HB 1001-7_ Filed 02/28/2006, 10:08 Breaux
Adopted 2/28/2006
SENATE MOTION
MADAM PRESIDENT:
I move
that Engrossed House Bill 1001 be amended to read as follows:
SOURCE: Page 216, line 23; (06)MO100143.216. -->
Page 216, between lines 23 and 24, begin a new paragraph and
insert:
SOURCE: ; (06)MO100143.100. -->
"SECTION 100. [EFFECTIVE UPON PASSAGE]
(a) As used in
this SECTION, "board" refers to the county property tax
assessment board of appeals.
(b) This SECTION applies to an organization that:
(1) is located in a county containing a consolidated city;
(2) is dedicated to nurturing and celebration of the arts and
culture from an African-American perspective and provides
a forum for arts and cultural programming directed toward
cross-cultural appreciation;
(3) filed an application under IC 6-1.1-11 for exemption from
property taxes on the organization's property first due and
payable in 2005, which was denied by the board because the
organization failed to attend the board's hearing on the
exemption application; and
(4) filed an application under IC 6-1.1-11 for exemption from
property taxes on the organization's property first due and
payable in 2006, which was approved by the board.
(c) An organization described in subsection (b) is entitled to
exemption from property taxes on the organization's property first
due and payable in 2005 in the same percentage approved by the
board with respect to the organization's exemption application
described in subsection (b)(4).
(d) The organization entitled to an exemption under subsection
(c) may file a claim under IC 6-1.1-26-1 before July 1, 2006, with
the county auditor for a refund for any payment of property taxes
first due and payable in 2005, including any paid interest and
penalties, with respect to the exempt property.
(e) Upon receiving a claim for a refund filed under subsection
(d), 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.
(f) This SECTION expires January 1, 2007.".
Renumber all SECTIONS consecutively.
(Reference is to EHB 1001 as printed February 24, 2006.)
________________________________________
Senator BREAUX