YES:
MR. SPEAKER:
Your Committee on Ways and Means , to which was referred House Bill 1288 ,
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:
appeals and any other temporary adjustments made to the levy for
the calendar year (regardless of whether the school corporation
imposed the entire amount of the maximum permissible levy
in the immediately preceding year); by
(2) the assessed value growth quotient determined under
IC 6-1.1-18.5-2.
reconsideration. The board shall grant an exemption claimed
under this SECTION for the assessment date covered by the
application if, after reviewing all the information submitted by the
applicant, the board determines that:
(1) the entity's application for a property tax exemption
satisfies the requirements of this SECTION; and
(2) except for the omissions described in subsection (a), part
or all of the entity's property would otherwise have qualified
for an exemption under IC 6-1.1-10-16 for the assessment date
covered by the application.
IC 6-1.1-11-7 and IC 6-1.1-15-3 apply to a determination under this
SECTION.
(d) Notwithstanding IC 6-1.1-22-9 or any other law, if an
exemption application is filed or refiled under this SECTION, any
unpaid taxes imposed on property for a year covered by an
exemption application are not due until thirty (30) days after the
date the applicant's eligibility for the exemption under this
SECTION is finally adjudicated and determined and a revised tax
statement under IC 6-1.1-22-8.1 that reflects the final
determination concerning the exemption application is delivered to
the owner. After the effective date of this SECTION until at least
after September 1, 2011, and during the pendency of the
proceedings concerning an exemption application under this
SECTION, action under IC 6-1.1-24 or another law may not be
taken to collect the unpaid taxes for a year covered by the
exemption application, including any action to sell the property at
a tax sale. If an entity is granted an exemption or a partial
exemption under this SECTION, any unpaid property tax liability,
including interest, for the entity's property shall be canceled by the
county auditor and the county treasurer to the extent of the
exemption, and, notwithstanding IC 6-1.1-26-1, if the entity has
previously paid the tax liability for property with respect to the
assessment date covered by the application, the county auditor
shall issue a refund of the property tax paid by the entity to the
extent of the exemption. No interest or penalty may be imposed on
any tax liability remaining after the application of the exemption
for any period before the taxes are due as provided in this
subsection. An entity is not required to apply for any refund due
under this SECTION. The county auditor shall, without an
appropriation being required, issue a warrant to the entity payable
from the county general fund for the amount of the refund, if any,
due the entity. No interest is payable on the refund.
(e) This SECTION expires January 1, 2013.
and when so amended that said bill do pass.