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sNSTRUCTNOrv�
<br /> WHO MA'e' FIL�. A�z oroariization that owns real or t:sn�ihle pe��sonal��ropecry, �acept licensed ms�tor ti'ehieics, ar3d is
<br /> seekiu�a pro�eiTy tax exenrption,inay tile f'or an exeu�.ptian af':
<br /> 1. �`he�roperly is owned by and iESZSI exc:lusively fvr a};ri::ulttual and hort.i;;ulLUr�31 SocieCi�s;oz-
<br /> Z. The�rc?perCv is—
<br /> a. Owned by educationa,l,religious, charitable, ar cenaeteay organizatipFis or an}� argatzization for rhe exclusivc
<br /> bei�efit of any 5ueh educational,religious,charitabie,or cen,ete,y organization;
<br /> �,. 1�sed exclusive(y i.'c�r e�3uc;t�tiana],re:(igio�is,c11.3ri7ab1e,or cernetery puz7�os�s;
<br /> c. N�t�nwried or used fe�r 1i�xarECial gain or p.rnfit tc citt���:r the ow�uer�:r u�F•r;
<br /> d. Not used far tl��salc oi alcoholic bevera�es fua'snare th�u120 lwurs pec•we�k;�D
<br /> e, NoC ownecE o�-used by an organization v✓I,icl�discrirrrinates in memhersl�ip or employment based nn r3ce,�olor,
<br /> or.n�ition��l ori�.in_
<br /> An organizaiion musb file an applica.iian if ncw property is acq'uired,ar if the p�•ope�ry is con�°e��ted to exemp?use_
<br /> WHEN AIVC3 WHEFiE'TO FILE.!�n applicatipn fpi•exemption n�ust be filed oza or Ue#r�re rhe Decenxl�;,r 3I iaan��diateiy
<br /> �re::edin.r 1he yetE7'j.'ar�a�l�i�ll tl�e e:xempti�n zs sou�ht.'I'ite applicatinn zr�ust be filel with et�e cnunl:y assessor;�i.'1he cou,nry
<br /> ��-here thc prc3perty is suk±ject tc�tax.
<br /> L���Fititt�sdVVdlVe�'S.ii an at�2nization or SoCie!;'faifs to file an cxem;7tian apr�liCation bn ot'bi±4re LD�ceniber�l,th�y
<br /> ma}�apply on or Ueforz 3une 3U to tlie c�unty asse55or. I'he or�anizati��i or spciety must alsa�ile a��'rz�e�l rer�uest wit1�
<br /> the coEmty baard o1�equt�Nfatron for a waiver,sv tht�l[he i:Dl[n(��assessor ma;y consider the ap�lic:3iion for•exemption.'T1�e
<br /> cnunty'board+�P eyualizaticro sha'il grant the waiver ia(��m'fincEino that good ca!�se Gxists for t}ie failure tt�make ap�li�;ati��n
<br /> �n or beft?re�ecernl�er 31.
<br /> ifthe waiver is�•anted,the�ounty ass°sso3•5ha11 examine the application and reeominendto tl7e county boay-d of e�ualization
<br /> whether the properly should be t�ixable or exempt fur tlie rea]property�ir tan�ib'Iz personal proPtrtj�.'l'he boarc(shall asse�s a
<br /> penali��a�ainst the organizSC[DY'i f)7"�()CIGL"� (3FLL'7'[[7C7"GC71i bf CI7L'tiSX[fl;l[WOLIIC�h3t�c,been assessec(hac(ihc:v��aiver h�en ct�:nied
<br /> e�r�]00,whichever is les�, far each calendar mnnth or fi•action thereor"for r�>hich the filir�� oi�he exemptiun applica[ion
<br /> mi�sed the De�ember 31 d�adline.
<br /> Property scquired or Canver�ed to Exempt Use.Ti�propeTry;�acquired or ct7nverted.to e;�en�pt use�d'ter Janu<Ery 7,
<br /> t.he��rnanizatinn shall file an a�pli�,itit�n i�or exemptinn on nrb�fc�re.Tuly] ot th!�y�ar the p3•c3perty was acquired c�r etm�er[erl.
<br /> If a��.ot:gattiz3tian,betwe°t�July 1 and]evy date(C)ctoY�er 151,purclaases pro�er�}�that]�as i]ee��granted a ta�exe;np[is3�t,
<br /> aiic�the prapert��conlit�ues 'to be qu�lified�ar exemp�ion,th��uxi:hasi.u�,pz'�aisi�tiEioa shall$l�an applicatiou f�r�xetxa.ptiuu
<br /> on or befoa'e l�`o�%entber 15.
<br /> 'Taxable propexry acquirecl,�x converied afies Jufy 1 .i�nc�i:e]igi.ble Ci7.r ex.e.n�}�ti.on.[ha[�,�e��r. i:f an app.licatio.n is iiiecl,it shall.
<br /> b�caE�sider.ed a�app.lication for exc:mptio.n for tbe next y�.ar.
<br /> Int�rv�rsing Yea��.Ar'Ger aia exen,pcion has bee�7 approved,a neur applie.ation must be fiied for e�er��year e�•en�y di��isil�lz
<br /> by 1ou.r.For�.he iniecv�nin;vears(tiht,se years nat evenly ciivisible by Eou3 j,�5tateinei7t of€:e;3f1im1atii3��f�i'�x I�xetl�ption,
<br /> }�'c»°.�n 45]A,rnusi.he filecl o.n ur k�efore�Yi�I)ece�nh�r:i 1 immedi.ately precedin�t]ze year:ti>r wE�;et�ehe e::c�_mption is s��u�h.t,
<br /> e�:cepf for real property of c��nc[e�•ies.
<br /> Cerrtet�ry Orgalal��tiCns,Any real property exen�pCiun�ranted to a cemetery'or�anization sllwll rein�in ir� effect without
<br /> rZii�J�]l.lCflti011,Llf7.ICS5 d15t�U�11�1�fS by L"R�c11�e C1I 014'11CISili.17 OI iia�, vi,�i l'w�':r.-�°.�'ublASl ],��i1�'C_'�l3IlE J�SSCaSDI"5�7.�3�)ililfll131�}'
<br /> t�vi���:Ihe��wnarslYip anc(use of�alk cernetz�.-y xea.l p.c+�.perty�an.cE xepc�rt�kiis revi����;:n i:he e:uun[y boarcl oI eytAaEi.�a(i.an_
<br /> APPEAL PROCEDUIfiES.Tn[he e.vcn�nf disapprnv3l �r[3iis ap�licatiqn by[he county hoard of equaliz:�tion,a�l aQ�peal
<br /> may lie iakeiz to t1�e Tax�qualization aud I�eview Cammission witltin 30 days of the fit�al decision.
<br /> SPECIFI�INSTRiJCTII'�NS.Proper-ty'[a.x exemptiUns are strictly c.ansti�ed,and it is the resgonsibility of't�e applicant t;�
<br /> �Jrqv[:I:heprUperl�y qualifies for,in c�ernplron.
<br /> If tlie j7rapezry is used for nlare rlaaci one tyj�e af use classi�icauun,�nack r}ae aE�p�•a��riaie blocks an�l oive tl�e�pprpximate
<br /> percenta�e ofltse un�3et'the elassiticarion,De.se�ibe in deiaii tl�euse ofthe prapc�ty forwl�ic31 an exer,tptioii�s sou�l�t,�.xpl�in
<br /> a��y�ir�u�r�st�nces vyh�n the�?rnper�y m,3y be ased for t<ixable purposes. lf'addition�l space is needed,use a separate sheef
<br /> of p:�pe3 anct:3tt�ich a cc�py tc�each copy o�"this Tnrm.
<br /> T`he c�m�±leted Gxemptian Ap)7lication,Forrn 451,after couniy buaed of c:qualizatron acii�n,shail be reiaincd by the cannt}�
<br /> cle7-k.The ceunty assessor may n�ake c.opies far their recprds.
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