17-46 NonCompliance Waiver for Chase Plastics

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Personal Property Year Abatement 1 100% 2 80% 3 60% 4 40% 5 20% WHEREAS, St. Joseph County Assessor's office issued a Notice of Assessment dated as of January 1, 2016 with respect to the Personal Property; and WHEREAS, the Company field a timely Business Tangible Personal Assessment Return (Form 103- Long)with the Assessor for St. Joseph County prior to the deadline of May 15, 2016. WHEREAS, a Schedule of Deduction from Assessed Valuation Personal Property In Economic Revitalization Area ("Form 103-ERA") must be filed with the St. Joseph County Assessor (the "Assessor") before May 15 in the year in which the addition to assessed valuation (or new assessment) is made, or not later than thirty (30) days after the Notice of Assessment of Land and Improvements (Form 11) (the "Notice of Assessment") is mailed to the property owner if it is mailed after April 10; and WHEREAS, along with the Form 103-ERA, a Form CF-1/Personal Property is required to be attached, and in the case of first-time filings, the applicable SB-1 and Resolution from the South Bend Common Council must be filed with the Assessor; and WHEREAS, the Company filed a Form CF-1/Personal Property with the City of South Bend on or about March 11, 2016, however,the Company inadvertently did not file with the Assessor the Form 103-ERA and required attachments with it; and WHEREAS, the Company subsequently received a Tax Bill in April 2017 (the "Tax Bill") providing that the spring installment of 2016 personal property taxes on the Parcel was due May 10, 2017; and WHEREAS, the Tax Bill, without the application of the abatement previously approved by the Common Council, results in a personal property tax being due of $5,498.40; and WHEREAS,the Company timely remitted payment of$2,749.20 to the St. Joseph County Treasurer prior to the May 10, 2017 due date for Spring Taxes; and WHEREAS, the Company filed the Form 103- ERA, along with a Form 103-EL, with the Assessor on July 18, 2017, and 2