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House Bill 1351


House Bill 1351

ARCHIVE (2000)

Latest Information

 

DIGEST OF HB1351 (Updated January 27, 2000 2:35 PM - DI 84)


Property tax administration. Requires the state board of tax commissioners ("state board") to report the assessed value of all exempt property before December 1, 2003. Requires the state board to determine the qualified assessed value of real property in Center Township of Marion County that is owned, used or occupied by the federal government, the state government, or a political subdivision. Provides that the qualified assessed value of real property owned, used, and occupied by the United States, the state of Indiana, or a political subdivision of the state of Indiana must approximate the true tax value of the real property. Requires the state board to report before December 31, 2003, the: (1) qualified assessed value of government owned property in Center Township; and (2) tax rates that would have been in effect if that property had been taxable. Provides that exemption applications must be filed with the county assessor. Requires an exempt organization to notify the assessor if the use of the property has changed and the property is taxable. Requires the state board of tax commissioners to adopt rules concerning the depreciation of used property after a sale and the criteria for the rehabilitation deduction. Makes various changes to assessing provisions concerning the members of the property tax assessment board of appeals, the records of the board, the time for reviewing appeals in Lake and Marion Counties. Extends the sunset on the confidentiality of sales disclosure forms to December 31, 2002. Provides that beginning January 1, 2001, in each county the assessor or an employee of the county assessor must be a certified level 2 assessor-appraiser. Provides that a county assessor who becomes a certified level 2 assessor-appraiser is entitled to a salary increase of $1,000 after the assessor's certification. Provides that a person who is a certified level 2 assessor-appraiser who replaces a county assessor who is not so certified is entitled to a salary of $1,000 more than the salary of the person's predecessor. Provides that an employee of a county assessor or township assessor who becomes a certified level 2 assessor-appraiser is entitled to a salary increase of $500 after the employee's certification. Provides that the county council and county commissioners are not required to appoint a certified level two assessor to the county property tax board of appeals if the county assessor is a certified level two assessor. Amends the definition of "property" for the rehabilitation deduction.
Current Status:
 In Committee - 2nd House
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