House
Amendment
to
Senate
File
432
S-3225
Amend
Senate
File
432,
as
passed
by
the
Senate,
as
1
follows:
2
1.
Page
4,
after
line
16
by
inserting:
3
<
DIVISION
___
4
EDUCATIONAL
INSTITUTION
PROPERTY
TAX
EXEMPTION
5
Sec.
___.
EDUCATIONAL
INSTITUTION
PROPERTY
TAX
6
EXEMPTION
——
FILING.
Notwithstanding
the
requirement
7
for
the
filing
of
a
statement
claiming
the
property
8
tax
exemption
by
February
1
as
provided
in
section
9
427.1,
subsection
9,
for
the
assessment
year
beginning
10
January
1,
2013,
the
statement
claiming
the
exemption
11
under
section
427.1,
subsection
9,
for
property
owned
12
by
an
educational
institution
as
part
of
its
endowment
13
fund
that
was
acquired
by
the
educational
institution
14
from
a
governmental
entity
after
January
1,
2012,
and
15
that
is
located
in
a
county
having
a
population
of
16
at
least
two
hundred
thousand
but
not
more
than
two
17
hundred
fifty
thousand
according
to
the
2010
federal
18
decennial
census,
shall
be
filed
not
later
than
thirty
19
days
following
the
effective
date
of
this
division
of
20
this
Act.
21
Sec.
___.
EFFECTIVE
UPON
ENACTMENT.
This
division
22
of
this
Act,
being
deemed
of
immediate
importance,
23
takes
effect
upon
enactment.
24
Sec.
___.
RETROACTIVE
APPLICABILITY.
This
division
25
of
this
Act
applies
retroactively
to
January
1,
2013,
26
for
assessment
years
beginning
on
or
after
that
date.
>
27
2.
Title
page,
line
4,
by
striking
<
taxes
>
and
28
inserting
<
taxes,
and
including
effective
date
and
29
retroactive
applicability
provisions
>
30
3.
By
renumbering
as
necessary.
31
-1-
SF432.2212.H
(1)
85
md
1/
1
#1.
#2.