House Revenue and Taxation Committee
Video
Transcript
Bills discussed (8)
| Bill | Title | Sponsor | Status |
|---|---|---|---|
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HB1802
· 3 mentions in chapter, transcript
Matched: “HB1802”
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Pre-2017 bill | ||
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SB332
· 3 mentions in chapter, transcript
Matched: “SB332”
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Pre-2017 bill | ||
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HB1703
· 2 mentions in chapter, transcript
Matched: “HB1703”
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Pre-2017 bill | ||
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HB1552
· 1 mention in transcript
Matched: “Pass, 276, Senator Teague is going to pass, HB 1552, Westman is going to pass, 1553, pass, Senate Bill 270, Sen…”
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Pre-2017 bill | ||
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HB2042
· 1 mention in transcript
Matched: “…809, Hyde, pass, 1857, McLean, pass, Senate Bill 364, pass, HB 2042, Elliott, pass, 2064, Cali, pass,”
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Pre-2017 bill | ||
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HB2220
· 1 mention in transcript
Matched: “2105 Gillum Pass 2188 Caling Pass HB 2220 Viviano Pass 2224 Steel Pass Calings, all three of Calings…”
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Pre-2017 bill | ||
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SB270
· 1 mention in transcript
Matched: “…ing to pass, HB 1552, Westman is going to pass, 1553, pass, Senate Bill 270, Senator Madison, pass, 1703, English, Representative Engli…”
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Pre-2017 bill | ||
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SB364
· 1 mention in transcript
Matched: “…-4. Pass, 1804, pass, 1809, Hyde, pass, 1857, McLean, pass, Senate Bill 364, pass, HB 2042, Elliott, pass, 2064, Cali, pass,”
|
Pre-2017 bill |
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Representative Mark Biviano
Unverified
0:00
Pass, 276, Senator Teague is going to pass, HB 1552, Westman is going to pass, 1553, pass, Senate Bill 270, Senator Madison, pass, 1703, English, Representative English, are you here to run your bill? Okay, you're recognized, explain your bill.
Representative Jane English
Unverified
0:30
Thank you, Mr. Chairman. I'm Jane English, State Representative for District
42, and I have with me this morning Mark Whitmore and Sue Lyles, who will be talking about the bill. And this is House Bill 1703, and it's an act to amend the statutes relating to collection, payment, and enforcement of property taxes.
So I would let Mr. Whitmore explain the bill. Whitmore,
Speaker 8
1:15
Association of Arkansas Counties. Morning, members of the committee. First of all, we have amended this bill and appreciate the cooperation and assistance of the Bankers Association, the Manufactured Homes Association, and the Department of Finance and Administration. I apologize. I think the first draft had some vagueness to it, and now that we've made these amendments,
it is much more succinct to the purpose. If you'll recall, this bill had two major purposes. One purpose was to allow the taxpayer paying their current or real property taxes to pay installments on their current. And currently under the law, there's no provision about somebody coming in and paying their personal property installments. And also currently under the law, the installment plan is a rigid, statutory-driven installment.
So Section 3 of the bill does just that. It enables the collectors of the state to allow taxpayers to pay in whatever increment they have the ability to pay. Sections 1 and 4, the thrust of those sections is that what the problem is is on collected business personal. We do an excellent job in conjunction with the land commissioner on collecting real property. But what happens is if somebody sells a business or sells the assets of a business in bulk,
not an ordinary course of business, if you go in and buy a business, the collector, as you recall, we presented this bill before prior to the amendment, has difficulty in explaining to that taxpayer that the lien that was placed on the property is still there on the inventory and such, the business assets. And that lien does not go away unless it's satisfied by the payment of the taxes and the interest. And so what this does is if somebody purchases a business and it has delinquent property taxes on it,
then on October the 15th, the next following October the 15th, they would have an additional penalty of 10%. And the thrust of that is to encourage the taxpayers to deal with that tax obligation at the time of sale or certainly know that they're taking on that responsibility and have the responsibility to pay it prior to delinquency. And we hope that that tool will greatly enhance our collection on business personal. And I know Ms. Lyles, the White County collector, can tell you that the predominant problem we have in tax collection in Arkansas is business personal.
And if people would pay their taxes, you know, we
Speaker 10
4:03
wouldn't have issues in funding as much. So that's the explanation of the bill
with the amendments. Mark, if I recall, there was discussion about there were
two issues. One with, you know, what I called the bona fide purchaser of value, that the innocent citizen that bought one or two items, where in this bill did the amendment deal with that?
Speaker 8
4:35
Well, Mr. Chairman, on the first page under Section 1, 27 through 30, the phraseology there has to do with the purchase of those business assets or the business and the inventory not in the ordinary course of business. And it's our point of view that that's a term of art, that if I go to the Sonic and get a hamburger and fries, you know, that's just a retail purchase. Or if I go buy for the members of the committee a pair of shoes or a washer or dryer in a retail operation, that is the ordinary course of business.
However, if a person were to go and buy the entirety of the inventory or purchase the business, that is not an ordinary course. And that's what we're referring to as business personal property. And we did exempt the amendments exempted made real clear that we're not referring at all to motor vehicles, not referring at all to manufactured home or mobile homes, because from time to time a business might have those as assets.
And basically, for the banker's point of view, We wanted to make sure it didn't have anything to do with a lien holder's transfer of property such as a foreclosure sale or where somebody just gives up their property to a bank that has a lien on the property. So we feel like that's very succinct to what our purpose is, and the amendment has clarified all that.
Okay. I don't see any questions. Oh, I did. Representative Viviano, you're recognized for a motion. Motion at the proper time. Okay. Anybody from the audience like to speak for the bill? Would anybody from the audience like to speak against the bill? Okay. Seeing none, Representative Viviano will recognize for a motion. Do pass. Committee, the motion is do pass in front of
Representative Mark Biviano
Unverified
6:44
you. All in favor, say aye. Any opposed? Motion carries. Thank you.
3-7, Ingram. 1-7-3-7. We'll pass over that. 1-7-9-2. We're going to pass. 1-7-9-4. Pass, 1804, pass, 1809, Hyde, pass, 1857, McLean, pass, Senate Bill 364, pass, HB 2042, Elliott, pass, 2064, Cali, pass,
2105 Gillum Pass 2188 Caling Pass HB 2220 Viviano Pass 2224 Steel Pass Calings, all three of Calings Pass Senate Bill 332 Files Yeah Representative Lindsay, could I ask you to take the chair while I go to the other table
and present this bill? Thank you. Thank you, committee.
Representative Mark Biviano
Unverified
9:04
Senate Bill 332 is a bill dealing with the administrative procedures on tax appeals. This is, from what I understand, everybody's
pretty much in agreement that's got an interest in this bill. Kenny Hall is here to my right to help answer any questions, and so is John Tice. Rep. McCarty, you are recognized.
Chair
Unverified
9:40
Well, I move for due pass. Any questions from the committee? Questions from the committee? If not, we have a motion on the floor. All
Representative Walls McCrary
Unverified
10:13
in favor say aye. Aye. Those opposed, motion carried. Congratulations.
Representative Mark Biviano
Unverified
10:18
Just down to 2-5-6, Senator Madison, 3-1-6, Senator Key, 3-5-1, Files, 3-1-6.
7377 files, 569 sample, 738 files, HB 1802, Representative Rogers, you're recognized to explain your bill. Thank you, Mr. Chair, and
Representative Tiffany Rogers
Unverified
10:42
thank you, members of the committee. This is an amendment to House Bill 1802. It's in response to Representative Bell's question last week in this committee, and the amendment should be on your desk and it is
recommended language from the Department of Finance Administration. With that, I would ask for a
good vote. It's been engrossed, right? I think, yeah. What you've got is the bill in front of you includes the amendment. Representative Ingram, you're recognized
Motion at proper time Thank you
Is there anybody from the audience Who'd like to speak for the bill Against the bill Any questions If not, Representative Ingram What's
Representative Mark Biviano
Unverified
11:45
your motion Motion do pass All in favor say aye Any opposed, motion carries Thank you, committee Mr. Chair Four, Stubblefield, pass. 1495, Nichols, pass.
1771, Altus will pass. Members, that we may meet at an irregular time on Thursday, I will let
you know as soon as I know here in the committee. But we'll follow up with you, and we'll have it posted properly. With no other business, we'll stand adjourned.
Agenda
Call to Order
HB1703
SB332
HB1802
Adjournment
Documents
No documents posted.
Speakers
Representative Mark Biviano
Unverified
Representative Jane English
Unverified
Speaker 6
Speaker 8
Speaker 10
Representative Davy Carter Chair
Unverified
Chair
Unverified
Representative Walls McCrary
Unverified
Representative Tiffany Rogers
Unverified