Enrolled House Bill (H)

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DIGEST

Provides that a nonprofit youth baseball and softball association may submit an exemption application before July 1, 2014, for property tax exemptions for an eligible property with respect to one or more of the 2008, 2009, and 2010 assessment dates. Provides that the association is entitled to a property tax exemption if the county assessor finds that the parcel would have qualified for an exemption if an exemption application had been filed in a timely manner. Provides that certain eligible taxpayers in Marion County may submit exemption applications before September 1, 2014, for property tax exemptions for eligible properties with Provides that a nonprofit youth baseball and softball association may submit an exemption application before July 1, 2014, for property tax exemptions for an eligible property with respect to one or more of the 2008, 2009, and 2010 assessment dates. Provides that the association is entitled to a property tax exemption if the county assessor finds that the parcel would have qualified for an exemption if an exemption application had been filed in a timely manner. Provides that certain eligible taxpayers in Marion County may submit exemption applications before September 1, 2014, for property tax exemptions for eligible properties with respect to the 2011 assessment date, the 2012 assessment date, or both the 2011 and 2012 assessment dates. Provides that a youth baseball association may before July 1, 2014, submit exemption applications for an eligible property with respect to certain assessment dates. Provides that the association is entitled to a property tax exemption if the county assessor finds that the property would have qualified for an exemption if an exemption application had been filed in a timely manner. Provides that eligible taxpayers are entitled to a refund for any back taxes, penalties, and interest paid with respect to an eligible property. Allows a county auditor to determine that a refund must be paid in two annual installments. ... View more