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James A. Masters and Nancy J. Masters 5015 Masthead Court South Bend, Indiana 46628 Telephone: 574/291-9941 February 7,2018 Filed in Clerk's Office HAND DELIVERED FEB 07 2018 South Bend Common Council KART= AH-P=O—WEER 4`'Floor County-City Building riTY CLERK,SOUTH BEND,IN 227 West Jefferson Boulevard . South Bend,IN 46601 RE: Petition for Waiver to late-file Tax Abatement Application for 5015 Masthead Court, South Bend, IN 46601 Dear Members of the Common Council: This letter submits for your approval our Petition for a waiver of non-compliance to allow the late- filing of our application for tax abatement for our real estate at 5015 Masthead Court, South Bend, Indiana after the filing deadline for Tax Year 2017,pay 2018. The Common Council has the legal authority to waive the failure to file a timely tax abatement deduction application pursuant to Ind. Code § 6-1.1-12.1-11.3. We built a new home in The Villas at Lake Blackthorn in January,2017. One of the attractions for building a new home within the city limits was the five(5)year tax abatement available for the subdivision. Our application for the first year of the tax abatement, for Tax Year 2017, pay 2018,was filed in November, 2017. The County Auditor rejected the application for being filed late, more than thirty (30)days after the Form 11 notice of reassessment. The problem is that the Form 11 Notice sent by the County Assessor does not comply with state law. According to Ind. Code § 6-1.1-12.1-5(h)(2017), a county assessor is required to provide notice of the deadline to file a Form 322 tax abatement application with the Form 11 re-assessments notice to the property owner. The deadline to file a tax abatement application is thirty days from the date of the assessor's notice. The Form 11 re-assessment notice we received from the St. Joseph County Assessor for Tax Year 2017 pay in 2018 does not state any deadline to file a Form 322 tax abatement application. According to state law, all other deductions are to be completed and signed by December 31 of the year for the deduction. We filed our Form 322 tax abatement application in November, 2017, well before that deadline and before the tax bills have been issued. Had we been given proper notice that the application was due earlier,we would have submitted it earlier within the dealine.