconda, MT. When that

smelter was closed, ore was sold to ASARCO at East Helena, and to

COMINCO, a company with a smelter located at Trail, British

Columbia. Attempts were made to find other markets for the ore

but none were financially feasible. All of Black Pine Mines'

transactions have been at arms-length with the various smelters.

The mining company had a distinct disadvantage in negotiating

more favorable terms for the sale of its product because of the

limited number of smelters available to the mine.

I am here to provide testimony in support of SB 410 as it

relates to the definition of merchantable value. During the years

that we have represented Black Pine Mining Company we have had

several disputes with the Montana Department of Revenue concerning

the definition of merchantable value and a clarification is in

order. The definitions contained in SB4l0 are a continuation of

past policy of the Montana DOR regarding interpretation of metal-

liferous mine tax statutes.

The Montana Department of Revenue audited the Black Pine

Mining Company's tax returns for the period of 1975 through 1980.

As a result of that audit and conferences held with the Montana

DOR, the mine reported income for the purposes of the metal mines

taxes on the revenue received from the smelter in an arms-length

transaction negotiated between a willing buyer and a willing

seller. This is the statutory construction that has been given

enforcement ana implementation to the present statute by the

Department of Revenue.

In 1986, the Montana Department of Revenue examined Black

Pine Mining Company's tax returns for the years 1981-85. During

this audit the Montana Department of Revenue unilaterally changed

its interpretation of the metalliferous mine tax statutes. The

Montana Department of Revenue is now attempting to tax all metal

content that may exist (before smelting) regardless of whether

the client r~ceived revenue for the content or not. Although no

formal change in Montana statutes has been enacted by the elected

representatives, the Montana DOR promulgated in November of 198A,

rules that would support their new posi tion regarding the defini tion

of value for metalliferous mine tax purposes. These rules are

effective for the years 1988 and forward.

Black Pine Mining Company believes that the proposed language

of SB 410 merely clarifies the intent of the existing law as was

concurred in by both the Montana Department of Revenue and Black

Pine Mining Company in the audits of metal mines tax returns

through 1980. This taxpayer does not believe that it was ever

the intent of the Legislature to tax nonexistent revenues.

Black Pine Mining Company has contributed substantially to

the State of Montana and local government by employment and taxes

and hopes to continue doing so •. The Montana Department of Revenue's

move to a restrictive interpretation of the present statutory

language will certainly inhibi t the further development in Montana's

mining industry, and this proposed legislation will clarify any

doubt as to the interpretation of the gross value of metal mines

tax law in the State of Montana.

Thank you.

JOHN B. DUDIS, JR. Attorney for Black Pine Mining Company

, , . ~~ -' :... ... ,..,. - ----:::--:-

.f

EXHIBIT '/ .

DATE 013~/~ '1

NORTHERN PLAINS RESOURCE coIJ£~ .~ Field Orflce Box 858 Helena. Ml 59624 (406) 443-4965

Main Office 419 Stapleton Building Billings, MT 59101 (406) 248-1154

Mr. Chairman and members of the committee;

Field Office Box 886 Glendive, MT 69330 (406) 365-2526

My name is Jack Heyneman; Chairman of the stillwater Protective Association, a local affiliate of the Northern Plains Resource Council. I am testifying on behalf of both SPA and NPRC in opposition to Senate Bill 410 as currently drafted.

Senate Bill 410 purportedly attempts to streamline the manner in which metals are taxed by the state. In fact this bill creates many more questions than it answers, and most significantly, would result in less money for counties impacted by mineral development. SPA opposes changes in current law that would result in less money for the Resource Indemnity Trust (RIT), and for the Hard Rock Trust Account (HRTA). Amendments could al~eviate this.

SB 410 contains a new provision that will benefit counties. The portion of the Metalliferous Mines License Tax (MMLT) allocated directly to counties allows them more control over impact funds, and allows economic development to be funded before a mine shuts down. but •••

SPA members have serious concerns with possible changes in how the Hard Rock Trust Account is used. Our county entities and the Stillwater Mining Company have compiled an enviable record of cooperation. I believe this is because both parties have participated in the planning and allocation of funds. Both parties have ownership of the impact plan. Further, I believe there are instances when the company, because of their experience, was more aware of potential costs than the local governmental entities, and have offered to supplement the request. They shared ownership of the plan. This bill as written potentially undermines this cooperation.

Should the changes of SB 410, as currently drafted, go into effect, the Hard Rock Trust Account is severely diminished. This fund presently allocates MMLT revenues to sub-accounts for each county that has a mine paying taxes ih it. It is specifically designated for alleviating financial burdens when mines cease operations or reduce employment by 50%, and promoting economic development.

Under SB 410, revenues going to counties will be less than allocated under current law. The fiscal note for SB 410 shows that in FY90, $1.B7 million would go to the Hard Rock Trust Account under current law. SB 410 would give only $542,00~ to

, '0 , .. EXHI811_·.....,.. .... t: __ !"!II!!!!"!I!!!!!!!!!

DATE 7/20Z22 sa X('/O i --

.~~.~~~

the Trust, and $1.ft17 million directly to counties. This total, $1.56 million still deprives counties of over $300,000 per year. Additionally, the reduction In taxable value (because of the suggested changes in gross value) will cost counties at least another $29,000 in FY 90.

The direct money for counties could be a boost in providing revenues for a locally-controlled trust fund. But SB 410 falls short of ensuring an equitable distribution of these funds. As it now reads, impacted school districts surrounding a district with the mine will have no mechanism to acquire any of these funds. This can be alleviated by allowing property tax-base sharing as included in current hard rock impact plans.

NPRC would like to submit an amendment which will restore the Hard Rock Trust account and the Resource Indemnity Trust Tax to levels we would expect under present law. We cannot support the passage of this bill without these amendments.

We appreciate the opportunity to comment.

EXH 18IT---.:7:;..-_.,..,-.,......

DATE ~/2t1Zf9

NORTHERN PLAINS RESOURCE c~CJi; 15k<'

Field Office Box 858 Helena. Ml 59624 (406) 443-4965

Main Office 419 Stapleton Building Billings, MT 59101 (406) 248-1154

PROPOSED AMENDMENTS TO SENATE BILL 410: HOUSE TAXATION COMMITTEE, 3/30/89

section 3. Page 5. Line 8.

DELETE: "1.8% of the increment" ADD: "2.2% of the increment"

section 8. Page 10.

Line 18. DELETE: "63%"; ADD: Line 20. DELETE: "8%"; ADD: TJi ne 22. DELETE: "14%"; ADD: Line 25. DELETE: "15%"; ADD:

"55%." "22%." "13%. " "10%."

Field Office Box 886 Glendive, MT 59330 (406) 365-2525

\ . EXHIBIT t,;:t2 DATE ~~2 :t!/:&z 0(- L . -v1:J~'-

COUNTY OF STILL WATER

Representative Dan Harrington, Chairman House Taxation Committee State Capitol Helena, Montana 59620

State Of Montana Columbus, Montana

March 23, 1989

Re:Opposed to Senate Bill 410 - Recommended Amendments

Dear Representative Harrington and members of the House Taxation Committee:

We are opposed to Senate Bill 410 because it is not revenue neutral for local governments over time. The Montana Legislature established hard rock mining impact trust accounts in 1983. The reasons for the trust accounts were to stabalize mill levie's, retire bonded indebtedness and fund economic development efforts in the event of a significant reduction in work force or mine closure. Therefore, the impacts from the boom and bust cycles in the mining industry could be minimized.

Senate Bill 410, as amended would allocate 8% of the metalliferous mines license tax to the trust accounts and 15% to local governments on an annual basis, for a total of 23%. This represents a 10% reduction in allocation to local governments from the current law. Even though the rate of taxation is being increased to 1.8%, this increase does not offset all of the losses. It would require an additional allocation of 6 to 7%, to either the impact trust account or local governments, to be revenue neutral for Stillwater County.

We request Senate Bill 410 be amended to be truly revenue neutral to all entities involved. This can be accomplished in one of three ways. Either increase the allocation to the impact trust account and/or local governments, the interest on the impact trust accounts be credited to those accounts, or a combination of the two.

We recommend the allocation to the hard rock mining impact trust accounts be increased from the proposed 8% to 11% and the interest from these accounts be credited to them. We are hereby requesting amendments to Section 8 of Senate

,~ I .\' , EXHIBIT---,....::~~·--,-~::-: DATE ?75~U f I

Bill 410 to accomplish revenue neutrality for all entities affecte!ii37~~A ~ legislation. ~ -;r /-"""'" f"C/.- I

cc: Senator Tom Beck Stillwater Mining Company Senator Doc McLane Representative Vern Keller Beaverhead County Broadwater County Fergus County Granite County Jefferson County Lewis & Clark County Lincoln County Madison County Phillips County Butte-Silver Bow

Sincerely, Board of County Commissioners

dd~U~/ Earl R. Adams, Chairman

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EXHIBIT )? DATE. ~/3 0/5 2 a,3 Cj ;;A 7 ~ ~.~I-

TESTIM:ONY 15B392

MOTION PICTURE EQUIPMENT AND MIGRATORY PERSONAL PROPERTY TAX

Senate BUI 392 will exempt certain film production property from the migratory personal property tax.

Background

The oJ1glnallntent of U}(~ MlgratOJy Personal Property Tax Is to offset unfair bid advantages that an out-of-state company would have over an Instate. local business which pays property. tax aU year long. Ostensibly. an out of stale company. wllhout this law. would pay no tax and could bid aJob at a lower pJ1ce while maintaining the same profit margin as an Instate finn who Is subject to personal property tax. Two good examples of this are construcUon companies and 011 we~l drlll1ng companies.

Allhough the law has exlsled for many years, It was not applied to film companies until 1987 simply because county assessors were unaware that film companies should be Included. In June of 1987, the Glacier County assessor applied the law to Hemdal.e ProducUons 'War Party" film. After Significant research by the Department of Commerce and the Department of Revenue Into exemptions and loopholes. It was determIned that the county assessor was legally correct and film companJes should be assessed the tax. The Issue was raised In the press at that lime and as a consequence other county assessors are now aware of their legal requirements and are levying the tax on subsequent filmIng In Montana (I.e. Ravalll Counly-'Waltlng for Salazar").

I I I I I I

Revenues from the tax go to the county that levies It. The tax amount Is dependent upon the. i school mm levy and which school district the film companies' Montana headquarters are located. Therefore. there are lItera~ly hundreds ofmm levy (ax rates which could apply. In the case of 'War Party", the tax total ended up $3.400. If Montana were to film three major filnis j' per year (this Is optimistic) the tax revenue to counties would be between $8.000-$15,000.

Why are the film companies concerned? First. they do not have to pay any property tax In other states, so their costs of fibnlng are adversely affected. Second. to Inventory list and i depreciate each of their equlpmentllems Is a monumenlal time consuming and expensive task. Il's simply a major hassle when they can least afford It. Third, In the majority of cases, the equipment Is leased and they do not know the value.

As the word about the tax spreads among film companies, Montana's abl1lty to aUract films wm be dlmlnlshed. Department of Commerce starr have had calls from film companies who said they "heard" they would have to pay a $60,000 tax If thcy filmed In Montana. These are untrue rumOrs, but have the net effect of taking Montana out of conslderaUon. The gross revenue loss could be as high as $8 mll110n pcr year.

Simply put, a construcUon company has to build where the Job Is. An 011 company has to drill where 011 res~rves are. A film company Is mobIle and can find sullable locaUons in any ntimber of western states.

We urge your approval and passage of 5B392. BuUdlng the credlbWtyand viability of Montana as a flh1l production site enhances economic growth in thIs Important area. .". .

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...

VISITORS' REGISTER

HOUSE TAXATION COMMITTEE ----~~~------------------

--.. DATE March 30, 1989

SPONSOR Sen. Tom Beck

-----------------------------NAME (please print) RESIDENCE SUPPORT OPPOSE

l-

IF YOU CARE TO WRITE COMMENTS, ASK SECRETARY FOR WITNESS STATEMENT FORM. '-

\ PLEASE LEAVE PREPARED STATEMENT WITH SECRETARY.

CS-33

VISITORS' REGISTER

HOUSE TAXATION COMMITTEE ----~~~-----------------

DILL NO. DATE ___ M_a_r_c_h __ 3_0_, __ 1_98_9 __________ __

Sen. Robert Brown SPONSOR ____________________ _

-----------------------------~-~~--------------------- ---------- -------NAME (please print) RESIDENCE SUPPORT OPPOSE

.V&1A /11 a.oJ< It t- ('J L~ tU bl' d (l.;/)( I~C I'C ~ X 1-~ J /7 I ~ (I)(~ ~AtJ~: ./0.;/"..1

f.'~L~ -- L/~-d. c;:;;.~ ,/ I/C~) '8 fncc~

e-I O.,L/..!.?.lA , .• d Co Cc~WI X

x~ J~"Jf ~?k~t:~L~. ~ ~~ ~ .V? .,( .L1 ..,a.. ~ (- g, . , / ~ y /

)( a~;:::; "fAA-.· 1//;' lJi'J/zlj I (/nI)!.l1'6/IkI~A~,.ti7.>(: / - ./ /

IF YOU CARE TO WRITE COMMENTS, ASK SECRETARY FOR WITNESS STATEMENT FORM.

PLEASE LEAVE PREPARED STATEMENT WITH SECRETARY.

CS-))

VISITORS' REGISTER

~

.( HOUSE TAXATION COMMITTEE ----------------------------

DILL NOo DATE March 30, 1989

SPONSOR __ s_e_n_o __ J_O_e __ M_a_z_u_r_e_k ____ _

-----------------------------~------------------------~ --------. -------NAME (please print) RESIDENCE SUPPORT OPPOSE

,

fBM~rt-J 1W:~<7J4~ L !}Ih~ .-/

IF YOU CARE TO WRITE COMMENTS, ASK SECRETARY FOR WITNESS STATE~1ENT FORM 0

-I \

...... - PLEASE LEAVE PREPARED STATEMENT WITH SECRETARY •

CS-33

ROLL CALL VOTE

_______ T_A_X_A_T_I_O_N ____________ CO'1UITTEE

DATE March 30, 1989 BILL NO. __ S_B __ 2_8_3_______ NU~BE~ ____ ~/--__ --_

NAME AYE NAY Cohen. Ben V L

Driscoll Jerrv V Elliott, Jim ~ ,,/ Ellison. Orvi'll V /' Giacometto. Leo ~ V Gilbert. Bob y~ Good, Susan v. ./ Hanson, Marian . / .. Y Hoffman, ~oberJ~ ~//

~ehnke. Francis VL O'Keefe, Mark ~k Patterson, John YL~ Raney, Bob ~ / Ream, Bob "/ Rehberg, Dennis // ~ Schye, Ted P' Stanq, Barry "Spook" ~ Harrington, Da~, Chairman V

n TALLY

A!L~£nY -&-#-~ Secr t r , Chairman /

MOTION: DO PASS on amendment by Rep. O'Keefe. CARRIED.

Form CS-31 Rev. 1985

.(

(

I

\.

ROLL CALL VOTE

TAXATION CO'1UITTEE ---------------------------------------------DATE March 30, 1989 BILL NO. __ S_B __ 2_8_3_______ NUMBE~ ____ :l~ ____ __

NAME Cohen, Ben Driscoll, Jerrv El1iott1 Jim Ellison Orval Giacometto , Leo Gilbert, Bob Good, Susan Hanson, Marian Hoffman~ ~ober_~

~ehnke, Francis O'Keefe, Mark Patterson, John Raney, Bob Ream, Bob Rehberg, Dennis Schye, Ted Stang, Barry "S~ook" Harrinqton, Dan, Chairman

TALLY

~4-/ , Secr

MOTION: DO PASS AS A~NDED. CARRIED.

Form CS-31 Rev. 1985

AYE NA~

./ IV Y/ V -. ... U/" V" ., V .. ./ --,/ ./ .-'

V~ ~ V

V ......... .; -V

VL V/ \1"./ V~ V'

MINUTES MONTANA HOUSE OF REPRESENTATIVES...

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