SB 19-8_ Filed 02/04/2002, 10:27 Zakas

SENATE MOTION


MR. PRESIDENT:

    I move
that Senate Bill 19 be amended to read as follows:

SOURCE: Page 1, line 9; (02)MO001910.1. -->     Page 1, between lines 9 and 10, begin a new paragraph and insert:
    " (c) A tract of land is exempt from property taxation if a building that is owned, occupied, and used by a person for religious purposes is situated on it.".
    Page 1, line 10, strike "(c)" and insert " (d)".
    Page 1, line 17, delete "a church or religious institution; or".
    Page 2, line 1, delete "(iii)".
    Page 2, line 2, reset in roman "or".
    Page 2, between lines 5 and 6, begin a new paragraph and insert:
    " (e) A tract of land is exempt from property taxation if it is purchased for the purpose of erecting a building that is to be owned, occupied, and used by a person for religious purposes.".
    Page 2, line 6, strike "(d)" and insert " (f)".
    Page 2, line 12, reset in roman "or".
    Page 2, line 13, delete "a church or religious institution; or".
    Page 2, line 14, delete " (iii)".
    Page 2, line 38, strike "(e)" and insert " (g)".
    Page 2, line 41, strike "(f)" and insert " (h)".
    Page 2, line 42, strike "(e)" and insert " (g)".
    Page 3, line 4, strike "(g)" and insert " (i)".
    Page 3, line 9, strike "(e)" and insert " (g)".
    Page 3, line 10, strike "(h)" and insert " (j)".
    Page 3, line 26, strike "(i)" and insert " (k)".
    Page 4, line 23, strike "(j)" and insert " (l)".
    Page 4, line 23, strike "(i)" and insert " (k)".
    Page 4, line 34, strike "(k)" and insert " (m)".
    Page 4, line 35, strike "(i)" and insert " (k)".
    Page 4, line 36, strike "(i)(4);" and insert " (k)(4);".
    Page 5, line 7, strike (l) and insert " (n)".
    Page 5, line 7, strike "(k)(1), (k)(2), or (k)(3)" and insert " (m)(1),

(m)(2), or (m)(3)".
    Page 5, line 11, strike (i), and insert " (k),".
    Page 5, line 15, strike "(m)" and insert " (o)".
    Page 5, line 15, strike "(l)" and insert " (n)".
    Page 5, line 16, strike "(i)." and insert " (k).".
    Page 5, line 17, strike "(l)" and insert " (n)".
    Page 5, line 20, strike "(n)" and insert " (p)".
    Page 5, line 27, strike "which" and insert " that".
    Page 5, line 31, delete ",".
    Page 5, line 31, strike "not exceeding".
    Page 5, line 31, delete "one hundred".
    Page 5, line 32, delete "fifty (150)".
    Page 5, line 32, strike "acres,".
    Page 5, line 32, after "section" insert " that is".
    Page 5, line 37, delete "Buildings that are used as parsonages." and insert " A building that is used as a parsonage.".
    Page 5, line 39, delete "described in subdivision (1)" and insert " that is used as a parsonage".
    Page 6, between lines 11 and 12, begin a new paragraph and insert:

SOURCE: IC 14-33-7-4; (02)MO001910.3. -->     "SECTION 3. IC 14-33-7-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 4. (a) This section applies to the following tangible property owned by or held in trust for the use of a church or religious society:
        (1) A building that is used for religious worship.
        (2) A building that is used as a parsonage.
        (3) The pews and furniture contained within a building that is used for religious worship.
        (4) The land upon which a building that is used for religious worship is situated.
         (5) The land not exceeding fifteen (15) acres, upon which a building described in this section that is used as a parsonage is situated.
    (b) Property is exempt from the special benefits tax that may be imposed under:
        (1) IC 14-33-6-13 and section 1 of this chapter; or
        (2) IC 14-33-21-5 ;
to the extent that the special benefits tax revenue will be used for the construction or improvement of a water impoundment project, including a lake, pond, or dam.
    (c) To obtain an exemption for a parsonage, a church or religious society must provide the county auditor with an affidavit at the time the church or religious society applies for the exemption. The affidavit must:
        (1) state:
            (A) that all parsonages are being used to house one (1) of the church's or religious society's rabbis, priests, preachers, ministers, or pastors; and
            (B) that none of the parsonages are being used to make a profit; and
        (2) be signed under oath or affirmation by the church's or religious society's head rabbi, priest, preacher, minister, pastor, or designee of the official church body.".
    Renumber all SECTIONS consecutively.
    (Reference is to SB 19 as printed February 1, 2002.)

________________________________________

Senator ZAKAS


MO001910/DI 87     2002