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Indiana General Assembly
House Bill 1347


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House Bill 1347

ARCHIVE (2004)

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DIGEST OF HB 1347 (Updated January 29, 2004 11:39 am - DI 92)

Various tax matters. Suspends the transfer of certain tax abatement duties from the department of local government finance to county auditors. For a petition to the department of local government finance (DLGF) seeking an order to reassess real property in a township, establishes the minimum number of petitioners required without reference to township population. Prohibits the use of location cost multipliers beginning with the next general reassessment of real property. Establishes fair market value as a standard of evidence in the appeal of a residential assessment, and permits the filing before July1, 2004, of an appeal using such evidence for the 2003 assessment date. Delays until 2006 the shift of administration of personal property tax abatement from the DLGF to the county auditor. Eliminates the limitation that equalization authority of the county property tax assessment board of appeals (PTABOA) applies only to the assessments made with respect to the last preceding assessment date. Directs the county assessor to conduct equalization duties in a year other than a general reassessment year under rules of the DLGF. Allows the DLGF to contract for assistance with equalization studies and school assessment ratio studies. Alters the amounts of property tax replacement fund money withheld from a county for failure of local officials to provide certain information to the state, and provides for withholding of money distributable in 2004 based on failure to provide certain information in 2003. Adjusts certain rounding factors. Specifies that distributions of local income tax revenue are based on proportionate property tax levies payable in the year that immediately precedes the distribution. Allows the DLGF to adjust certain solid waste management district levies for taxes payable in 2004. Establishes the supplemental utility receipts tax, and uses revenue to apply supplemental homestead credits. Repeals the county land valuation commission and provisions involving the PTABOA and the DLGF in the setting of land values.
Current Status:
 Out of Committee - first House
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