YES:
MR. SPEAKER:
Your Committee on Ways and Means , to which was referred House Bill 1145 ,
has had the same under consideration and begs leave to report the same back to the House with
the recommendation that said bill be amended as follows:
under IC 6-1.1-11 for a property tax exemption for the
personal property, land, and improvements described in
subdivision (1) for the 2006 assessment date.
(3) For the 2006 assessment date, the personal property, land,
and improvements described in subdivision (1) would have
been eligible for property tax exemption if the social service
center had timely filed an exemption application under
IC 6-1.1-11.
(4) For the 2007 assessment date, the social service center filed
a timely application under IC 6-1.1-11 for a property tax
exemption for the personal property, land, and improvements
described in subdivision (1) and the exemption application
was granted.
(c) 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 2006 assessment date, a social
service center described in subsection (b) may before July 1, 2010,
file with the county assessor an application for property tax
exemption for the personal property, land, and improvements
described in subsection (b)(1) for the 2006 assessment date.
(d) Notwithstanding IC 6-1.1-11 or any other law, an application
for property tax exemption that is filed under subsection (c) is
considered to be timely filed for the 2006 assessment date, 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 2006 assessment date if
the board determines that:
(1) the social service center's application for property tax
exemption satisfies the requirements of this SECTION; and
(2) the social service center's personal property, land, and
improvements described in subsection (b)(1) were, except for
the failure to timely file a property tax exemption application,
otherwise eligible for the claimed exemption for the 2006
assessment date.
(e) This SECTION expires January 1, 2011.
academic, and spiritual needs of children, teens, adults, and
families.
(b) This SECTION applies only to a social service center, to
personal property, and to land and improvements that meet all of
the following conditions:
(1) The social service center acquired personal property, land,
and improvements owned by a nonprofit youth sports club
through a merger with the youth sports club, and the personal
property, land, and improvements formerly owned by the
nonprofit youth sports club were assessed and subject to
property taxation for the 2006 assessment date.
(2) The nonprofit youth sports club or the social service
center, as applicable, failed to timely file an application under
IC 6-1.1-11 for a property tax exemption for the personal
property, land, and improvements described in subdivision (1)
for the 2006 assessment date.
(3) For the 2006 assessment date, the personal property, land,
and improvements described in subdivision (1) would have
been eligible for property tax exemption if the nonprofit youth
sports club or social service center, as applicable, had timely
filed an exemption application under IC 6-1.1-11.
(4) For the 2007 assessment date, the social service center filed
a timely application under IC 6-1.1-11 for a property tax
exemption for the personal property, land, and improvements
described in subdivision (1) and the exemption application
was granted.
(c) 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 2006 assessment date, a social
service center described in subsection (b) may before July 1, 2010,
file with the county assessor an application for property tax
exemption for the personal property, land, and improvements
described in subsection (b)(1) for the 2006 assessment date.
(d) Notwithstanding IC 6-1.1-11 or any other law, an application
for a property tax exemption that is filed under subsection (c) is
considered to be timely filed for the 2006 assessment date, 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 2006 assessment date if
the board determines that:
(1) the social service center's application for property tax
exemption satisfies the requirements of this SECTION; and
(2) the social service center's personal property, land, and
improvements described in subsection (b)(1) were, except for
the failure to timely file a property tax exemption application,
otherwise eligible for the claimed exemption for the 2006
assessment date.
(e) This SECTION expires January 1, 2011.
and when so amended that said bill do pass.