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Indiana General Assembly
House Bill 2005


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House Bill 2005

ARCHIVE (2003)

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DIGEST OF HB2005 (Updated April 26, 2003 11:41 PM - DI 84)

Property tax exemptions. Eliminates most acreage limitations in the determination of land exemptions. Provides that land is exempt under certain circumstances for the retention and preservation of land and water (maximum of 500 acres) or if it is used for parking that serves an exempt building. For exemption of land purchased for construction of a building to be used for exempt purposes, requires active pursuit of the building plan. Requires identification in an exemption application of the use of each part of the property, and applies the predominant use test separately to each part identified. Establishes a procedure to require that property for which an exemption application is filed is properly assessed. Requires the reporting of leases of exempt real property to certain entities. Amends various sections to reflect a previous change that requires filing of the exemption application with the county assessor instead of the county auditor. Imposes reporting and rulemaking requirements on the department of local government finance (DLGF) concerning locally approved exemption applications. Withholds part of state property tax replacement fund distributions to a county if the county assessor fails to forward approved exemption applications to the DLGF. Allows a refund for taxes payable in 2001 for certain churches or religious institutions.
Current Status:
 Law Enacted
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