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Wednesday, September 30, 2009

Ind. Law - More on: "Did an amendment to this year’s state budget open the door to tax refunds for nursing homes across the state?"

Updating this ILB entry from earlier today, I've tried my hand at reading SECTION 479. Here is what I've come up with. If you have a different take, let me know. (None of this will make any sense, of course, if you haven't read this entry and this one):

What does SECTION 479 do?

(a) It applies to any "entity" that failed to file a timely application for an exemption under IC 6-1.1-10-16, or to sufficicently justify such an application, for any assessment date after March 1, 2000.

And it applies to any part of the entity's property that would have qualified for the IC 6-1.1-10-16 exemption (as property owned, occupied, and predominantly use for a charitable purpose) if the application had been timely filed.

(b) An entity described in subsection (a) may, before September 1, 2009, file or refile with the county assessor an application for a property tax exemption under IC 6-1.1-10-16 for an assessment date occurring after March 1, 2000, and before March 1, 2010. (So the time to file under this SECTION has already passed, there was a brief two-month "window" that somehow a number of people knew about.)

(d) Part of this subsection (d), starting with "During the pendency ..." might be read to mean that if you apply under this SECTION 479 (presumably during the two-month window), you can't be dunned for the taxes (and remember these include taxes back to 2000), and no action may be taken to sell the property at tax sale, during the pendency of the proceedings, whether in the end you qualify or not. Furthermore: "No interest or penalty shall be imposed on any tax liability remaining after the application of the exemption for any period before the taxes are due as provided in this subsection."

Posted by Marcia Oddi on September 30, 2009 07:44 PM
Posted to Indiana Law