MADAM PRESIDENT:
I move
that Engrossed House Bill 1447 be amended to read as follows:
or data storage functions.
(3) Generators and other equipment used to ensure an
uninterrupted power supply to equipment described in
subdivision (1) or (2).
The term does not include computer hardware designed for single
user, workstation, or departmental level use.
(d) As used in this section, "fiscal body" has the meaning set
forth in IC 36-1-2-6.
(e) As used in this section, "municipality" has the meaning set
forth in IC 36-1-2-11.
(f) Before adopting a final resolution under subsection (g) to
provide a property tax exemption, a designating body must first
adopt a declaratory resolution provisionally specifying that
enterprise information technology equipment owned by a
particular eligible business is exempt from property taxation. The
designating body shall file a declaratory resolution adopted under
this subsection with the county assessor. After a designating body
adopts a declaratory resolution specifying that enterprise
information technology equipment owned by a particular eligible
business is exempt from property taxation, the designating body
shall publish notice of the adoption and the substance of the
declaratory resolution in accordance with IC 5-3-1 and file a copy
of the notice and the declaratory resolution with each taxing unit
in the county. The notice must specify a date when the designating
body will receive and hear all remonstrances and objections from
interested persons. The designating body shall file the notice and
the declaratory resolution with the officers of the taxing units who
are authorized to fix budgets, tax rates, and tax levies under
IC 6-1.1-17-5 at least ten (10) days before the date for the public
hearing. After the designating body considers the testimony
presented at the public hearing, the designating body may adopt a
second and final resolution under subsection (g). The second and
final resolution under subsection (g) may modify, confirm, or
rescind the declaratory resolution.
(g) Before January 1, 2013, a designating body may after
following the procedures of subsection (f) adopt a final resolution
providing that enterprise information technology equipment
owned by a particular eligible business is exempt from property
taxation. In the case of a designating body that is a county fiscal
body, the exemption applies only to enterprise information
technology equipment that is located in unincorporated territory
of the county. In the case of a designating body that is a municipal
fiscal body, the exemption applies only to enterprise information
technology equipment that is located in the municipality. The
property tax exemption applies to the enterprise information
technology equipment only if the designating body and the eligible
business enter into an agreement concerning the property tax
exemption. The agreement must specify the duration of the
property tax exemption. The agreement may specify that if the
ownership of enterprise information technology equipment is
transferred by an eligible business, the transferee is entitled to the
property tax exemption on the same terms as the transferor. If a
designating body adopts a final resolution under this subsection
and enters into an agreement with an eligible business, the
enterprise information technology equipment owned by the eligible
business is exempt from property taxation as provided in the
resolution and the agreement.
(h) If a designating body adopts a final resolution and enters
into an agreement under subsection (g) to provide a property tax
exemption, the property tax exemption continues for the period
specified in the agreement, notwithstanding the January 1, 2013,
deadline to adopt a final resolution under subsection (g).".
Renumber all SECTIONS consecutively.
(Reference is to EHB 1447 as printed April 10, 2009.)