HB 1145-3_ Filed 01/25/2010, 10:53 Saunders

---

Text Box

    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______
    RULED OUT OF ORDER

---

[

HOUSE MOTION ____

]
MR. SPEAKER:

    I move that House Bill 1145 be amended to read as follows:

SOURCE: Page 6, line 1; (10)MO114509.6. -->     Page 6, between lines 1 and 2, begin a new paragraph and insert:

SOURCE: ; (10)MO114509.5. -->     "SECTION 5. [EFFECTIVE JUNE 30, 2009 (RETROACTIVE)] (a) An entity described in P.L.182-2009(ss), SECTION 479 is ineligible under P.L.182-2009(ss), SECTION 479 to file a property tax exemption application within the time permitted by P.L.182-2009(ss), SECTION 479, unless, in addition to complying with P.L.182-2009(ss), SECTION 479, the entity that owned the property:
        (1) timely filed a property tax exemption in a preceding year after 1999 for the same or a substantially similar use and was granted a property tax exemption under IC 6-1.1-10-16 for that use for the year or years covered by that application and was an organization that was exempt from federal adjusted gross income taxes under Section 501(c)(3) of the Internal Revenue Code;
        (2) was formed to finance improvements to the property and permit an organization that was exempt from federal adjusted gross income taxes under Section 501(c)(3) of the Internal Revenue Code to predominately use the property and the nonprofit organization:
            (A) had an ownership interest in the entity owning the property; and
            (B) predominately used the property as a community center or center for working families to provide programs

to persons of all ages, such as programs for working families, child care programs, senior citizen programs, social development programs, and community outreach programs; or
        (3) was an organization that was exempt from federal adjusted gross income taxes under Section 501(c)(3) of the Internal Revenue Code and predominately used the property as a community center or center for working families to provide programs to persons of all ages, such as programs for working families, child care programs, senior citizen programs, social development programs, and community outreach programs.
    (b) Neither P.L.182-2009(ss), SECTION 479 nor this SECTION permit a property tax exemption for an entity that would not have qualified for the exemption under IC 6-1.1-10-16 had the application been timely filed in conformity with IC 6-1.1-11.
    (c) The property tax assessment board of appeals shall deny a property tax exemption application filed within the time period specified in P.L.182-2009(ss), SECTION 479 and dismiss any related proceeding initiated under P.L.182-2009(ss), SECTION 479 unless the entity and property also meet the requirements of this SECTION.
    (d) This SECTION expires January 1, 2012.".
    Renumber all SECTIONS consecutively.
    (Reference is to HB 1145 as printed January 22, 2010.)

---