SB 19-9_ 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 5, line 27; (02)MO001912.5. -->     Page 5, line 27, strike "which" and insert " that".
    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)MO001912.3. -->     "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) (2) The pews and furniture contained within a building that is used for religious worship.
        (4) (3) The land not exceeding fifteen (15) one hundred fifty (150) acres, upon which a building described in this section that is used for religious worship is situated.
     (b) The following tangible property is exempt from property taxation if it is owned by, or held in trust for the use of, a church or religious society:
        (1) A building that is used as a parsonage.
        (2) The tract of land, not exceeding fifteen (15) acres, upon which a building used as a parsonage is situated.

    (b) (c) 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) (d) 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


MO001912/DI 87     2002