HomeMy WebLinkAboutConfirming Tax Abatement - G.H.S. Corporation d/b/s Strings 6879 Enterprise Dr. (5 Yr. Personal Property)RESOLUTION
4072-1 t
Passed by the Common Council of the City of South Bend, Indiana
January 10, 11
20
Attest:
City Clerk
President of Common Councif
Presented by me to the Mayor of the City of South Bend, Indiana
January 11, 20 11
Approved and signed by me 20
City Clerk
RESOLUTION NO. ~ ~ 12-- (, `
A RESOLUTION CONFIRMING THE ADOPTION OF A
DECLARATORY RESOLUTION DESIGNATING CERTAIN AREAS
WITHIN THE CITY OF SOUTH BEND, INDIANA, COMMONLY
KNOWN AS
6879 ENTERPRISE DRIVE
TO BE AN ECONOMIC REVITALIZATION AREA FOR PURPOSES OF
A FIVE (5) YEAR PERSONAL PROPERTY TAX ABATEMENT FOR
G.H.S. CORPORATION d/b/a GHS STRINGS
WHEREAS, the Common Council of the City of South Bend, Indiana, has
adopted a Declaratory Resolution designating certain areas within the City as Economic
Revitalization Areas for the purpose of tax abatement consideration; and
WHEREAS, a Declaratory Resolution designated the area commonly known as
6879 Enterprise Drive, South Bend, Indiana, and which is more particularly described as
follows:
Lot lettered "C" as shown on the recorded plat of Olive Road Commerce Park
Section Two, first replat recorded January 22, 1999 as document number
9903188 in the Office of the Recorder of St. Joseph County, Indiana
and which has Key Number 25-1011-0187 a/k/a 71-03-19-300-005.000-009, as an
Economic Revitalization Area; and
WHEREAS, notice of the adoption of a Declaratory Resolution and the public
hearing before the Council has been published pursuant to Indiana Code 6-1.1-12.1-2.5;
and
WHEREAS, the Council held a public hearing for the purposes of hearing all
remonstrances and objections from interested persons; and
WHEREAS, the Council has determined that the qualifications for an economic
revitalization area have been met.
NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of
South Bend, Indiana, as follows:
SECTION I. The Common Council hereby confirms its Declaratory Resolution
designating the area described herein as an Economic Revitalization Area for the
purposes of tax abatement. Such designation is for Personal property tax abatement only
and is limited to two (2) calendar years from the date of adoption of the Declaratory
Resolution by the Common Council.
SECTION II. The Common Council hereby determines that the property owner is
qualified for and is granted Personal property tax deduction for a period of (5) five years,
and further determines that the petition complies with Chapter 2, Article 6, of the
Municipal Code of the City of South Bend and Indiana Code 6-1.1-12 et seg.; provided
however, the Petitioner may not receive an economic revitalization area deduction if it
receives an enterprise zone investment deduction under I.C. 6-1.1-45 for the same
property.
SECTION III. This Resolution shall be in full force and effect from and after its
adoption by the Common Council and approved by the Mayor.
Member of the Common Council
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1200 COUNTY-CITY BUILDING
227 W. JEFFERSON BOULEVARD
SOUTH BEND, INDIANA 46601-1H3O
PHONE 574/ 235-9371
FAx 574/235-9021
TDD 574/ 235-5567
CITY OF SOUTH BEND STEPHEN J. LUECKE, MAYOR
COMMUNITY ~L ECONOMIC DEVELOPMENT
,JEFFREY V. GIBNEY
EXECUTIVE DIRECTOR
November 30, 2010
Council Member Timothy Rouse, Chairperson
Community & Economic Development Committee
South Bend Common Council
4th Floor, County City Building
South Bend, IN 46601
RE: Personal Property Tax Abatement Petition for:
G.H.S. Corporation d/b/a GHS Strings
Dear Council Member Rouse:
Please find attached the Department of Community & Economic Development's report on a personal
property tax abatement petition for the above-referenced petitioner. Also attached is a copy of the petition,
Statement of Benefits form, and supporting information. The project calls for the acquisition and
installation of new equipment as part of the company's planned relocation to a new facility located at 6879
Enterprise Drive.
The report contains the Department's findings relative to the above petition. G. H. S. Corporation will be
transferring, purchasing and installing new and used equipment. All of the used equipment will come from
outside the State of Indiana. The total project cost for the equipment is estimated at $600,000 to $1,000,000.
The project meets the qualifications fora (5) five-year personal property tax abatement and a representative
from G. H. S. Corporation will be available to meet with the Committee on Monday, December 13, 2010.
Should you or any of the other Council members have any questions concerning the report, or need
additional information, please feel free to call me at 235-5835.
Sincerely,
Bob Mathia
Assistant Director,
Economic Development
Attachments
cc: South Bend Common Council Members
Mayor Stephen Luecke
Jeff Gibney
Don Inks
COMMUNITY DEVELOPMENT ECONOMIC DEVELOPMENT
PAA1ELA C. MEYER DONALD E. INKS
5741235-9660 574/235-9371
Fax: 574/235-9697
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FINANCIAL A' PROGRAM
MANAGEMENT
ELIZABETH LEONARD
574/235-9371
1200 COUN'T'Y-CITY BUILDING
227 W. JEFFERSON BOULEVARD
SOUTH BEND, INDIANA 46601-1830
PHONE 574/235-9371
PAX 574/235-9021
TDD 574/ 235-5567
CITY OF SOUTH BEND STEPHEN J. LUECKE, MAYOR
COMMUNITY ~L ECONOMIC DEVELOPMENT
JEFFREY V. GIBNEY
EXECUTIVE DIRECTOR
TAX ABATEMENT REPOR T
TO: SOUTH BEND COMMON COUNCIL
FROM: BOB MATHIA
SUBJECT: PERSONAL PROPERTY TAX ABATEMENT PETITION FOR:
G.H.S. CORPORATION d/b/a GHS STRINGS
DATE: November 30, 2010
On November 29, 2010, a petition for personal property tax abatement consideration for property located
at 6879 Enterprise Drive was filed with the City Clerk by G.H.S. Corporation d/b/a GHS Strings.
Pursuant to Chapter 2, Article 6, Section 2-84.2 of the Municipal Code of the City of South Bend, this
petition was referred to the Department of Community and Economic Development for purposes of
investigation and preparation of a report determining whether the area qualifies as an Economic
Revitalization Area pursuant to I.C.6-1.1-12.1 and whether all zoning requirements have been met.
The Department of Community and Economic Development has reviewed the petition (a copy of which is
attached), investigated the area, and makes the following report.
PROJECT SUMMARY
G.H.S. Corporation is one of the largest domestic manufactures of strings for fretted instruments,
including for example strings of classic, acoustic and electric guitars, bass instruments, mandolins, banjos,
fiddles and many other instruments. Petitioner is proposing to relocate its primary string manufacturing
operations to South Bend in a phased transition process to ramp up production and commence production
during 2011. The project consists of the installation of string manufacturing equipment including, without
limitation, automated ball-end machines, and computer monitored string tension and winding equipment.
G.H. S. Corporation will be transferring or purchasing and installing new and used equipment. All of the
used equipment will come from outside the State of Indiana. The estimated cost of the project is $600,000
to $1,000,000.
COMMUNITY DEVELOPMENT ECONOMIC DEVELOPMENT FINANCGIL A' PROGRAM
PAMELA C. MEYER DONALD E. INKS MANAGEMENT
574/235-9660 574/235-9371 ELIZABETH LEONARD
FAX: 574!235-9697 574/235-9371
South Bend Common Council
RE: Tax Abatement for G.H.S. Corporation d/b/a GHS Strings
November 30, 2010
Page 2
At a cost amount of $600,000 total taxes to be abated during the (5) five-year abatement period are
estimated at $26,096. Total taxes to be paid during the (5) five-year abatement period are estimated at
$23,746. At a cost of $1,000,000 total taxes to be abated during the (5) five-year abatement period are
estimated at $43,494. Total taxes to be paid during the (5) five-year abatement period are estimated at
$39,577.
EMPLOYMENT IMPACT
Per the petition, it is estimated that the total project will create at least fifteen (15) new, permanent, full-
timejobs in the first year of production representing a new annual payroll of at least $350,000. Because
the project is new to South Bend there are no existing jobs.
ABATEMENT QUALIFICATION
1. A review of the tax abatements previously granted finds that the petitioner has not been granted or
been associated with any previous tax abatements.
2. The Building Commissioner has reviewed the petition and finds the property to be properly zoned
for the proposed project.
A review of the South Bend Redevelopment designation areas finds that the property is located in
the Airport Economic Development Area, which is a Tax Incremental Allocation Area; therefore,
the petition for personal property tax deduction must first be approved by the South Bend
Redevelopment Commission.
4. A review of the Tax Abatement Ordinance No. 9394-03 finds that the petitioner meets the
qualifications fora (5) five-year personal property tax abatement under section 2-84.2, Tangible
Personal Property Tax Abatement.
5 YEAR
26-Nov-10
G.H.S Corporation d/b/a GHS Strings
South Bend German Township
Personal Property Tax Abatement Schedule*
Tax Key Number
Current Assessed Value:
Estimated Project Cost:
25-1011-0187
0
600,000
40% 60%
100% 80%
Year1 Year2
55% 45% 37%
60% 40% 20%
Year 3 Year 4 Year 5
Current
Assessed Value: AV & Tax Pav 2011 Pav 2012 Pav 2013 Pav 2014 Pav 2015
Current Assessed Value 100% 0 0 0 0 0 0
Base Assessed Value 240,000 360,000 330,000 270,000 222,000
Less Abatement Deduction (240,000) (288,000) (198,000) (108,000) (44,400)
Net Assessed Value 0 0 72,000 132,000 162,000 177,600
Prooerty Taxes:
Assume constant tax rate of 4.4232% 4.4232% 4.4232% 4.4232% 4.4232% 4.4232%
Gross Tax (tax rate x net assessed value)
Less Circuit Breaker Credit
Net Tax
Circuit Breaker Cap
Circuit Breaker
Debt Service
Circuit Braker Cap
0 0 3,185 5,839 7,166 7,856
0 0 0 0 0 (299)
0 0 3,185 5,839 7,166 7,557
3.0000% 0 7,200 10,800 9,900 8,100 6,660
0.5051 % 0 0 364 667 818 897
0 7,200 11,164 10,567 8,918 7,557
New Combined Net
Existing Project Existing & New Tax Tax
Year Taxes Taxes Taxes Abated Paid
Pay 2011 0 8,412 8,412 8,412 0
Pay 2012 0 12,618 12,618 9,434 3,185
Pay 2013 0 11,567 11,567 5,728 5,839
Pay 2014 0 9,464 9,464 2,298 7,166
Pay 2015 0 7,781 7,781 224 7,557
Totals 0 49,842 49,842 26,096 23,746
*This schedule is for estimation purposes only and assumes constant tax rates. The true tax values
will ultimately be determined by the actual assessed valuation and the then current tax rates.
5 YEAR
29-Nov-10
G.H.S Corporation d/b/a GHS Strings
South Bend German Township
Personal Property Tax Abatement Schedule*
Tax Key Number
Current Assessed Value:
Estimated Project Cost:
25-1011-0187
0
1,000,000
40% 60%
100% 80%
Year1 Year2
55% 45% 37%
60% 40% 20%
Year 3 Year 4 Year 5
Current
Assessed Value: AV & Tax Pav 2011 Pav 2012 Pav 2013 Pay 2014 Pay 2015
Current Assessed Value 100% 0 0 0 0 0 0
Base Assessed Value 400,000 600,000 550,000 450,000 370,000
Less Abatement Deduction (400,000) (480,000) (330,000) (180,000) (74,000)
Net Assessed Value 0 0 120,000 220,000 270,000 296,000
Prooertv Taxes:
Assume constant tax rate of 4.4232% 4.4232% 4.4232% 4.4232% 4.4232% 4.4232%
Gross Tax (tax rate x net assessed value)
Less Circuit Breaker Credit
Net Tax
Circuit Breaker Cap
Circuit Breaker
Debt Service
Circuit Braker Cap
0 0 5,308 9,731 11,943 13,093
0 0 0 0 0 (498)
0 0 5,308 9,731 11,943 12,595
3.0000% 0 12,000 18,000 16,500 13,500 11,100
0.5051% 0 0 606 1,111 1,364 1,495
0 12, 000 18, 606 17, 611 14, 864 12, 595
New Combined Net
Existing Project Existing & New Tax Tax
Year Taxes Taxes Taxes Abated Paid
Pay 2011 0 14,020 14,020 14,020 0
Pay 2012 0 21,031 21,031 15,723 5,308
Pay 2013 0 19,278 19,278 9,547 9,731
Pay 2014 0 15,773 15,773 3,830 11,943
Pay 2015 0 12,969 12,969 374 12,595
Totals 0 83,071 83,071 43,494 39,577
"This schedule is for estimation purposes only and assumes constant tax rates. The true tax values
will ultimately be determined by the actual assessed valuation and the then current tax rates.
BARNES ÞBURG LI.P
Richard J. Deahl
(574) 237-1240
richard.deahl@btlaw.com
600 1st Source Bank Center
100 North Michigan
South Bend, IN 46601.1632 U.S.A.
(574) 233-1171
Fax (574) 237-1125
www.btlaw.com
November 29, 2010
VIA HAND DELIVERY
Mr. John Voorde
City Clerk
County-City Building - 4th Floor
South Bend, Indiana, 46601
RE: G.H.S. Corporation
Application for Personal Property Tax Abatement
Dear Mr. Voorde:
We are pleased to enclose an original and two copies of the following documents for
filing on behalf of G.H.S. Corporation d/b/a GHS Strings:
Petition for Personal Property Tax Abatement for consideration;
2. Statement of Benefits (Form SB-1/PP);
3. Form of Declaratory Resolution for the Common Council's consideration; and
4. Form of Confirmatory Resolution for consideration.
Please note that we have also enclosed a check in the amount of $250.00 payable to the City of
South Bend for the appropriate filing fee.
As you will see, this Petition relates to the proposed relocation of GHS Strings'
manufacturing operations to South Bend. GHS is one of the largest domestic manufacturers of
strings for fretted instruments, including guitars, bass instruments, banjos, fiddles, etc. GHS is
proposing to relocate its primary string manufacturing operations to South Bend in a phased
transition, which will result in 15-20 immediate jobs (with the likelihood of this doubling within
one to two years) and an original investment in equipment of approximately $650,000.
We appreciate the Common Council's consideration and look forward to working with
the City's Department of Community and Economic Development and the Council to discuss the
proposed project in more detail. We understand that the scheduling for this matter will include
(a) meeting before the Redevelopment Commission on Friday, December 3rd, (b) meeting before
the Common Council (both committee and public portion) on December 13`x, and (c) a meeting
to address the confirming resolution on January 10, 2011.
Atlanta Chicago Delaware Indiana Michigan Minneapolis Ohio Washington, D.C.
Mr. John Voorde
November 29, 2010
Page 2
As always, please feel welcome to contact me if you have any questions or concerns or if
we can provide any additional information. Thank you for your professional assistance.
Very truly yours,
ES & THORNBURG LLP
Richard J. Deahl
RJD:sIr
Enclosure
cc: Mr. Robert Mathia (via hand delivery)
Mr. Russell McFee
SBDS02 RJD 412976v1
BARNESÞBURG LLP
CITY OF SOUTH BEND PETITION FOR
TANGIBLE PERSONAL PROPERTY TAX ABATEMENT CONSIDERATION
The undersigned owner(s) of new manufacturing equipment, personal property, located within the
City of South Bend, hereby petitions the Common Council of the City of South Bend for personal
property (new manufacturing equipment) tax abatement consideration and pursuant to I.C. 6-1.1-12.
1-1 et seq., and South Bend Municipal Code Section 2-84.2 et sec ., for this petition states the
following:
1. Describe the proposed project, including information about the new manufacturing
equipment personal property ("equipment") to be installed, the amount of land to be used, if
any, the proposed use of the equipment, and a general statement as to the value of the project
to your business.
G.H.S. Corporation dibla GHS Strings (the "Petitioner") is one of the largest domestic
manufacturers of strings for fretted instruments, including (for example) strings for classic
acoustic and electric guitars, bass instruments, mandolins, banjos, fiddles and man o~ ther
instruments. Petitioner. is proposing to relocate its r~marv string manufacturing operations
to South Bend, Indiana in a phased transition to ramp-up and commence production during
2_011. The Petitioner's project consists of the installation of string manufacturing equipment
including, without limitation, automated ball-end machine(s) and computer monitored string
tension and winding equipment, having an original cost in excess of $650,000.
2. The project will create at least 15-20 new, permanent, jobs within the first year,
representing a new annual payroll of between $350,000 and $500,000. The Petitioner
anticipates that the number of jobs (and associated payroll) will nearly double as production
progresses through 2011 and 2012. The jobs related to this proposed project are new jobs to
the South Bend community. The Petitioner is working with a staffing placement firm to seek
qualified candidates for various positions. With the exception of certain salaried positions,
Petitioner anticipates paying an hourly wage in excess of $9.00 per hour, together with paid
holidays.
3. Estimate the cost of the Equipment: The estimated cost of equipment which will be reported
for Indiana personal property taxes is estimated to be between $600,000 and $1 000 000.
4. (a) The Equipment is owned or to be owned by the following individuals or corporations
(if the business organization ispublicly-held, indicate also the name of the corporate
parent, if any, and the name under which the corporation has filed with the Securities
and Exchange Commission):
NAME
ADDRESS
INTEREST
G.H.S. Corporation 2813 Wilber Ave. Owner
(or subsidiary) Battle Creek, MI 49015
(b) The following other persons lease, intend to lease, or have an option to buy this
equipment (include corporate information as required in (4)(a) above, if applicable):
NAME ADDRESS INTEREST
N/A NIA N/A
5. Give a brief description of the overall nature of the business and of the operations occurring
at the location for which tax abatement is requested:
The Petitioner is en~a~ed in the business of manufacturin strings for many different fretted
instruments. The Petitioner is considering locating is production operations in a suite
containing approximately 16,000 square feet (mixed use for manufacturing/office/storage
located at 6879 Enterprise Drive, in South Bend.
6. The commonly known address of the property where the Equipment is located is:
The equipment is proposed to be_located at 6879 Enterprise Drive South Bend Indiana
7. The Key Number of said property is: The key number ofthe real estate where the equipment
is proposed to be located is 025-1011-0187 (a/k/a 71-03-19-300-005.00-091
8. Attach the legal description of the property where the equipment is to be located, marked
"Exhibit A," and is hereby incorporated herein. Please see Exhibit A attached hereto.
9. Attach a map and/or plat describing the property where the equipment is to be located,
marked "Exhibit B," and is hereby incorporated herein.
Please see Exhibit B attached hereto.
10. Attach photographs of the property, taken within 30 days of filing of this petition, marked
"Exhibit C," and hereby incorporated herein. Please see Exhibit C attached hereto.
11. The current assessed valuation of the tangible personal property to be replaced by the new
manufacturing equipment $ None ($0.00)
12. The current use of the real property where the Equipment will be installed is mixed-use for
light manufacturing, warehouse and office. The suite considered by Petitioner is currently
vacant. The current zoning is "LI" Light Industrial (use) and n/a (height and area).
(This information maybe obtained from the Building Department 235-9553.)
13. List the real and personal property taxes paid at the location during the previous five years,
whether paid by the current owner or a previous owner:
YEAR REAL PROPERTY TAXES PERSONAL PROPERTY TAXES
The Petitioner has not owned real estate or otherwise operated manufacturingequipment on
which taxes would be paid, in the past. This proposed project involves the relocation ofout-
of-state manufacturing operations to South Bend.
(This information may be obtained from the St. Joseph County Treasurer's office 235-9531.)
14. Describe the commitment made within the past five years by your firm to hiring minority
individuals, including number of minorities employed during each of the past five years,
specifying whether full time or part-time and whether permanent of temporary employees.
The Petitioner shall also list the current number of total employees (full and part-time) and
the current number of minority individuals (full and part-time).
Year Total Minority Minority Minority
Employees Total Full-Time Part-Time
* * Current 86 5 5 0
2009 97 5 5 0
2008 101 5 5 0
2007 102 5 5 0
2006 114 6 6 0
** As noted above, Petitioner has not previously conducted operations or em l~oyed
employees in Indiana. The information above relates to operations conducted by Petitioner
in Michigan.
15. Describe on-site child care of day care facilities, services or benefits currently offered or
proposed to be offered by the Petitioner for children of employees.
None.
16. What is your best estimate of the market value of the new Equipment after installation?
The market value of Petitioner's equipment is estimated to be in excess of $1 000 000.
17. What is your best estimate of the amount of taxes to be abated during each of the five years
after installation? The following estimates are based on equipment installations with a cost
of $600,000 and a 3.5% tax rate (for purposes of the estimate of taxes to be abated)
Year Estimated Dollar Amount
1 $8,400
2 $9,400
3 $5,300
4 $2,700
5 $1,200
18. What is the commitment your firm will make to minority employment during the five years
of tax abatement?
Petitioner. is an equal opportunity employer with a focus on attractine, hiring and retainin
qualified employees. In addition, Petitioner is committed to following measures during
next five bears to attract minority candidates to apply for positions at GHS. Rather than
relying on walk-in traffic for the applicant pool, Petitioner will use local emplo.
agencies to attract candidates, including minority candidates.
19. The Equipment has not been installed as of the date of filing of this petition. The signature at
the end of this Petition is verification of this statement.
20. The standard Industrial Classification Manual major group within which the proposed project
would be classified, by number and description: 332618 (Other Fabricated Wire Product
Manufacturing)
21. The Internal Revenue Service Code of Principal Business Activity by which the proposed
project would be classified, by number and description: Manufacturing
22. The real property where the Equipment will be installed is located in the following
Allocation Area, if any, declared and confirmed by the South Bend Redevelopment
Commission:
Airport Economic Development Area
23. Other anticipated public financing for the project including, if any, industrial revenue-
bonding to besought oralready authorized, assistance through the United States Department
of Housing and Urban Development funds from the City of South Bend, Small Business
Association Sections 503 and 504 financing through the Business Development Corporation
of South Bend, Mishawaka, and the -St. Joseph County, Indiana; or other public financial
assistance, including but not limited to public works improvements.
24. Describe how and why the manufacturing equipment to be replaced or the facility in which
Equipment will be added is currently technologically, economically or energy obsolete and
how and why that obsolescence may lead to a decline in employment and tax revenues:
N/A
25. The new manufacturing equipment will be used in the direct production, manufacture,
fabrication, assembly, extraction, mining, processing, refining, or finishing of other tangible
personal property and that the equipment was never before used by its owner for any purpose
in Indiana. The signature at the end of this Petition is verification of this statement.
26. The following person(s) should be contacted as Petitioner's agent regarding additional
information and public hearing notifications:
Name: Timothy D. Hernly
Richard J. Deahl
Address: Barnes & Thornburg LLP
100 North Michigan, Suite 600
City, State, Zip Code: South Bend, IN 46601
Telephone: 574-233-1171
WHEREFORE, Petitioner requests that the Common Council of the City of South Bend,
Indiana, adopt a declaratory resolution designating the area described herein to be an economic
revitalization area for purposes of tangible personal property tax abatement consideration, and after
publication of notice and public hearing, determine qualifications for an economic revitalization area
have been met, and confirm such resolution. Petitioner herein hereby verifies that the required
$250.00 filing fee to cover processing and administrative costs pursuant to Section 2-84.7 of the
Municipal Code of the City of South Bend has been paid in full.
Name of Property Owners(s):
G.H.S. Corporation d/b/a GHS Strings
By:
(Signed Name)
~~s~ a.e.ar
(Typed or printed name and capacity of signor if
signed by an agent or representative of the owner)
Dated: "~'-~ /~-° ~
EXHIBIT A
LEGAL DESCRIPTION OF REAL PROPERTY
LOT LETTERED "C" AS SHOWN ON THE RECORDED PLAT OF OLIVE
ROAD COMMERCE PARK SECTION TWO, FIRST REPEAT RECORDED
JANUARY 22, 1999 AS DOCUMENT NUMBER 99031881N THE OFFICE OF
THE RECORDER OF ST. JOSEPH COUNTY, INDIANA
EXHIBIT B
MAP OF PROPERTY
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EXHIBIT C
PHOTOGRAPHS
(PLEASE SEE ATTACHED)
SBDS02 RJD 412784v1