Laserfiche WebLink
7. The Auditor has informed Hoffman Hotel Apartments Housing Partners, L.P. that <br /> the Auditor has accepted Hoffinan Hotel Apartments Housing Partners,L.P.'s abatement application <br /> as a valid deduction for next tax year;that is, Tax Year 2017 (Pay in 2018). However,the Auditor <br /> has informed Hoffman Hotel Apartments Housing Partners,L.P.that it must obtain a waiver of non- <br /> compliance from the City of South Bend before the Auditor will apply Hoffman Hotel Apartments <br /> Housing Partners, L.P.'s abatement retroactively to Tax Year 2016 (Pay in 2017). <br /> Request for Waiver <br /> 8. Under I.C. § 6-1.1-12.1-11.3, the City of South Bend has authority to waive a <br /> taxpayer's non-compliance with Indiana's tax abatement laws. Included with these powers is the <br /> power to waive a taxpayers'failure to file a timely or complete abatement deduction application with <br /> the county auditor. See I.C. § 6-1.1-12.1-11.3(a)(5). <br /> 9. To do so, the City of South Bend must first conduct a public hearing on the <br /> tax-payer's request for a waiver,then pass a resolution waiving the taxpayer's non-compliance. See <br /> I.C. § 6-1.1-12.1-11.3(c). In accordance with these provisions of Indiana law, Hoffman Hotel <br /> Apartments Housing Partners, L.P. respectfully requests the City of South Bend to consider this <br /> petition at a public hearing,then grant Hoffinan Hotel Apartments Housing Partners,L.P. a waiver <br /> of its inadvertent failure to timely file a abatement application with the Auditor for Tax Year 2016 <br /> (Pay in 2017). <br /> 10. Hoffinan Hotel Apartments Housing Partners,L.P.'s failure to submit the <br /> abatement deduction application earlier was unintentional and was corrected immediately after <br />