Introduced Version
HOUSE BILL No. 2005
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1;
IC 6-1.5-5-1.
Synopsis: Assessment of exempt property. Directs the department of
local government finance to assess all real property eligible for
exemption for educational, literary, scientific, religious, or charitable
purposes. Provides for appeal of an assessment determination to the
Indiana board of tax review.
Effective: July 1, 2003.
Frenz
January 23, 2003, read first time and referred to Committee on Ways and Means.
Introduced
First Regular Session 113th General Assembly (2003)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in
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Additions: Whenever a new statutory provision is being enacted (or a new constitutional
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NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in
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HOUSE BILL No. 2005
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-4-15; (03)IN2005.1.1. -->
SECTION 1.
IC 6-1.1-4-15
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 15. (a) Except as
provided in
IC 6-1.1-8.8
, if real property is subject to assessment or
reassessment under this chapter, the assessor of the township in which
the property is located shall either:
(1) appraise the property; himself or
(2) have it the property appraised.
(b) In order to determine the assessed value of buildings and other
improvements, the township assessor, or his the township assessor's
authorized representative, may, after first making known his or her
intention to the owner or occupant, enter and fully examine all
buildings and structures which that are located within the township he
the assessor serves and which that are subject to assessment.
SOURCE: IC 6-1.1-8.8; (03)IN2005.1.2. -->
SECTION 2.
IC 6-1.1-8.8
IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]:
Chapter 8.8. Assessment of Exempt Real Property
Sec. 1. As used in this chapter, "department" refers to the
department of local government finance.
Sec. 2. As used in this chapter, "exempt real property" means
real property eligible for exemption under
IC 6-1.1-10-16.
Sec. 3. The department of local government finance shall assess
all exempt real property.
Sec. 4. The county assessor of the county in which the exempt
real property is located shall provide support to the department's
assessor during the course of the assessment under this chapter.
Sec. 5. (a) When the department determines its final assessments
of exempt real property, the department shall certify the true tax
values to the county assessor and the county auditor of the county
in which the property is located.
(b) The county assessor shall review the certification of the
department to determine if any exempt real property has been
omitted and notify the department of additions the county assessor
finds are necessary. The department shall consider the county
assessor's findings and make any additions to the certification the
department finds are necessary. The county auditor shall place on
the tax duplicate the assessed valuation of exempt real property
that is certified by the department.
Sec. 6. An owner of the exempt real property or the county
assessor of the county in which the exempt real property is located
may appeal an assessment by the department of local government
finance made under this chapter to the Indiana board under
IC 6-1.5-5-1.
An assessment made under this chapter that is not
appealed under this section is a final unappealable order of the
department of local government finance.
Sec. 7. The department shall adopt rules under IC 4-22-2 to
provide just valuations of exempt real property under this chapter.
Sec. 8. This chapter is designed to provide special rules for the
assessment of exempt real property. If a provision of this chapter
conflicts with a provision of another chapter of this article, the
provision of this chapter controls with respect to the assessment of
exempt real property.
SOURCE: IC 6-1.5-5-1; (03)IN2005.1.3. -->
SECTION 3.
IC 6-1.5-5-1
, AS AMENDED BY P.L.178-2002,
SECTION 40, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 1. (a) The Indiana board shall conduct impartial
review of all appeals of final determinations of the department of local
government finance made under the following:
(1)
IC 6-1.1-8.
(2)
IC 6-1.1-8.8
.
(3)
IC 6-1.1-12.1.
(3) (4)
IC 6-1.1-14.
(4) (5)
IC 6-1.1-16.
(5) (6)
IC 6-1.1-26-2.
(b) Each notice of final determination issued by the department of
local government finance under a statute listed in subsection (a) must
give the taxpayer notice of:
(1) the opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain
review under this section.
(c) Except as provided in subsections (e) and (f), in order to obtain
a review by the Indiana board under this section, the taxpayer must file
a petition for review with the appropriate county assessor within
forty-five (45) days after the notice of the department of local
government finance's action is given to the taxpayer.
(d) The county assessor shall transmit a petition for review under
subsection (c) to the Indiana board within ten (10) days after it is filed.
(e) In order to obtain a review by the Indiana board of an appeal of
a final determination of the department of local government finance
under
IC 6-1.1-8-30
, the public utility company must follow the
procedures in
IC 6-1.1-8-30.
(f) In order to obtain a review by the Indiana board of an appeal of
a final determination of the department of local government finance
under
IC 6-1.1-12.1-5.7
(h), IC 6-1.1-12.1-5.4(h), the person must
follow the procedures in
IC 6-1.1-12.1-5.7
(h). IC 6-1.1-12.1-5.4(h).
SOURCE: ; (03)IN2005.1.4. -->
SECTION 4. [EFFECTIVE JULY 1, 2003]
(a)
IC 6-1.1-8.8
, as
added by this act, and
IC 6-1.1-4-15
and
IC 6-1.5-5-1
, both as
amended by this act, apply only to assessments determined for
property taxes first due and payable after December 31, 2004.
(b) This SECTION expires January 1, 2006.