SB 1-10_ Filed 12/03/2003, 16:28 Avery

Text Box

    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______





    I move that Engrossed Senate Bill 1 be amended to read as follows:

SOURCE: Page 15, line 6; (04)MO000147.15. -->     Page 15, line 6, after "The" insert " county".
    Page 122, between lines 3 and 4, begin a new paragraph and insert:
SOURCE: ; (04)MO000147.86. -->     "SECTION 86. [EFFECTIVE UPON PASSAGE] (a) A religious institution may file an application under IC 6-1.1-11 before May 11, 2004, for exemption of one (1) or more parcels of real property for property taxes first due and payable in 2002 if:
        (1) the religious institution did not file an application under IC 6-1.1-11 for exemption of the real property
with respect to property taxes first due and payable in 2002;
        (2) the religious institution acquired the real property in 1999; and
        (3) the real property was exempt from property taxes for property taxes first due and payable in 2001.
    (b) If a religious institution files an exemption application under subsection (a):
        (1) the exemption application is subject to review and action by:
            (A) the county property tax assessment board of appeals; and
            (B) the department of local government finance; and
        (2) the exemption determination made under subdivision (1) is subject to appeal;
in the same manner that would have applied if an application for exemption had been timely filed in 2001.
    (c) If an exemption application filed under subsection (a) is approved, the religious institution may file a claim under IC 6-1.1-26-1 with the county auditor for a refund for the payment of property taxes first due and payable in 2002 with respect to the exempt property.
    (d) Upon receiving a claim for a refund filed under subsection (c), the county auditor shall determine whether the claim is correct. If the county auditor determines that the claim is correct, the auditor shall, without an appropriation being required, issue a warrant to the claimant payable from the county general fund for the amount of the refund due the claimant. No interest is payable on the refund.
    (e) This SECTION expires January 1, 2005.
    Renumber all SECTIONS consecutively.
    (Reference is to ESB 1 as printed December 2, 2003.)


Representative Avery

MO000147/DI 92     2004