18-07 Petition for Non-Compliance- The LaSalle Apartments, LLC

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due typically between September and November of the same year that the re-assessment notice is issued. 6. In this case, The LaSalle Apartments, LLC did not receive a re-assessment notice from the Assessor for Tax Year 2017(Pay in 2018). Consequently The LaSalle Apartments, LLC was unaware that it was obligated to file its annual abatement deduction application within thirty days of the date of the Assessor's re-assessment notice. Immediately after learning of this oversight The LaSalle Apartments, LLC filed is Tax Year 2017 (Pay in 2018) abatement application with the Auditor. True copies of the company's abatement application and letter to the Auditor are attached to this petition collectively, as Exhibit 2. 7. The Auditor has informed The LaSalle Apartments, LLC that the Auditor has accepted The LaSalle Apartments, LLC's abatement application as a valid deduction for next tax year; that is, Tax Year 2018 (Pay in 2019). However, the Auditor has informed The LaSalle Apartments, LLC that it must obtain a waiver of noncompliance from the City of South Bend before the Auditor will apply,The LaSalle Apartments, LLC's abatement retroactively to Tax Year 2016 (Pay in 2017). Request for Waiver S. Under I.C. § 6-1.1-12.1-11.3, the City of South Bend has authority to waive a taxpayer's non- compliance with Indiana's tax abatement laws. Included with these powers is the power to waive a taxpayers'failure to file a timely or complete abatement deduction application with the county auditor. See I.C. § 6-1.1-12.1-11.3(a)(5). 9. To do so,the City of South Bend must first conduct a public hearing on the taxpayer's request for a waiver,then pass a resolution waiving the taxpayer's non-compliance. See I.C. § 6-1.1-12.1- 11.3(c). In accordance with these provisions of Indiana law, The LaSalle Apartments, LLC respectfully requests the City of South Bend to consider this petition at a public hearing then grant The LaSalle Apartments, LLC a waiver of its inadvertent failure to timely file an abatement application with the Auditor for Tax Year 2017 (Pay in 2018). 10. The LaSalle Apartments, LLC's failure to submit the abatement deduction application earlier was unintentional and was corrected immediately after The LaSalle Apartments, LLC became aware of the problem. The company has taken steps to ensure that it does not fail to file its deduction application again. Additionally The LaSalle Apartments, LLC would note that it successfully completed the project and has tried to be a good corporate citizen of the City of South Bend. The LaSalle Apartments, LLC's corporate representative will address any concerns the City of South Bend may have when this matter comes before the council. Respectfully submitted, Jeff y A. Ryan