Legislature(2003 - 2004)
2004-05-03 Senate Journal
Full Journal pdf2004-05-03 Senate Journal Page 3271 SB 136 Senator Wagoner requested that the reconsideration on CS FOR SENATE BILL NO. 136(FIN) "An Act relating to an optional exclusion or exemption from municipal taxation for residential property; and relating to an exemption from and deferral of municipal property taxes on certain types of deteriorated property" be taken up. The bill was before the Senate on reconsideration. 2004-05-03 Senate Journal Page 3272 Senator Wagoner moved that the bill be returned to second reading for the purpose of a specific amendment, that being Amendment No. 1. Without objection, the bill was returned to second reading. Senator Wagoner offered Amendment No. 1 : Page 1, line 1, following "Act": Insert "relating to a mandatory property tax exemption for certain private property interests on military bases or installations;" Page 1, line 2, following "property;": Delete "and" Page 1, line 3, following "deteriorated property": Insert "; and providing for an effective date" Page 1, following line 4: Insert a new bill section to read: "* Section 1. AS 29.45.030(a) is amended to read: (a) The following property is exempt from general taxation: (1) municipal property, including property held by a public corporation of a municipality, state property, property of the University of Alaska, or land that is in the trust established by the Alaska Mental Health Enabling Act of 1956, P.L. 84-830, 70 Stat. 709, except that (A) a private leasehold, contract, or other interest in the property is taxable to the extent of the interest; however, an interest created by a nonexclusive use agreement between the Alaska Industrial Development and Export Authority and a user of an integrated transportation and port facility owned by the authority and initially placed in service before January 1, 1999, is taxable only to the extent of, and for the value associated with, those specific improvements used for lodging purposes; (B) notwithstanding any other provision of law, property acquired by an agency, corporation, or other entity of the state through foreclosure or deed in lieu of foreclosure and retained as an investment of a state 2004-05-03 Senate Journal Page 3273 entity is taxable; this subparagraph does not apply to federal land granted to the University of Alaska under AS 14.40.380 or 14.40.390, to other land granted to the university by the state to replace land that had been granted under AS 14.40.380 or 14.40.390, or to land conveyed by the state to the university under AS 14.40.365; (C) an ownership interest of a municipality in real property located outside the municipality acquired after December 31, 1990, is taxable by another municipality; however, a borough may not tax an interest in real property located in the borough and owned by a city in that borough; (2) household furniture and personal effects of members of a household; (3) property used exclusively for nonprofit religious, charitable, cemetery, hospital, or educational purposes; (4) property of a nonbusiness organization composed entirely of persons with 90 days or more of active service in the armed forces of the United States whose conditions of service and separation were other than dishonorable, or the property of an auxiliary of that organization; (5) money on deposit; (6) the real property of certain residents of the state to the extent and subject to the conditions provided in (e) of this section; (7) real property or an interest in real property that is exempt from taxation under 43 U.S.C. 1620(d), as amended; (8) property of a political subdivision, agency, corporation, or other entity of the United States to the extent required by federal law; except that a private leasehold, contract, or other interest in the property is taxable to the extent of that interest unless the property is located on a military base or installation and the property interest is created under 10 U.S.C. 2871 - 2885 (Military Housing Privatization Initiative); (9) natural resources in place including coal, ore bodies, mineral deposits, and other proven and unproven deposits of valuable materials laid down by natural processes, unharvested aquatic plants and animals, and timber." 2004-05-03 Senate Journal Page 3274 Page 1, line 5: Delete "* Section 1." Insert "* Sec. 2." Renumber the following bill sections accordingly. Page 2, following line 30: Insert a new bill section to read: "* Sec. 5. Section 1 of this Act takes effect immediately under AS 01.10.070(c)." Senator Wagoner moved for the adoption of Amendment No. 1. Senator Guess objected. Senator Guess moved and asked unanimous consent for the adoption of the following amendment to Amendment No. 1: In paragraph (8), following "Initiative)" Insert ", provided that the leaseholder enters into an agreement to make a payment in lieu of taxes to the political subdivision that has taxing authority" Objections were heard, then withdrawn. There being no further objection, Amendment No. 1 was amended. There being no further objection to Amendment No. 1 as amended, Amendment No. 1 as amended was adopted. CS FOR SENATE BILL NO. 136(FIN) am was automatically in third reading on reconsideration. The question to be reconsidered: "Shall CS FOR SENATE BILL NO. 136(FIN) am "An Act relating to a mandatory property tax exemption for certain private property interests on military bases or installations; relating to an optional exclusion or exemption from municipal taxation for residential property; relating to an exemption from and deferral of municipal property taxes on certain types of deteriorated property; and providing for an effective date" pass the Senate?" The roll was taken with the following result: 2004-05-03 Senate Journal Page 3275 CSSB 136(FIN) am Third Reading - On Reconsideration Effective Date YEAS: 19 NAYS: 0 EXCUSED: 0 ABSENT: 1 Yeas: Bunde, Cowdery, Davis, Dyson, Ellis, Elton, French, Green, Guess, Hoffman, Lincoln, Ogan, Seekins, Stedman, Stevens B, Stevens G, Therriault, Wagoner, Wilken Absent: Olson and so, CS FOR SENATE BILL NO. 136(FIN) am passed the Senate on reconsideration. Senator Ben Stevens moved and asked unanimous consent that the vote on the passage of the bill be considered the vote on the effective date clause. Without objection, it was so ordered and the bill was referred to the Secretary for engrossment.