MR. PRESIDENT:
The Senate Committee on Finance, to which was referred Senate Bill No. 178, has had the same under
consideration and begs leave to report the same back to the Senate with the recommendation that said bill
be AMENDED as follows:
taxes on personal property payable in the year that immediately
succeeds the year in which the taxes were paid, the county auditor
shall apply the amount of the excess credit against the taxpayer's
property taxes on personal property in the next succeeding year.
(g) Not later than December 31 of the year in which a credit is
applied under subsection (f), the county auditor shall refund to the
taxpayer the amount of any excess credit that remains after
application of the credit under subsection (f).
(h) The taxpayer is not required to file an application for:
(1) a credit under subsection (e) or (f); or
(2) a refund under subsection (g).
(i) Before August 1 of each year, the county auditor shall
provide to each taxing unit in the county an estimate of the total
amount of the credits under subsection (e) or (f) that will be
applied against taxes imposed by the taxing unit that are payable
in the immediately succeeding year.".
Page 2, line 22, delete "at any time".
Page 2, line 35, after "filed." insert " With respect to an assessment
on which two (2) installments of taxes are due under
IC 6-1.1-7-7(a) or IC 6-1.1-22-9(a), a taxpayer may not file a
petition for correction of error after the time within which the
taxpayer may claim a refund under IC 6-1.1-26-1 with respect to
the second installment. With respect to an assessment on which one
(1) installment of taxes is due under IC 6-1.1-7-7(b) or
IC 6-1.1-22-9(b), a taxpayer may not file a petition for correction
of error after the time within which the taxpayer may claim a
refund under IC 6-1.1-26-1 with respect to the installment.".
Page 4, line 23, delete "A" and insert " Except as provided in
subsection (c), a".
Page 4, between lines 31 and 32, begin a new paragraph and insert:
" (c) A rule adopted under subsection (a) may require a
representative in a proceeding before the property tax assessment
board of appeals or the state board of tax commissioners to be an
attorney admitted to the Indiana bar if the matter under
consideration in the proceeding is:
(1) an exemption for which an application is required under
IC 6-1.1-11;
(2) a claim that taxes are illegal as a matter of law;
(3) a claim regarding the constitutionality of an assessment;
or
(4) any other matter that requires representation that involves
the practice of law.".
and when so amended that said bill do pass .
Committee Vote: Yeas 13, Nays 0.