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IIVSTRUCTI�N�
<br /> WHC3 MAY �ILE. Au or�ar�iza[ion,that owns real or t:�rt�ihle��ersc�nal prc>petry, except licexis�:d ms�tor vehi�lcs, an�i is
<br /> �seekinb a prop�irty i�z exenxption,may file for an exenxption if_
<br /> i. T11e�?roperry is owned by and used exclusive�y 4ur a};rir;uliural and horEi::uf tur�l societ.i�s;or
<br /> `' The prc�perty i5—
<br /> u.
<br /> a. Owned b'y educational, religious, charitable, �r ccmetery arga.»izations or auy oxQanization for il7e exclusive
<br /> benefit af any suc17 e.ducational,reli�ious,charitabie,or cemetery organization;
<br /> r. 1Jsed exc]usiv�Ey f:or educatianal,re:li�io�ES,c1��3ri1zble,or cemecery Uuz�pases;
<br /> �.. Nc��ows�ed p�'used fc�r fit�az��:ia(gaizl ox p.rofit to eikher th�o�<<<�.er or us�.r:
<br /> d. Noi used for�1ie saie oE alcolzt�lic bevera�es f't�r�nore thau 20 lio�trs per we�k:AN�
<br /> e. �foC o�nect or X�sed by an organization�+��7;ic17 discrimin�tes in members'hip or emlaloyment ba��ed nn race,uolu:,
<br /> or.n;itit�nal.t�rig.in..
<br /> An orgsnizatlon mus�file an aj�plicatian if new property is acquired,or if tl�e propei�ty is cunve�:ed io e�ci�izs:ur'�e.
<br /> WH�N APd[l WHERE TC1 �tL�.An applreatian for exemption musC be file.d nn or Ueloz-e-Ehe Decei��ber a 1 I;1]I7?�LI13[�1^y
<br /> precedin.�1hG ye�Er for wlli.cl-r tl�e�xemption is 5ought.'I'11e applicatr.on m.ust be r�le�f tivith tl3e counl:y;is;essnr Uf 11.1�cou�.l[y
<br /> dvkiere the pr��p�rt}�is suhject tc�tax.
<br /> L�te Fili�t���iVers.Iz�n or�*aazYZation or society fails to file an i:xemption ap�licatio�on or before L'�celni�e�;'�I,tsey
<br /> ma}r apply ran or beforz 3une 3U[a t17e couuty assessor. Z'he�rganization ar soc3ety 7nust als�file a tia•ritten re•r�uest widi
<br /> Che coun[y baarcl 01'equa]aration for a w�iver_5o that the cc�'unt)�assessor m�E•y consider the applii;;3iiun for e.xzm�tion.'TN�t^
<br /> ci�unty board+�f cyuali�aiion �hall grant thc:'waiver u�on fincting that gc3nd cat�.se Gxist�for ihe failtiu'c tcr mal.e a�[�]iiati��n
<br /> on or befcai•e Decembet-31.
<br /> Tfthe waiver is�r'anted,the cvunty assessar shal]examine the applicatian and recominei�d to t17e cour+ry�card of equa3i�a.ion
<br /> whe[her the properiy sliould be tt�xabl�c�r exempt for tl-�e re�il property or tan�ible persnnal pro�?c9ty.�1'he bourc+.5ha11 assess a
<br /> �e,nalt���.�;3inst the c�rganixa[i{�n or•,oci�ty nfien percent of ehe tax ft�,itwaiald h;�ti4 b�L'[7 3SiC�SCCI Il;c(!'ic vraivcr he�n d:;i:i::i'
<br /> ur�1p0,whichever i; less, for each ralendar month �r fraction there�F for which the fili�i� ai�he er.ernpiiun appiica�.ic�i;
<br /> missed the Decembe�•31 d�adline.
<br /> Prog�erty Acqa�ired ar Cmrrverted to Exempt Use-T'i'property is il(:CilL7T-Ci�07'Ci�tiVerted tu e:<en�pt us�<ti�ter,f�E�;ut:,,> ;,
<br /> the ora;�nization'shaEl file an;jppli�atitm i$�r exempti«n nn a�r b:fnre Jul}�t oi Lh�y�ar[he}73 aj7er�y�vas acyuir�d c��cnr:�eri.eii.
<br /> If an nr.gariizatioc3,betwe°t� July 1 and]e�y date (Oc[obet'1S),purehases proper�5�[hat has i�ee❑ srarac�d a �ax exe;nptic�n,
<br /> and the prupert��continues to be qualifi,;d f`o�'exemptiou,tl��purchasinD orgataiztttion shall fi1�au appticatiuu 'ror exean�.io�
<br /> op or before Ivo�%en2be�-15.
<br /> 'T<ixabl:prop�rry aequixecl��r conyerieCl after.luly 1 i4 nc�1:eliaiblz i�i�r exen�pticFn that ye�r.If an app:licatio.n.is�iled,it s)�a�l.
<br /> bc coEisidered aa a.pp.li.caCi.oE�fur exexn�tiur�fot the:ne�:[}�c;ai.
<br /> Irat�t'vening Years.Afc�r an exemp�ion has been approved,a new applicatiol�must be fi3ed fpr ever� ycar ev�nly ci��isibic
<br /> by four.F'ar the inten�e�iin�years(fhose years not evenly uivisil�le vy fourj,1 Statement oi�Re:3'Flirmati3n of"I'ax I=xemptiun.
<br /> F'c>r.m.45)A.,r.nusl:l�z fi]e:l on vrbefore LYie I)ecemb�r 31 .iJn�nec�iaiely precedin�tlze year:f{�r ti�,�E�ict�the e.:<emptiun is�inz�};t.
<br /> �ace.E�[fca3'rc:al prnpe.rty uf cc:�nc�erics_
<br /> Geenetery�rganizatians.Any real properh�exemgtioi�gra�ite.d to a cemetery o�-�ani'�a[ion�hall rem�irz in erfect�h�it��out
<br /> rea�plicatioix,Ginless disc�uali�ied by ch2ng�oi�owi�ecship nr u��. Du or b�lor�Autlust 1,the cou.ni•Y assessor sh:;Il 1i7L1131�j�Y
<br /> reV.ievi,•ikte+�wrze.CSf�ip an.d uae e�f�;�ll cemetet.-y zeal pr,�perty and repnrt�iis zevieti�'to��e ccrun[y boarcl oI�eyuali.zat.i.crn..
<br /> �0.PP��;L PROCEf]EJRES.Tn the evcni nf disapprova1 or this ap�licatinn by ehe counry board nf equ�.lizati�n,an appeal
<br /> rnay i�e cakeai ta t1�e Tax�qualization and Review Canzuussiou wir]�ii�30 datirs of tlae final decisian.
<br /> SPECIFIC INSTRUCTIONS,F'topertr•tax e�emptions are ctrictly construed,and it is the responsibiiity of Yhe applicant to
<br /> provr;ihe prt�perly qu;�liiie5 far«in�xcrn�tion.
<br /> If the pro�±ciry is�S:.d for more[lxan one ty)�e of use classification;uzark the aE�proE�riate blocks ax�il 4ive tle approrimate
<br /> pereentage ofuse under the classitieation.De.sc�ibe in detail[he use of the propert�'for wliicli an exzmntio�,i,,ought.C.xpi�ir,
<br /> ai1)r cir�umstane.es whzn the�rnperty may be use.d for fa:'able purposes. 1'( a.iditional s�?ace is needed,us�a�ep�u•ate sheet
<br /> of p:ipe�•an[(=ict�i�r�a cc�py ta�ach cc�py of this fnrm.
<br /> 'The c�m��leted�xempti�n,4�plicaxion,�omi 431,after cpunty buard of equalization sctieai,shall ve reiair3cd by tl�e�uunt}�
<br /> c1erk.The county assessor may makc copies for their records.
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