Citations Affected: Noncode.
Synopsis: Property tax exemptions. Grants a youth baseball and
softball organization an additional period in which to file an application
for a property tax exemption.
Effective: Upon passage.
January 12, 2004, read first time and referred to Committee on Finance.
January 22, 2004, reported favorably _ Do Pass.
A BILL FOR AN ACT concerning taxation.
SECTION 1. [EFFECTIVE UPON PASSAGE] (a) The definitions
in IC 6-1.1-1 apply throughout this SECTION.
(b) As used in this SECTION, "taxpayer" means a nonprofit
corporation that is an owner of land and improvements:
(1) that were owned, occupied, and used by the taxpayer to
provide youths with the opportunity to play supervised and
organized baseball or softball, or both, against other youths
during the period preceding the assessment date in 2002 and
continuing through the date that this SECTION is effective;
(2) for which a property tax liability exceeding twenty
thousand dollars ($20,000) was imposed for property taxes
first due and payable in 2003;
(3) that would have qualified for an exemption under
IC 6-1.1-10 from property taxes first due and payable in 2003
if the owner had complied with the filing requirements for the
exemption in a timely manner; and
(4) that have been granted an exemption under IC 6-1.1-10
from property taxes first due and payable in 2004.
(c) The land and improvements described in subsection (b) are
exempt under IC 6-1.1-10-16 from property taxes first due and
payable in 2003, notwithstanding that the taxpayer failed to make
a timely application for the exemption on or before May 15, 2002.
(d) The taxpayer may file a claim with the county auditor for a
refund for the amount paid toward property taxes on the land and
improvements described in subsection (b) that were billed to the
taxpayer for property taxes first due and payable in 2003. The
claim must be filed as set forth in IC 6-1.1-26-1. The claim must
present sufficient facts for the county auditor to determine whether
the claimant is a person that meets the qualifications described in
subsection (b) and the amount that should be refunded to the
taxpayer.
(e) Upon receiving a claim filed under this SECTION, the
county auditor shall determine whether the claim is correct. If the
county auditor determines that the claim is correct, the county
auditor shall submit the claim under IC 6-1.1-26-3 to the county
board of commissioners for review. The only grounds for
disallowing the claim under IC 6-1.1-26-4 are that the claimant is
not a person that meets the qualifications described in subsection
(b) or that the amount claimed is not the amount due to the
taxpayer. If the claim is allowed, the county auditor shall , without
an appropriation being required, issue a warrant to the claimant
payable from the county general fund for the amount due the
claimant under this SECTION. The amount of the refund must
equal the amount of the claim allowed. Notwithstanding
IC 6-1.1-26-5, no interest is payable on the refund.
(f) This SECTION expires December 31, 2006.
SECTION 2. An emergency is declared for this act.