Bill Text: IN HB1345 | 2012 | Regular Session | Introduced
Bill Title: Cancellation of certain property taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-01-11 - First reading: referred to Committee on Ways and Means [HB1345 Detail]
Download: Indiana-2012-HB1345-Introduced.html
Citations Affected: IC 6-1.1-36-18.
Synopsis: Cancellation of certain property taxes. Permits the
department of local government finance under certain circumstances
to cancel property taxes imposed on: (1) a nonprofit corporation
organized for educational, literary, scientific, religious, or charitable
purposes; or (2) any other entity organized as a church or religious
entity.
Effective: July 1, 2012.
January 10, 2012, read first time and referred to Committee on Ways and Means.
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(b) The authority granted by this section to cancel property taxes under this section does not limit any other procedure or remedy provided by law, including retroactive reinstatement of a property tax exemption under IC 6-1.1-11-4.
(c) The department of local government finance may cancel, with the approval of the attorney general, any property taxes, together with any accrued interest and penalties on property taxes, assessed against real or personal property owned by:
(1) a nonprofit corporation:
(A) established under or subject to IC 23-17; and
(B) organized for educational, literary, scientific, religious,
or charitable purposes; or
(2) any other entity organized as a church or religious entity.
(d) The department of local government finance may cancel
property taxes under this section only if:
(1) a petition requesting that the department of local
government finance cancel the property taxes is submitted to
the department of local government finance;
(2) the petition filed with the department of local government
finance is signed and approved by:
(A) the county auditor, county assessor, and county
treasurer of the county in which the property is located;
and
(B) the township assessor of the township where the
property is located, if there is a township assessor for the
township where the property is located;
(3) the department of local government finance determines
that the cancellation of the property taxes is in the best
interest of the state and the taxing units that would otherwise
be entitled to receive the property taxes; and
(4) either:
(A) the property for which cancellation of property taxes
is being requested would have been exempt from property
taxation for the assessment date for which property taxes
were imposed if a timely exemption application had been
filed for that assessment date; or
(B) property taxes were imposed on the property for which
cancellation of property taxes is being requested before the
property was acquired by the petitioner and, after the
petitioner acquired the property, the property is owned,
operated, and used for a purpose that entitles the
petitioner to a property tax exemption under IC 6-1.1-10.
(e) In making a decision as to whether an action to cancel
property taxes is in the best interest of the state and the taxing
units that would otherwise be entitled to receive the property taxes,
the department of local government finance shall take into account
the following:
(1) Where the petitioner's facilities are located.
(2) The services that the petitioner provides to the petitioner's
members and the community.
(3) The economic and social conditions existing in the
petitioner's service area.
(4) Any other factors that show that the presence of the
petitioner in the taxing district where the petitioner is located is beneficial to the taxing units and residents in the taxing district.
