|
INSTRUCTION�
<br /> WHQ MAl' FI�.�. A�� or�ariiza[ian.that owns real or tart�ible persc�nal pc'c�pe��ty, L'1CL'[lt IEI:L'SISL'(�7SLL)t01"Vt;IYLL:ICS, dC3l�S5
<br /> seekinp a pz"operty t�x exenrptian,may fil�for an eheuaprion it`
<br /> 1_ TJle propea'l;�is owned by and ti�szd exc:ba.sivefy ior a};;ri�ultural and horticultural societ.i�s; or
<br /> �. Tt�e property rs—
<br /> �. Owned b'y educational,religious, cha�•itable, or cemetely orbanizations or a�y argai�ization for il�e erclusive
<br /> benzfit af any�ucl, educ.ational,reli�ious,charitable,or cemeieiy or�lnization;
<br /> b. Llsed e�cclusively 1.'c�r educ;atianal,religioits,cllaritabl.e,flr cemetery ptuposes;
<br /> c. Nor crwxied or ased for ri3x�tcial gaix�c�r prnfit[o eit}�:,r tlie c�rs*��ez'ar us��r;
<br /> d_ Noi used for�1�e sale aF alcaht}tic bever�+�;es fc}r more claai�24 tiours per we�k;A1tiI�
<br /> e. Not owned nr used by an arganiratio�z u�l;icl�[lis�rirninates in memlaership or emp€oymenC baset3 on race,colur,
<br /> c>r.n;�tic�nal nri�.in.
<br /> An organizaiion mu��fite an applictttian if new prep�rty is acquired,or if the[�roperty is conveEled to exempt usc.
<br /> W��!� AP�C3 WMEF�E 7'� G;:��.An ap�iicaLion faz exemption n:ust be fiieu ori ar betc�re tne�ecea�Uer�i iinniediately
<br /> �recedin�1:he ye�u:far��11ic1Y tl�e eYemption is suught.�'he app.(ication m.ust he fi)ec{tivii.h fhe cou��i.y assessor oi'ihe county
<br /> where the prc�perty is suk�ject ta tax.
<br /> Late F1(iP�gs/41t►aival's.Ti an oa•ga.��ization or sucicrr fails to file an exemption application un or befor�D�cenibec'�f,they
<br /> zna}� apply on or before June 3U to t1�e cnuniy assessor. The organizatirni az societ}�must also frle a���aYtte��re�uest witil
<br /> t.he ca'tlnty boar.�01'equ[t]iration fo;a waiver,sn that the county assessar m<<y eansider the a�plication ft�r exernptis�n.The
<br /> eauniy�oatd of eyualizalron �hall �rant tYiG waiver�z�on finc(ing ihat good ca!�se uxists fox the failure tcr make applieati{an
<br /> on or before i7ecernber 31.
<br /> Tf t�1C W31V�T 15�,TI'STited,the caunty assesser shall examine the applicatian aild recommendto tlroe eaunt,y Goard afequalization
<br /> �%hether thz property 513ou1d be t�ixable ar exempt fbr tlie real praperty or tan�ible personal propea-t}�.'l'he boar,{shall assess a
<br /> penalty against thc nrn�inizatia�n�r society c�f tcn peroent af the tax fh��f wuuld har��been as�essed hacE ihe waiver been[(uni�d
<br /> �e�100,whichever i; 7C5�, Tl1C E3C�1 C2�E17d3C �71(7i1�}1 nr frac�inn thereoi for which tl�e filino oi[he exemptiur� applica�iim
<br /> missed the De;;embe�•3I deadline.
<br /> Prppei'ty Acquired O�'COnVat'ted tp �xetnpt Use.Tt properry ic acquij•ed or cc�nverted,to exempt use��fter 1,lniisary 7,
<br /> the ornanizatinn sha[l file an;ippliu;�tinn 1'or exemption on a�r befare 7u1��1 oi 1:hz year the properry was ac�uired nr cnnv�riecl.
<br /> If a�z ax�ganizatiui3,�etwe�n 7uly 1 �d]evy date(Octal�er 151,purc]�3ses proper.ry that]�as beei��ranted a tax exe�npt.ion,
<br /> and the pr�perC}'continues to be qualified for exernptiou,[he pu.rchasin�orgai�izttti�n sl�all fi1e ai�appf icaeion fi�r exeinptian
<br /> on ar before l�rovember 15.
<br /> 'T�ixahl�property acquired+�r cc�nverted afi.�r.lu1y 1 i�nt�1:eli.gi.�ile fn.r ex�n�.pu.on.that��ear.].f an app:licatiu.n.is jiEed,it shall.
<br /> lae cofisid�rc:d an.applicatiuE�for exccnptiun far the t�ext year.
<br /> Inte1"VeningYearS.Aft�r a»exempCio7i has hee��a�provcd,a new applic.ation mustbe tiled for every year evenly diti�isiblz
<br /> by fou.r.For che inien�e�7in�years(.thz�se years noC evenly divisib]e by fot�rj,n 5t;�tement of Reaflirn�<3tion of'['a�I�xeni�tion,
<br /> 1�'c�r.cn 45J A,rnusl.hz file�l aa or�efoi:e tYia l)ecernber 31 iin�nec3.iatelv p.recec3i.n��h.e 5�ear:ti�r tivl�ich ft3�exemptiu.�3 is sc�ught,
<br /> eaccpt�car�'eal proE>exty of ce�xne�eries_
<br /> Cemetery Organizatians.�ny rea]property exemptiai�grante.d tr�a cemetery'org���i�atian sl�all reinain in er�ec[wiihout
<br /> reap�lication,unless dtsc�uali#ied by chan�e ol'a��'nershi�nr use. t7n�r b°�OCC:aUnLiSC l,che county assessor sha11 annually�
<br /> rev.ia���(:he i�wne,rshiP�.n.c(use eyf;�1I cemet�r��zea.l pr{�p�rty�in.c(repnrt lhis re��ietiti�tn t:he co��nty bnarcl p"r eyiaali.za�i.c�n..
<br /> APPEpL PROG�[7URES.in the event of disa(�proval oi tliis applicakinn by the c.ounty board�f equalizatioE�,a��aE�peal
<br /> ma�r l�e i�en to r11e"I'a�t E�ualzzation an.d Iteview Caniaussion'vc%itJau�30 days of Yhe fi.nal de:,isian.
<br /> SP�CI�IC�NSTRUCTIONS.F'ropertv fa.x e�:emptions a�'e strictly construed,and it i5 the respnnsibility uf�t'he upplicant to
<br /> provG the prc+�ercy qu�3�11'IL�fqr an exernptron.
<br /> If tlic pto�?erry is usc�l ior mare ihaiz one type of use classificatiun;mai'k th,;appf-o��riate bl�cks a.F�i1 bivc tlae appzoxinraie
<br /> percen#a�e afuse under the cla5sification.Desciibe in deiaii theuse afthepr�pe���for w]7ic]i an exemption is sou�ht.L.xplain
<br /> a��)r circum5tance�whzn t.he groperty may be used far t�ixable purposes. l f'additionaf sFa�e is needeci,�.a�e a separate cheet
<br /> of p:iper and at�ich�i copy ta each ct�py oFthis fnrm.
<br /> 'fhe cum�aleted Exemption Application,Forrn 451,after county boa�'d of equalazation�ctieal,shall be r'eiained by the uuunty
<br /> clerk."T'he caunry assessor rnay n�ake copies for their records.
<br />
|