First Regular Session S.B. 1242
PROPOSED AMENDMENT
SENATE AMENDMENTS TO S.B. 1242
(Reference to printed bill)
Page 9, lines 30 and 31, strike "speaker of the house of representatives and the president of the senate" insert "multimedia tax credit review board established by section 41-1527.04"
Page 10, between lines 30 and 31, insert:
"41-1527.04. Multimedia tax credit review board
A. The multimedia tax credit review board is established to hear and rule on appeals from denials of applications for tax credit qualification under Section 41-1527.01.
b. The review board consists of seven members who are appointed as follows:
1. The governor shall appoint two members who represent different political parties and one additional member who is a representative of the motion picture industry in this state. The commerce authority shall submit to the governor a list of names of persons to be considered for appointment to the review board who by reason of training, education or experience are qualified to carry out the powers and duties of the board.
2. The speaker of the house of representatives and the president of the senate shall each appoint two members who represent different political parties.
C. The board shall elect a chairman from its membership. Members of the review board shall be appointed to serve five-year terms. A vacancy occurring on the review board other than by expiration of a term shall be filled in the manner the original appointment was made for the unexpired portion of the term. The review board shall meet as often as necessary to review appeals as provided in section 41-1527.05, at such times and places as the chairman determines.
D. The review board shall employ a staff necessary for the efficient administration of the board's activities. All personnel of the board shall be under the supervision of the chairman of the board. The employees shall be paid from the state general fund, subject to legislative appropriation.
E. Board members shall receive compensation pursuant to section 38‑611, which shall be paid from the state general fund subject to legislative appropriation.
F. A member of the review board shall not participate on a matter with which the member is personally associated. If a member is unable to participate for any reason on a particular matter, the governor shall appoint a person as a temporary member to participate in the appeal review. The commerce authority shall submit to the governor a list of names of persons to be considered for a temporary appointment. The person shall meet the qualifications of subsection b of this section, and shall represent the same area as that of the member for whom the person is serving as an alternate.
41-1527.05. Review board; appeals; rights and procedures; definition
A. An appeal to the review board shall be filed with the review board and mailed to the multimedia production liaison within fifteen days after the date the decision to deny the tax credit was mailed to the applicant.
B. The appeal shall state the grounds for review. When the appeal has been requested, the written findings of the liaison shall be transmitted to the board at the expense of the appealing party. The review of the appeal by the board shall be based on the written record submitted to it under this section.
C. The board may affirm, reverse, modify or supplement the decision of the liaison and make such disposition of the appeal as it determines to be appropriate. The board shall make a decision within thirty days after the appeal was filed. All decisions of the review board shall be made by a majority vote of the members of the board.
D. All decisions of the review board shall be in writing. The decision of the review board shall be filed with the liaison and a copy shall be sent to the appealing party and the commerce authority.
E. A decision of the review board is binding on the liaison and the commerce authority with respect to the particular appeal.
F. For the purposes of this section, "filed" means deposited in the united states mail, postage prepaid, or the date actually received by the board."
Page 17, line 13, strike "2011" insert "2013"
Page 19, line 19, strike "2012" insert "2013"
Amend title to conform