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    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______





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

SOURCE: Page 25, line 41; (12)MO109004.25. -->     Page 25, between lines 41 and 42, begin a new paragraph and insert:
SOURCE: ; (12)MO109004.19. -->     "SECTION 19. [EFFECTIVE UPON PASSAGE] (a) This SECTION applies to a county having a consolidated city.
    (b) As used in this SECTION, "qualified parcel" means a parcel that:
        (1) is owned, on the date an application is filed under this SECTION, by a taxpayer that uses the parcel for a purpose described in IC 6-1.1-10-16; and
        (2) was granted a property tax exemption under IC 6-1.1-10-16 for any assessment date occurring after December 31, 2004, 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 a subsequent assessment date.
    (c) Notwithstanding any other law, the county assessor may accept an application for a property tax exemption under IC 6-1.1-10-16 with respect to a qualified parcel from any qualified taxpayer that submits the application before January 1, 2013.
    (d) Notwithstanding IC 6-1.1-11 or any other law, an application for a property tax exemption accepted by the county assessor under subsection (c) 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 taxpayer's application for a property tax exemption satisfies the requirements of this SECTION; and
        (2) except for the omissions described in subsection (b), part or all of the taxpayer's property would otherwise have qualified for an exemption under IC 6-1.1-10-16 for the assessment date covered by the application.

     (e) IC 6-1.1-11-7 and IC 6-1.1-15-3 apply to a determination under this SECTION.

    (f) 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 the 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, 2012, 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.
    (g) This SECTION expires January 1, 2014.
    Renumber all SECTIONS consecutively.
    (Reference is to HB 1090 as printed January 23, 2012.)


Representative Pryor

MO109004/DI 92     2012