SB 19-4_ Filed 02/01/2002, 15:36 Zakas
SENATE MOTION
MR. PRESIDENT:
I move
that Senate Bill 19 be amended to read as follows:
SOURCE: Page 1, line 9; (02)MO001903.1. -->
Page 1, between lines 9 and 10, begin a new paragraph and insert:
" (c) A tract of land is exempt from property taxation if a
building that is owned, occupied, and used by a person for
religious purposes is situated on it.".
Page 1, line 10, strike "(c)" and insert " (d)".
Page 1, line 17, delete "a church or religious institution; or".
Page 2, line 1, delete "(iii)".
Page 2, between lines 5 and 6, begin a new paragraph and insert:
" (e) A tract of land is exempt from property taxation if it is
purchased for the purpose of erecting a building that is to be
owned, occupied, and used by a person for religious purposes.".
Page 2, line 6, strike "(d)" and insert " (f)".
Page 2, line 13, delete "a church or religious institution; or".
Page 2, line 14, delete " (iii)".
Page 2, line 38, strike "(e)" and insert " (g)".
Page 2, line 41, strike "(f)" and insert " (h)".
Page 2, line 42, strike "(e)" and insert " (g)".
Page 3, line 4, strike "(g)" and insert " (i)".
Page 3, line 10, strike "(h)" and insert " (j)".
Page 3, line 26, strike "(i)" and insert " (k)".
Page 4, line 23, strike "(j)" and insert " (l)".
Page 4, line 23, strike "(i)" and insert " (k)".
Page 4, line 34, strike "(k)" and insert " (m)".
Page 4, line 35, strike "(i)" and insert " (k)".
Page 4, line 36, strike "(i)(4);" and insert " (k)(4)".
Page 5, line 7, strike (l) and insert " (n)".
Page 5, line 7, strike "(k)(1), (k)(2), or (k)(3)" and insert " (m)(1),
(m)(2), or (m)(3)".
Page 5, line 11, strike (i) and insert " (k)".
Page 5, line 15, strike "(m)" and insert " (o)".
Page 5, line 15, strike "(l)" and insert " (n)".
Page 5, line 16, strike "(i)" and insert " (k)".
Page 5, line 17, strike "(l)" and insert " (n)".
Page 5, line 20, strike "(n)" and insert " (p)".
Page 5, line 31, delete ",".
Page 5, line 31, strike "not exceeding".
Page 5, line 31, delete "one hundred".
Page 5, line 32, delete "fifty (150)".
Page 5, line 32, strike "acres,".
Page 6, between lines 11 and 12, begin a new paragraph and insert:
SOURCE: IC 14-33-7-4; (02)MO001903.3. -->
"SECTION 3.
IC 14-33-7-4
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 4. (a) This section
applies to the following tangible property owned by or held in trust for
the use of a church or religious society:
(1) A building that is used for religious worship.
(2) A building that is used as a parsonage.
(3) The pews and furniture contained within a building that is
used for religious worship.
(4)
The land upon which a building that is used for religious
worship is situated.
(5) The land not exceeding fifteen (15) acres, upon which a
building
described in this section that is used as a parsonage is
situated.
(b) Property is exempt from the special benefits tax that may be
imposed under:
(1)
IC 14-33-6-13
and section 1 of this chapter; or
(2)
IC 14-33-21-5
;
to the extent that the special benefits tax revenue will be used for the
construction or improvement of a water impoundment project,
including a lake, pond, or dam.
(c) To obtain an exemption for a parsonage, a church or religious
society must provide the county auditor with an affidavit at the time
the church or religious society applies for the exemption. The affidavit
must:
(1) state:
(A) that all parsonages are being used to house one (1) of the
church's or religious society's rabbis, priests, preachers,
ministers, or pastors; and
(B) that none of the parsonages are being used to make a
profit; and
(2) be signed under oath or affirmation by the church's or
religious society's head rabbi, priest, preacher, minister, pastor, or
designee of the official church body.".
Renumber all SECTIONS consecutively.
(Reference is to SB 19 as printed on February 1, 2002.)
________________________________________
MO001903/DI 87 2002