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!{V�TRUCTI�NS
<br /> 1FVI�Cs MAY FII��, An orD�rEiza�ien.that owns real. or ta:t�z!>le�ie3-s:�nal prcrpe�ry, �aiept licerisc;�i motor v��>hicles, ar;� is
<br /> seakinb a proptxty tax exem.ption,inay�ile#or an exeuxptian if_
<br /> 1. 7"i�e��rap�rCy is o�vned by and used exc:lusi�ely ior agri�ul[.ural and harticuitural societi�s;or
<br /> 2. Tf���rcperty is--
<br /> a. Ov,med b'y edueational,religious, charitable, �r centetezy orgarnizatians or au}� arganization for the exclusive
<br /> benefit af any sucl� educational,r�ligious,ohariiable,or cemeiery or�anization;
<br /> b. 1]sed exclustvefy i:or edu�ational,re(igious,cltaritabl.e,or cemetery purpases;
<br /> c_ Ncrt a'wr�ed nr uscd for ii�iaxicia€gein or p:rofit to ertl�er tlae c�w��er or user;
<br /> d. Not used for r1��salc oi aEcohL�lic beverages ft�r�nore th�u1'?6 hours per weelc:,�1�ID
<br /> e. �IoC�wnecf or used by an or�anizatipai��•I;icl��liscriminales in meink,ers��ip�r emp[oymenC Lasec�un r3e��,�olor,
<br /> ar.natit�nal nri�;in.
<br /> An argani�aiion n�us�file an application if ncw properry is acquired,or if the E��opetry is convr.«ed to ex�rnpt u�e.
<br /> WH�N ANl7 WFIERE TC3 FlLE.An application for exemption niust be#iled ai�or Uefore the Decenlber 31 irz�n��diatel•,•
<br /> pre;:eding ihe year i'ar wllicl��1�e exemption is soubht.T'.he application m.usi bG fil.ed with Ehe�ounty�ssessor;�i'ihe couniy,
<br /> �4here the prnpe�tyr i5 subject tc3 tax.
<br /> Late Fiii§��s/'JI%aiv�'rs.If an ot'ga�zizatioa ox saciet�'fails to fiie�exem;�tipn ap�lication un ar bezore Deceztabei 3 i,t3�ey
<br /> naay apply on �r before June 3u to tlie counry assessor.The organization ar soeiet}�must aiso iile a writterl i°ec�uest w��ll
<br /> the eounty b�urtE a1'equ�.iH•r.�etion for u waiver,sn that the cor�nt��assessnr m�iy consider the a�+plic:�tion for exemption.'1'lie
<br /> county bqard+�f eyualizai'ron �hall gr•ant i}ie waiv�r u�,{�n fnding that good ca!ise exrsta for Y��e faiture ta rr�alce s�rplicati�an
<br /> on or hefc±re Decem��er 31.
<br /> Tfthe waiver is granted,the county ass°sser shall e.xamine the applicatian and recvtnmend to the counry tioard of e�ua]izntion
<br /> whcther tl�e grr�perly sl3nuld be t�ixabie or excmpi f'or tlie re�31 prtrperty or tan�ible perso��al prUpea-tjc'1'1;;,baarc?sliall assess a
<br /> penall��a�ainst the ny'gan'ization i�r�oci�ty of ten�ercent of the tax fh;it w�uld ha�'�beGn assessec(hac�ihe vraiver heen�(eni�d
<br /> or$]Q0,whichever i;less, fur each calendar'rm�nth or frac[iE7n t}�c;reoi for r��hich the filrn� of�he exemptiun a�pi�ca�icm
<br /> missed the De;:eml�er 3'I deadlii�.e.
<br /> Property ACqUiYed o1"�anv�V'ted to�xempt Use.Tfproperty ic acquired or canvertec3 to e�cempt use iF��te7�iETSLLfl1'� �,
<br /> the e�rganizatinn shaEl f le an a�piic�tiun far exernptinn un orbefore Jul}�t o'i 1.`t�e year th�prnpertv was aequired cFr cc�n�%eriet�.
<br /> If at� organization,���tuvc:�n July 1 and le�y�date(i�ctaber 151,purc]aas°s pr��erry that has bee���ranted a tax exe,nptic�n.
<br /> �uzct the pruperry cantinues iq be qualified fo�'exempCiou,tli�purchasinb orgaiii2ativn shall file a��applicati�zx far excixlpiion
<br /> on or bef'o�•e Nfl�enaber 15.
<br /> 'I'axable px•uper�y�icquired o.r cnnv�ri.ed�ifl.ex.luly 1 i:not eli.gi.ble��ir ex�a�pti,crn.that year. ]::f an aE�p:licat3Q[3 1S�IiCCI.1.L 5�73°:).
<br /> 6c co��sidered ac�appti.catinn f'or execnptiui3 for thc:riext y�aJ'.
<br /> B4ttervenin�YBars.Aft�r an exenzpriflii has bee»ap�sroved,a new application must be flled for every ycar e�•ei�ly civisible
<br /> bv foa.r.F'or the interve�iinb years fthose yeai�s not e�enfy divisible by f�iu j,�5tateme��i o1'hzafiirm�tivn�f"€'ax I�xemption,
<br /> 1�'<�r.�n4SlA,mu51:bz�lle�f o.n o.rbef.ure fhe I3ecetnber 31 .i�nmecliatelypr�cedcr,�th.e j�ear fi�rtivEai.ck�tf�e exe�r�pti��n is sc�unh;,
<br /> �:xce�zt fot•rcal p�'nperty ot�ce�ne�eries.
<br /> C�rrt�tery OroanPzatic�ns.An��rea1.nr��ne�t c�zmncinn��•�nted to�cP»�eten;+?+-�aniz�ti�n s11a11 rema���in efiect��itl�out
<br /> rzap�licatio�l,unless disc�ualified by change oi'i;���A�erstup or usz. On or be�bre Autlust 1,the eount•y assessor sh�il suuluall r
<br /> reviz���dhc owne,rship anct use o#a1E eem.eter�r t�al pr��periy<<nc(tepart�kEis revietiv l.o the coc�nty bnarc(o't'eqira(i.zai.i.c�n,_
<br /> QppEAL pR(?�EDd1RES.Tn the even[nf disapprnval ur"this applicatinn by the county board nf equaliza[ion,a�� at��;eai
<br /> may l�z r.alceii to tl�e'1'ax Equalizatiun and Reviev�r Can�missioi�withu130 da}�s of th�fulal decision.
<br /> S6�ECIFiC II�STFiU�710N5.Propertr•�3x e�emptions are strictiv construed,and it i�the respni�si}�ili±y i�f ihz upplicant i�
<br /> prqve lPse prt�perty qu��lilie,fc�r an excrn�ti(�n.
<br /> If thc pro�erry is used for more rha�i one type of use classi�icariou,inat'k th:,aE�propriate blocks and dive t11e ap}�roxinzate
<br /> gercenta�e afuse uT7dea•the clas�ification.besc�ibe in deiail the use of[he pr�pert��for�vhicli an ex�mptioi7 is sou�ht L.xplain
<br /> ar�y circumstances whzn the property mey be�ised for taxable purposes. i(�additinnal sp�tce is needet�,use a separate sheet
<br /> nf p;ipe�•and;il't�tch a cc3py I:e each ct�py oi this fnrm.
<br /> The com�leted Exernpti�n Rppiication,Forr��451,aRer couniy buardaf equalizatio��aciion,shall br 3•eiained bY the county
<br /> ole�•k.The counry assessor may n�ake copi�s far their records.
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