SB 319-1_ Filed 01/24/2013, 12:22 ChairPerson
Adopted 1/24/2013

COMMITTEE REPORT




MADAM PRESIDENT:

    The Senate Committee on Appropriations, to which was referred Senate Bill No. 319, has had the same under consideration and begs leave to report the same back to the Senate with the recommendation that said bill be AMENDED as follows:

SOURCE: Page 1, line 1; (13)AM031901.1. -->     Page 1, delete lines 1 through 17, begin a new paragraph and insert:
SOURCE: IC 6-1.1-4-13; (13)AM031901.1. -->     "SECTION 1. IC 6-1.1-4-13, AS AMENDED BY P.L.112-2012, SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH 1, 2013 (RETROACTIVE)]: Sec. 13. (a) In assessing or reassessing land, the land shall be assessed as agricultural land only when it is devoted to agricultural use.
    (b) The department of local government finance shall give written notice to each county assessor of:
        (1) the availability of the United States Department of Agriculture's soil survey data; and
        (2) the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map.
All assessing officials and the property tax assessment board of appeals shall use the data in determining the true tax value of agricultural land. However, notwithstanding the availability of new soil productivity factors and the department of local government finance's notice of the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map for the March 1, 2012, assessment date, the soil productivity factors used for the March 1, 2011, assessment date shall be used for

the March 1, 2012, assessment date and for the March 1, 2013, assessment date. New soil productivity factors shall be used for assessment dates occurring after March 1, 2012. 2013.
    (c) The department of local government finance shall by rule provide for the method for determining the true tax value of each parcel of agricultural land.
    (d) This section does not apply to land purchased for industrial, commercial, or residential uses.".

SOURCE: Page 2, line 1; (13)AM031901.2. -->     Page 2, delete lines 1 through 15.
    Page 2, line 17, after "finance" insert " , in cooperation with the Purdue University College of Agriculture,".
    Renumber all SECTIONS consecutively.
    (Reference is to SB 319 as introduced.)

and when so amended that said bill do pass .

Committee Vote: Yeas 12, Nays 0.

____________________________________

Senator Kenley, Chairperson


AM 031901/DI 73    2013