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322) was required to be filed within thirty (30) days of the date of the Assessor's re-assessment <br /> notice. <br /> 10. According to Indiana law,other property tax deductions are to be completed and signed <br /> by December 31 of the year for the deduction and filed with the County Auditor by January 5 of the <br /> following year. We filed our Form 322 within the deadline applicable to other tax deductions and <br /> well before any tax bills have been issued. <br /> 11. Because the re-assessment notice from the St. Joseph County Assessor for Tax Year <br /> 2017 pay in 2018 does not state a deadline to file our tax abatement application,an argument can be <br /> made that the thirty day deadline to file the application has not yet begun to run,so the tax abatement <br /> application is not late. <br /> 12. Rather than argue the legal point with the County Auditor and the County Assessor, we <br /> are asking the Common Council to grant a waiver of non-compliance so that the Auditor can apply <br /> our tax abatement application retroactively for Tax Year 2017,pay 2018. <br /> Request for Waiver <br /> 13. Under Ind. Code § 6-1.1-12.1-11.3, the Common Council has the authority to <br /> waive a taxpayer's non-compliance with Indiana's tax abatement laws. Included with these <br /> powers is the power to waive a taxpayer's failure to file a timely or complete abatement <br /> deduction application with the County Auditor. Ind. Code § 6-1.1-12.1-11.3(a)(5). <br /> 14. The Common Council must conduct a public hearing on the taxpayer's request for a <br /> waiver and pass a resolution waiving the taxpayer's non-compliance. Ind. Code § 6-1.1-12.1- <br /> 11.3(c). <br /> 3 <br />