SB 239-5_ Filed 02/01/2010, 09:23 Youngrmichael
Adopted 2/1/2010



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

SOURCE: Page 117, line 5; (10)MO023904.117. -->     Page 117, between lines 5 and 6, begin a new paragraph and insert:
SOURCE: ; (10)MO023904.78. -->     "SECTION 78. [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)] (a) This SECTION applies to a taxpayer notwithstanding IC 6-1.1-11 or any other law or administrative rule or provision.
    (b) This SECTION applies to an assessment date, as defined in IC 6-1.1-1-2, occurring after December 31, 2007, and before January 1, 2010.
    (c) As used in this SECTION, "taxpayer" refers to a person, as defined in IC 6-1.1-1-10, that:
        (1) after January 15, 2010, and before January 25, 2010, filed or refiled, in a manner consistent with IC 6-1.1-36-1.5, a Form 136 property tax exemption application, along with any supporting documents, schedules, or attachments, claiming an exemption from real property taxes under IC 36-1-10-18 for any assessment date described in subsection (b); and
        (2) leased real property to the bureau of motor vehicles commission during 2008 and 2009, and the real property identified in the property tax exemption application referred to in subdivision (1) received a full or partial exemption from real property taxes for the 2006 or 2007 assessment date.
    (d) A property tax exemption application referred to in subsection (c)(1):
        (1) is allowed; and
        (2) is considered to have been timely filed.
    (e) A taxpayer is entitled to the exemptions from real property taxes as claimed on the property tax exemption applications referred to in subsection (c)(1) and is not required to pay property taxes, penalties or interest with respect to the exempt property.
    (f) This SECTION expires July 1, 2011.
    Renumber all SECTIONS consecutively.
    (Reference is to SB 239 as printed January 29, 2010.)



MO023904/DI 58