SB 239-2_ Filed 02/24/2010, 07:22 Bardon
Adopted 2/24/2010


Text Box


    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______
    RULED OUT OF ORDER


[

HOUSE MOTION ____

]

MR. SPEAKER:

    I move that Engrossed Senate Bill 239 be amended to read as follows:

SOURCE: Page 110, line 14; (10)MO023922.110. -->     Page 110, between lines 14 and 15, begin a new paragraph and insert:
SOURCE: ; (10)MO023922.60. -->     "SECTION 60. [EFFECTIVE UPON PASSAGE] (a) This SECTION applies only to an American Legion and to land and improvements that meet all of the following conditions:
        (1) The American Legion holds title to the land and improvements located in Marion County, the land and improvements and the personal property located on the parcel were assessed and subject to property taxation for the 2007 and 2008 assessment dates, and the assessed value of the parcel for the 2007 assessment date is more than five (5) times the assessed value of the parcel for the March 1, 2005, assessment date.
        (2) The American Legion failed to file a timely application under IC 6-1.1-11 for a property tax exemption for the land and improvements and personal property described in subdivision (1) for the 2007 and 2008 assessment dates.
        (3) For the 2009 assessment date, the American Legion filed a timely application under IC 6-1.1-11 for a property tax exemption for the land and improvements and personal property described in subdivision (1) and the exemption application was granted.
        (4) For the 2007 and 2008 assessment dates, the land and improvements and personal property described in subdivision

(1) would have been eligible for property tax exemption if the American Legion:
            (A) had on each of these assessment dates:
                (i) owned the land and improvements and personal property; and
                (ii) used the land and improvements and personal property for the same purposes for which the American Legion used the land and improvements on March 1, 2006; and
            (B) had timely filed an exemption application under IC 6-1.1-11.
    (b) Notwithstanding IC 6-1.1-11 or any other law specifying the date by which an application for property tax exemption must be filed to claim an exemption for the 2007 and 2008 assessment dates, an American Legion described in subsection (a) may before July 1, 2010, file with the county assessor an application for property tax exemption for the land and improvements and personal property described in subsection (a)(1) for the 2007 and 2008 assessment dates.
    (c) Notwithstanding IC 6-1.1-11 or any other law, an application for property tax exemption that is filed under subsection (b) is considered to be timely filed for the 2007 and 2008 assessment dates, and the county assessor shall forward the application to the county property tax assessment board of appeals for review. The board shall grant an exemption claimed for the 2007 and 2008 assessment dates if the board determines the American Legion's application for property tax exemption satisfies the requirements of this SECTION.
    (d) This SECTION expires January 1, 2011.
".
    Renumber all SECTIONS consecutively.
    (Reference is to ESB 239 as printed February 22, 2010.)

________________________________________

Representative Bardon


MO023922/DI 58     2010