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due typically between September and November of the same year that the re-assessment notice <br /> is issued. <br /> 6. In this case, The LaSalle Apartments, LLC did not receive a re-assessment notice from the <br /> Assessor for Tax Year 2017(Pay in 2018). Consequently The LaSalle Apartments, LLC was unaware <br /> that it was obligated to file its annual abatement deduction application within thirty days of the <br /> date of the Assessor's re-assessment notice. Immediately after learning of this oversight The <br /> LaSalle Apartments, LLC filed is Tax Year 2017 (Pay in 2018) abatement application with the <br /> Auditor. True copies of the company's abatement application and letter to the Auditor are <br /> attached to this petition collectively, as Exhibit 2. <br /> 7. The Auditor has informed The LaSalle Apartments, LLC that the Auditor has accepted The <br /> LaSalle Apartments, LLC's abatement application as a valid deduction for next tax year; that is, <br /> Tax Year 2018 (Pay in 2019). However, the Auditor has informed The LaSalle Apartments, LLC <br /> that it must obtain a waiver of noncompliance from the City of South Bend before the Auditor <br /> will apply,The LaSalle Apartments, LLC's abatement retroactively to Tax Year 2016 (Pay in 2017). <br /> Request for Waiver <br /> S. Under I.C. § 6-1.1-12.1-11.3, the City of South Bend has authority to waive a taxpayer's non- <br /> compliance with Indiana's tax abatement laws. Included with these powers is the power to waive <br /> a taxpayers'failure to file a timely or complete abatement deduction application with the county <br /> 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 taxpayer's request <br /> for a waiver,then pass a resolution waiving the taxpayer's non-compliance. See I.C. § 6-1.1-12.1- <br /> 11.3(c). In accordance with these provisions of Indiana law, The LaSalle Apartments, LLC <br /> respectfully requests the City of South Bend to consider this petition at a public hearing then <br /> grant The LaSalle Apartments, LLC a waiver of its inadvertent failure to timely file an abatement <br /> application with the Auditor for Tax Year 2017 (Pay in 2018). <br /> 10. The LaSalle Apartments, LLC's failure to submit the abatement deduction application earlier <br /> was unintentional and was corrected immediately after The LaSalle Apartments, LLC became <br /> aware of the problem. The company has taken steps to ensure that it does not fail to file its <br /> deduction application again. Additionally The LaSalle Apartments, LLC would note that it <br /> successfully completed the project and has tried to be a good corporate citizen of the City of <br /> South Bend. The LaSalle Apartments, LLC's corporate representative will address any concerns <br /> the City of South Bend may have when this matter comes before the council. <br /> Respectfully submitted, <br /> Jeff y A. Ryan <br />