HB 1001-1_ Filed 11/19/2003, 16:50 Avery
Text Box
PREVAILED Roll Call No. _______
FAILED Ayes _______
WITHDRAWN Noes _______
RULED OUT OF ORDER
[
HOUSE MOTION ____
]
MR. SPEAKER:
I move that House Bill 1001 be amended to read as follows:
SOURCE: Page 20, line 27; (04)MO100106.20. -->
Page 20, between lines 27 and 28, begin a new paragraph and insert:
SOURCE: IC 6-1.1-11-3; (04)MO100106.18. -->
"SECTION 18. IC 6-1.1-11-3, AS AMENDED BY P.L.264-2003,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) Subject to subsections (e) and (f), an
owner of tangible property who wishes to obtain an exemption from
property taxation shall file a certified application in duplicate with the
county assessor of the county in which the property that is the subject
of the exemption is located. Except as provided in section 5.5 of this
chapter, the application must be filed annually on or before May 15 on
forms prescribed by the department of local government finance.
Except as provided in sections 1, 3.5, and 4 of this chapter, the
application applies only for the taxes imposed for the year for which the
application is filed.
(b) The authority for signing an exemption application may not be
delegated by the owner of the property to any other person except by
an executed power of attorney.
(c) An exemption application which is required under this chapter
shall contain the following information:
(1) A description of the property claimed to be exempt in
sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of
the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) For the year that ends on the assessment date of the property,
identification of:
(A) each part of the property used or occupied; and
(B) each part of the property not used or occupied;
for one (1) or more exempt purposes under IC 6-1.1-10 during
the time the property is used or occupied.
(6) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to be
exempt is not being used or occupied in connection with a trade or
business that is not substantially related to the exercise or performance
of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real
property under subsection (a) or section 5 of this chapter a copy of the
township assessor's record kept under IC 6-1.1-4-25(a) that shows the
calculation of the assessed value of the real property for the assessment
date for which the exemption is claimed. Upon receipt of the exemption
application, the county assessor shall examine that record and determine
if the real property for which the exemption is claimed is properly
assessed. If the county assessor determines that the real property is not
properly assessed, the county assessor shall direct the township
assessor of the township in which the real property is located to:
(1) properly assess the real property; and
(2) notify the county assessor and county auditor of the proper
assessment.
(f) If the county assessor determines that the applicant has not filed
with an application for exemption a copy of the record referred to in
subsection (e), the county assessor shall notify the applicant in writing
of that requirement. The applicant then has thirty (30) days after the
date of the notice to comply with that requirement. The county property
tax assessment board of appeals shall deny an application described in
this subsection if the applicant does not comply with that requirement
within the time permitted under this subsection.
SOURCE: IC 6-1.1-11-5.5; (04)MO100106.19. -->
SECTION 19. IC 6-1.1-11-5.5 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]:
Sec. 5.5. (a) The assessor of the county in which
property is located shall, before June 16 of each year, mail a
notice to the owner of the property if:
(1) the owner has not applied for a tax exemption for that
year; and
(2) a tax exemption for the property was in effect for the
immediately preceding year based on an application filed by
the previous owner.
(b) The notice under subsection (a) must:
(1) inform the owner:
(A) that the tax exemption is not transferrable from the
previous owner; and
(B) that the owner may file for exemption under
subsection (c); and
(2) identify the property by key number, if any, and a street
address, if any, or other common description of the property
other than a legal description.
(c) A property owner that receives a notice under subsection (a)
may file an application for exemption under section 3 of this
chapter for the year in which the notice is mailed not later than
fifteen (15) days after the date the notice is mailed.".
SOURCE: Page 111, line 6; (04)MO100106.111. -->
Page 111, between lines 6 and 7, begin a new paragraph and insert:
SOURCE: ; (04)MO100106.92. -->
"SECTION 92. [EFFECTIVE UPON PASSAGE]
(a) A religious
institution may file an application under IC 6-1.1-11 before May
11, 2004, for exemption of one (1) or more parcels of real property
for property taxes first due and payable in 2002 if:
(1) the religious institution did not file an application under
IC 6-1.1-11 for exemption of the real property with respect
to property taxes first due and payable in 2002;
(2) the religious institution acquired the real property in
2000; and
(3) the real property was exempt from property taxes for
property taxes first due and payable in 2001.
(b) If a religious institution files an exemption application
under subsection (a):
(1) the exemption application is subject to review and action
by:
(A) the county property tax assessment board of appeals;
and
(B) the department of local government finance; and
(2) the exemption determination made under subdivision (1)
is subject to appeal;
in the same manner that would have applied if an application for
exemption had been timely filed in 2001.
(c) If an exemption application filed under subsection (a) is
approved, the religious institution may file a claim under
IC 6-1.1-26-1 with the county auditor for a refund for the payment
of property taxes first due and payable in 2002 with respect to the
exempt property.
(d) Upon receiving a claim for a refund filed under subsection
(c), the county auditor shall determine whether the claim is
correct. If the county auditor determines that the claim is correct,
the auditor shall, without an appropriation being required, issue
a warrant to the claimant payable from the county general fund
for the amount of the refund due the claimant. No interest is
payable on the refund.
(e) This SECTION expires January 1, 2005.".
Renumber all SECTIONS consecutively.
(Reference is to HB 1001 as printed November 18, 2003.)
________________________________________
MO100106/DI 92 2004