HB 1288-1_ Filed 02/15/2011, 08:18

Text Box

Adopted Rejected


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COMMITTEE REPORT

            
                                                        YES:

20

                                                        NO:
0

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:

SOURCE: Page 3, line 1; (11)CR128801.3. -->     Page 3, after line 1, begin a new paragraph and insert:
SOURCE: IC 20-46-4-6; (11)CR128801.2. -->     "SECTION 2. IC 20-46-4-6, AS AMENDED BY P.L.234-2007, SECTION 263, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 6. (a) The levy imposed for an assessment date before January 16, 2011, may not exceed the maximum permissible levy permitted under this section as this section was effective on January 1, 2011.
    (b)
The levy imposed for an assessment date after January 15, 2011, may not exceed the amount determined by multiplying:
        (1) the school corporation's maximum permissible levy for the fund for the previous year under IC 21-2-11.5 (before its repeal) or this chapter, as that levy was determined by the department of local government finance in fixing the civil taxing unit's budget, levy, and rate for that preceding calendar year under IC 6-1.1-17 and after eliminating the effects of temporary excessive levy

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.

SOURCE: ; (11)CR128801.3. -->     SECTION 3. [EFFECTIVE UPON PASSAGE] (a) This SECTION applies to a parcel of real property and any personal property used in connection with the parcel that:
        (1) is owned, on the date an application is filed under this SECTION, by a domestic nonprofit corporation;
        (2) was granted a property tax exemption under IC 6-1.1-10-16 for the:
            (A) March 1, 2006;
            (B) March 1, 2007; and
            (C) March 1, 2010;
        assessment dates but as a result of the failure to file a timely property tax exemption application under IC 6-1.1-11, has failed to receive a property tax exemption under IC 6-1.1-10-16 for the March 1, 2008, and March 1, 2009, assessment dates; and
        (3) is adjacent to another parcel of real property that was:
            (A) owned, on the date an application is filed under this SECTION, by the same domestic nonprofit corporation; and
            (B) granted a property tax exemption under IC 6-1.1-10-16 for the March 1, 2008, and March 1, 2009, assessment dates.
    (b) Notwithstanding IC 6-1.1-11 or any other law, an entity described in subsection (a) may, before September 1, 2011, file or refile with the county assessor an application for a property tax exemption under IC 6-1.1-10-16 for the March 1, 2008, and March 1, 2009, assessment dates.
    (c) Notwithstanding IC 6-1.1-11 or any other law, an application for a property tax exemption that is filed under subsection (b) is considered to be timely filed for the assessment date for which it is filed, and the county assessor shall forward the application to the county property tax assessment board of appeals for review or

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.

SOURCE: ; (11)CR128801.4. -->     SECTION 4. An emergency is declared for this act.".
    Renumber all SECTIONS consecutively.
    (Reference is to HB 1288 as introduced.)

and when so amended that said bill do pass.

__________________________________

Representative Espich


CR128801/DI 92    2011