HB 1094-1_ Filed 03/24/2009, 12:08
COMMITTEE REPORT
MADAM PRESIDENT:
The Senate Committee on Tax and Fiscal Policy, to which was referred House Bill No. 1094, has had
the same under consideration and begs leave to report the same back to the Senate with the
recommendation that said bill be AMENDED as follows:
SOURCE: Page 2, line 39; (09)AM109403.2. -->
Page 2, line 39, delete "January 15, 2009," and insert "
December
31, 2009,".
Page 5, delete lines 9 through 24 begin a new paragraph and insert:
"(d) A taxpayer may obtain a review by the county board of the
assessment of the taxpayer's tangible property effective for an
assessment date for which a notice of assessment is not given as
described in subsection (b). To obtain the review, the taxpayer must file
a notice in writing with the township assessor, or the county assessor
if the township is not served by a township assessor. The right of a
taxpayer to obtain a review under this subsection for an assessment
date for which a notice of assessment is not given does not relieve an
assessing official of the duty to provide the taxpayer with the notice of
assessment as otherwise required by this article.
For an assessment date
in a year before 2009, the notice must be filed on or before May 10 of
the year. For an assessment date in a year after 2008, The notice
to
obtain a review must be filed not later than the later of:
(1) May 10 of the year; or
(2) forty-five (45) days after the date of the
tax statement mailed
by the county
auditor under IC 6-1.1-17-3(b). treasurer, regardless of
whether the assessing official changes the taxpayer's assessment.".
(Reference is to HB 1094 as reprinted February 20, 2009.)
and when so amended that said bill do pass .
Committee Vote: Yeas 10, Nays 0.
____________________________________
Senator Hershman, Chairperson
AM 109403/DI 58 2009