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    WITHDRAWN        Noes _______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


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HOUSE MOTION ____

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MR. SPEAKER:

    I move that House Bill 1090 be amended to read as follows:

SOURCE: Page 1, line 1; (12)MO109002.1. -->     Page 1, between the enacting clause and line 1, begin a new paragraph and insert:
SOURCE: IC 6-1.1-11-4; (12)MO109002.1. -->     "SECTION 1. IC 6-1.1-11-4, AS AMENDED BY P.L.173-2011, SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 4. (a) The exemption application referred to in section 3 of this chapter is not required if the exempt property is owned by the United States, the state, an agency of this state, or a political subdivision (as defined in IC 36-1-2-13). However, this subsection applies only when the property is used, and in the case of real property occupied, by the owner.
    (b) The exemption application referred to in section 3 of this chapter is not required if the exempt property is a cemetery:
        (1) described by IC 6-1.1-2-7; or
        (2) maintained by a township executive under IC 23-14-68.
    (c) The exemption application referred to in section 3 of this chapter is not required if the exempt property is owned by the bureau of motor vehicles commission established under IC 9-15-1.
    (d) The exemption application referred to in section 3 or 3.5 of this chapter is not required if:
        (1) the exempt property is:
            (A) tangible property used for religious purposes described in IC 6-1.1-10-21;
            (B) tangible property owned by a church or religious society used for educational purposes described in IC 6-1.1-10-16;
            (C) other tangible property owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes described in IC 6-1.1-10-16; or
            (D) other tangible property owned by a fraternity or sorority (as defined in IC 6-1.1-10-24);
        (2) the exemption application referred to in subsection (f) or section 3 or 3.5 of this chapter was filed properly at least once for a religious use under IC 6-1.1-10-21, an educational, literary, scientific, religious, or charitable use under IC 6-1.1-10-16, or use by a fraternity or sorority under IC 6-1.1-10-24; and
        (3) the property continues to meet the requirements for an exemption under IC 6-1.1-10-16, IC 6-1.1-10-21, or IC 6-1.1-10-24.
A change in ownership of property does not terminate an exemption of the property if after the change in ownership the property continues to meet the requirements for an exemption under IC 6-1.1-10-16, IC 6-1.1-10-21, or IC 6-1.1-10-24. However, if title to any of the real property subject to the exemption changes or any of the tangible property subject to the exemption is used for a nonexempt purpose after the date of the last properly filed exemption application, the person that obtained the exemption or the current owner of the property shall notify the county assessor for the county where the tangible property is located of the change in the year that the change occurs. The notice must be in the form prescribed by the department of local government finance. If the county assessor discovers that title to property granted an exemption described in IC 6-1.1-10-16, IC 6-1.1-10-21, or IC 6-1.1-10-24 has changed, the county assessor shall notify the persons entitled to a tax statement under IC 6-1.1-22-8.1 for the property of the change in title and indicate that the county auditor will suspend the exemption for the property until the persons provide the county assessor with an affidavit, signed under penalties of perjury, that identifies the new owners of the property and indicates that the property continues to meet the requirements for an exemption under IC 6-1.1-10-21, IC 6-1.1-10-16, or IC 6-1.1-10-24. Upon receipt of the affidavit, the county assessor shall reinstate the exemption for the years for which the exemption was suspended and each year thereafter that the property continues to meet the requirements for an exemption under IC 6-1.1-10-21, IC 6-1.1-10-16, or IC 6-1.1-10-24.
     (e) Subsections (f), (g), and (h) apply to property for an assessment date after January 15, 2006, and before March 2, 2012, if:
         (1) the property is:
            (A) tangible property used for religious purposes described in IC 6-1.1-10-21;
            (B) tangible property owned by a church or religious society and used for educational purposes described in

IC 6-1.1-10-16;
            (C) other tangible property owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes described in IC 6-1.1-10-16; or
            (D) other tangible property owned by a fraternity or sorority (as defined in IC 6-1.1-10-24);
        (2) subsections (a), (b), (c), or (d) do not apply for the particular assessment date; and
        (3) the property would otherwise qualify for an exemption under IC 6-1.1-10-16, IC 6-1.1-10-21, or IC 6-1.1-10-24 for the particular assessment date if an exemption application that covered the assessment date had been timely filed under this chapter.
    (f) Notwithstanding any other law, a taxpayer, after March 31, 2012, but before January 1, 2013, may file or refile in person or in any other manner consistent with IC 6-1.1-36-1.5:
        (1) a Form 136 property tax exemption application, along with any supporting documents, schedules, or attachments, claiming an exemption from real property taxes or personal property taxes, or both under
IC 6-1.1-10-16, IC 6-1.1-10-21, or IC 6-1.1-10-24, for any assessment date described in subsection (e); and
        (2) a personal property tax return, along with any supporting documents, schedules, or attachments, relating to any personal property under IC 6-1.1-10-16, IC 6-1.1-10-21, or IC 6-1.1-10-24, for any assessment date for which an exemption is claimed on a Form 136 property tax exemption application that is filed under this subsection.
    (g) Any property tax exemption application or personal property tax return filed or refiled under subsection (f):
        (1) is subject to this subsection and subsections (f) and (h); and
        (2) is considered to have been timely filed.
    (h) If the taxpayer demonstrates in the application or by other means that the property that is subject to the exemption would have qualified for an exemption under IC 6-1.1-10-16, IC 6-1.1-10-21, or IC 6-1.1-10-24 if the application had been filed under IC 6-1.1-11 in a timely manner:
        (1) the taxpayer is entitled to the exemptions from real property taxes or personal property taxes, or both, as claimed on the property tax exemption applications filed or refiled by the taxpayer under subsection (f);
        (2) the taxpayer is not required to pay any property taxes, penalties, or interest with respect to the exempt property;
        (3) any liens imposed on the property for property taxes, penalties, or interest that would otherwise be due for the affected assessment dates are released; and


        (4) notwithstanding the filing deadlines for a claim in IC 6-1.1-26, the taxpayer is eligible for a refund of any property taxes, penalties, or interest paid for the affected assessment dates, if the taxpayer files a claim under IC 6-1.1-26.".
    Renumber all SECTIONS consecutively.
    (Reference is to HB 1090 as printed January 23, 2012.)

________________________________________

Representative Pryor


MO109002/DI 51     2012