Debate Transcripts

LB 194 (1999)

Select File

March 4, 1999

... Methodist Church, associate pastor of our chaplain for the day. He's seated in the back, I believe, with the chaplain for the day, so welcome to the Chamber. Good to have you all with us. Thank you. Moving then to Select File, first item, Mr. Clerk.

CLERK: Mr. President, (LB) 194 discussed yesterday. Enrollment and Review amendments were adopted, an amendment by Senator Schimek. First amendment this morning, Senator Wickersham, I have AM0570 in front of me, Senator. (See page 781 of the Legislative Journal.)

SENATOR COORDSEN: Senator Wickersham.

SENATOR WICKERSHAM: Thank you, Mr. President, members of the body. AM0570 is the result of discussions between representative of... representatives of county assessors and the Property Tax Administrator's Office. If you remember, LB 194, as it was advanced from General File, recodified a number of provisions that defined the relationship between the Property Tax Administrator's Office and the county assessor's office, as well as clarifying some language for the Property Tax Administrator. This amendment does a couple of different things. Again, it works at clarifying the relationship between the county assessor's office and the Property Tax Administrator's Office and, in several places, continues the effort to eliminate redundant language from the Property Tax Administrator sections. I can describe, in some detail I think, the proposals that define the relationship between the Property Tax Administrator's Office and the county assessor's. For example, one, there is a provision that allows the Property Tax Administrator's office to promulgate certain standards for the operation of a county assessor's office. The amendments says that those standards can't extend to requiring particular computer hardware or software. There is a provision that says the Property Tax Administrator's Office cannot require the production of records between January 1st and April 1st, and I have an amendment that will change that slightly that we can take up next. There is a provision that says that if the Property Tax Administrator has had a ... that there has been a suspension of the county assessor for some reason, there are provisions in the current law for assessment of costs for the operation of the county assessor's office during that period of

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suspension by the state to the county. In other words, the county would have to pay. There's a provision that extends the payment date for that bill, if you will, to 60 days after mailing. That's being changed to 120 days after the start of the next fiscal year, so there's time to budget for it. There is a prohibition against the suspension of a county assessor for violation of a directive. The provisions that would allow for suspension in the event of a failure to follow rules, regulations, and corrective orders is still there, but those are all subject to a variety of procedural safeguards and hearing processes. And, finally, I think the provisions that would be of interest to you, the amendment creates a probationary period of one year if the Property Tax Administrator's Office has concerns about a county assessor's adherence to the law or the rules, regulations, corrective orders that I mentioned earlier. And during that probationary period the county assessor, obviously, would not be removed, but there would be the opportunity for removal if the county assessor willfully refuses or fails to perform his or her ditties. I think that summarizes the amendment, Mr. President. if anybody has questions about the amendment, I'd be happy to respond. There is an amendment to the amendment as well.

SENATOR COORDSEN: Mr. Clerk, an amendment to the amendment.

CLERK: Senator Wickersham would move to amend with AM0595, Senator. (See page 789 of the Legislative Journal.)

SENATOR COORDSEN: Senator Wickersham, on your amendment to the amendment.

SENATOR WICKERSHAM: Thank you, Mr. President. This is perhaps a small matter, but this amends the piece of the amendment that deals with the production of records. Remember, I said that the amendment in its main form has a prohibition against the Property Tax Administrator's Office requiring production of records between January 1st and April 1st of any given year. That's the busiest time of year for county assessors and, obviously, county assessors don't want to be burdened copying hundreds or maybe even a thousand pages of records and sending those off to the Property Tax Administrator's Office during that period of time. What the amendment...the effect of the

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amendment is that if the county assessor is maintaining records in an electronic format, that a request that those records maintained in electronic format, a request to transfer them in some sort of an electronic format is not prohibited. All we're aiming at is this excessive copying, paper copying, shuffling, if you will. There's no reason to have a prohibition against an electronic transfer of electronic records during that period of time. That should not be burdensome to the county assessors to comply with that kind of a request, so that ... there'd be... if the amendment is adopted, there would be no prohibition against the requirement of electronic records transferred in electronic format.

SENATOR COORDSEN: Thank you. Senator Crosby, did you wish to speak to the amendment to the amendment or the amendment? To the amendment to the amendment. Thank you.

SENATOR CROSBY: Yes. Yes, Senat ... thank you, Mr. President. I do want to speak to the amendment to the amendment, and the amendment, and the bill. Senator Wickersham, I'm thinking nobody cares this morning anyway, don't think anybody's listening, but I do have a question I've been waiting for three days to ask you, so if you would yield for a question I would appreciate it.

SENATOR COORDSEN: Senator Wickersham.

SENATOR CROSBY: My question is, this question relates to the definition of, quote, assessment roll, r-o-l-l, unquote, as amended by the committee amendment. As I understood your explanation of this issue on General File the fact that real property is listed on an assessment roll does not mean that the property is to be valued and assessed. Is that correct?

SENATOR WICKERSHAM: That's true if it's exempt property. Nonexempt property would continue to be...

SENATOR CROSBY: Okay.

SENATOR WICKERSHAM: ... would continue on in the assessment process and would be valued and assessed. Exempt...

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SENATOR CROSBY: So what you're telling me is...

SENATOR WICKERSHAM:. ...exempt property, exempt property...

SENATOR CROSBY: Yeah.

SENATOR WICKERSHAM: ... would not be.

SENATOR CROSBY: So what you're telling me is that a determination that a parcel of real property is exempt from taxation ends the assessment process for that particular parcel of property, right?

SENATOR WICKERSHAM: Yes, to the extent that the definition of assessment process means the taxation of that property.

SENATOR CROSBY: Okay, and I'll just finish by reiterating, once the property is determined to be tax exempt it is not valued.

SENATOR WICKERSHAM: It...there would be no reason to value it.

SENATOR CROSBY: Reason.

SENATOR WICKERSHAM: I can't tell you that a county assessor would not value it for whatever reasons they might have. I can't imagine what those reasons would be. There would be no prohibition against valuing the property, but there would be no benefit in valuing the property either.

SENATOR CROSBY: Thank you, Senator Wickersham, for putting that on the record for us. Thank you.

SENATOR COORDSEN: Thank you. There are no other lights on. Senator Wickersham, did you wish to say anything further in closing on the amendment to the amendment? Closing is waived. The question before the body is the adoption of the amendment to the amendment for LB 194. Those in favor please vote aye; those opposed nay. Record, Mr. Clerk.

CLERK: 31 ayes, 0 nays, Mr. President, on the adoption of Senator Wickersham's amendment to his amendment.

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SENATOR COORDSEN: The amendment to the amendment is adopted. The question before the body ... anything further on the amendment, Mr. Clerk?

CLERK: Nothing further, Mr. President.

SENATOR COORDSEN: The question before the body then is the amendment to LB 194. There are no lights on for discussion. Closing is waived. The question before the body is the adoption of the Wickersham amendment to LB 194. Those in favor please vote aye; those opposed nay. Record, Mr. Clerk.

CLERK: 31 ayes, 0 nays, Mr. President, on adoption of Senator Wickersham's amendment.

SENATOR COORDSEN: The Wickersham amendment is adopted. The question before the body, excuse me... I'm back on General File, Mr. Clerk.

CLERK: Mr. President, I have no further amendments to the bill, Senator Smith.

SENATOR COORDSEN: Senator Smith, for a motion, please.

SENATOR SMITH: Mr. President, I would move we advance LB 194 to E & R for engrossment.

SENATOR COORDSEN: You've heard the motion. Those in favor say aye. Those opposed nay. LB 194 is advanced. Next item, Mr. Clerk.

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