HomeMy WebLinkAboutTax Exemption - Information Technology Equipment - Data Realty Northern Indiana, LLC - 1440 Ignition DriveAttes
RESOLUTION
4174 -12
Passed by the Common Council of the City of South Bend, Indiana
April 23,
20 12
Presented by me to the Mayor of the City of South Bend, Indiana
April 24, 20 12
City Clerk
ident of Common Council
Approved and signed by me L-rr-\ Lr 20 LL
City Clerk
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RESOLUTION NO. _l (-7 � — ( L
DECLARATORY RESOLUTION OF THE
COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA,
AUTHORIZING A PROPERTY TAX EXEMPTION FOR
CERTAIN ENTERPRISE INFORMATION TECHNOLOGY EQUIPMENT
PURSUANT TO INDIANA CODE 6- 1.1 -10 -44
(DATA REALTY NORTHERN INDIANA, LLC PROJECT LOCATED AT
1440 IGNITION DRIVE SOUTH IN THE SIXTH COUNCIL DISTRICT)
WHEREAS, Indiana Code 6- 1.1 -10 -44 (the "Act ") authorizes the Common
Council (the "Common Council ") of the City of South Bend, Indiana (the "City ") to make a
determination that certain qualified personal property owned by a eligible business is exempt from
property taxation to the extent such property is located in the City; and
WHEREAS, Data Realty Northern Indiana, LLC (the "Company "), has announced
its plans to locate a computing, networking, and data storage facility (the "Project ") at 1440
Ignition Drive South in the City (the "Site ");
WHEREAS, the jobs to be created by the Project will have an average employee
wage of $28.36 per hour and the Project will result in a capital investment of $14.2 million in real
and personal property improvements; and
WHEREAS, the Company has presented to this Common Council a Letter
Agreement, a form of which is attached hereto as Exhibit A and the terms of which are
incorporated herein (the "Agreement "), in which Agreement the Company describes the Project,
and pursuant to which the Company requests that this Common Council determine that (i) the
Company is an 'Eligible Business" as defined herein and in the Act; and (ii) certain of the personal
property to be owned by the Company and located at the Site listed at Exhibit A to the Agreement
and including any equipment which may replace such equipment (the "Computer Equipment ") is
"Qualified Property" as defined herein and in the Act and therefore qualifies for the property tax
exemption provided by the Act; and
WHEREAS, as used herein and as defined in the Act, "Qualified Property" means
certain enterprise information technology equipment acquired after June 30, 2009, which would
include any of the personal property listed below, but would not include computer hardware
designed for a single user, workstation, or departmental level use:
(a) Hardware supporting computing, networking, or data storage function,
including servers and routers;
(b) Networking systems having an industry designation as equipment within
the "enterprise" or "data center" class of networking systems that support
the computing, networking, or data storage functions; or
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(c) Generators and other equipment used to ensure an uninterrupted power
supply to the equipment described in subparagraph (a) or (b) above; and
WHEREAS, "Eligible Business" as used herein and defined in the Act means an
entity that meets each of the following requirements:
(a) The entity is engaged in a business that operates one or more facilities
dedicated to computing, networking or data storage activities;
(b) The entity is located in a facility or data center in Indiana;
(c) The entity invests in the aggregate at least $10,000,000 in real and personal
property in Indiana after June 30, 2009; and
(d) The average employee wage of the entity is at least 125% of the county
average wage for each county in which the entity conducts its business
operations; and
WHEREAS, the Company has certified in the Agreement that (i) it qualifies as an
Eligible Business and (ii) the Computer Equipment constitutes Qualified Property; and
WHEREAS, the Project and the real and personal property improvements to be
made by the Company at the Site by the Company will benefit the welfare of all citizens and
taxpayers of the City;
NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of
South Bend, Indiana, as follows:
SECTION 1. The Common Council hereby makes the following findings based
upon the information provided by the Company in the Agreement:
A. The Company constitutes an Eligible Business; and
B. The Computer Equipment constitutes Qualified Property.
SECTION II. Subject to the completion of the procedures required by the Act and
described below, the Common Council provisionally declares the Computer Equipment to be
exempt from property taxation, which exemption will continue for an unlimited period of time,
provided that the Company continues to qualify as an Eligible Business and the Computer
Equipment continues to qualify as "Qualified Property" under the Act.
SECTION III. The Common Council hereby authorizes a notice of the adoption
and the substance of this Declaratory Resolution to be published in accordance with Subsection (g)
of the Act and the Clerk is hereby authorized to cause to be filed a copy of the notice and this
resolution with each taxing unit located in the County. Additionally, a copy of this Declaratory
Resolution shall be filed with the St. Joseph County Assessor's office. The notice shall specify a
date when the Common Council will receive and hear all remonstrances and objections from
interested persons. Following such hearing, the Common Council will consider the adoption of a
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confirming resolution to modify, confirm or rescind this Declaratory Resolution and authorize the
execution of the Agreement by the Mayor and the Clerk, for an on behalf of the City, granting the
property tax exemption authorized under the Act for the Qualified Property.
SECTION IV. This Resolution shall be in full force and effect from and after its
adoption by the Common Council and approval the May
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CITY OLE" ni BEND, IN
TO THE COMMON COUNCIL OF THE CITY OF SOUTH BEND:
Your Committee of the Whole, to whom was referred:
BILL NO.
12 -35 A DECLARATORY RESOLUTION OF THE COMMON
COUNCIL OF THE CITY OF SOUTH BEND, INDIANA,
AUTHORIZING A PROPERTY TAX EXEMPTION FOR
CERTAIN ENTERPRISE INFORMATION TECHNOLOGY
EQUIPMENT PURSUANT TO INDIANA CODE 6- 1.1 -10 -44
DATA REALTY NORTHERN INDIANA, LLC PROJECT
LOCATED AT 1440 IGNITION DRIVE SOUTH IN THE
SIXTH COUNCIL DISTRICT
Respectfully report that they have examined the matter and that in their opinion,
this bill is being recommended to the full Council with a favorable
recommendation.
This bill was heard by the Community & Economic Development Committee.
Karen L. White
Chairperson, Committee of the Whole
1200 CouNTY -Crrr BUILDING
227 W. JEFFERSON BOULEVARD
SOUTH BEND, INDIANA 46601 -1830
PHONE 574 /235 -9371
FAx 574/235 -9021
CITY OF SOUTH BEND PETE BUTTIGIEG' MAYOR
COMMUNITY & ECONOMIC DEVELOPMENT
April 16, 2012
Derek Dieter, President
South Bend Common Council
435 County -City Building
South Bend, Indiana 46601
RE:DECLARATORY RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH
BEND, INDIANA, AUTHORIZING A PROPERTY TAX EXEMPTION FOR QUALIFIED
ENTERPRISE INFORMATION TECHNOLOGY EQUIPMENT PURSUANT TO INDIANA CODE
6- 1.1 -10 -44 (DATA REALTY NORTHERN INDIANA, LLC PROJECT LOCATED AT 1440
IGNITION DRIVE SOUTH IN THE SIXTH COUNCIL DISTRICT)
Dear President Dieter:
Attached for filing please find the above - referenced Declaratory Resolution to be considered by the
Common Council at its April 23, 2012 meeting. Approval of this Resolution would be the first step in
providing property tax exemption for qualifying enterprise information technology equipment to Data
Realty Northern Indiana, LLC. Attached as an Exhibit to the Resolution is a Letter Agreement wherein
Data Realty states their project meets the requirements of State law in order to receive this exemption.
Specifically, the project investment will be about $14.2 million, exceeding the required $10.0 million. $6.0
million of the investment is expected to be in equipment qualifying for the exemption. Additionally, the
jobs to be created will have an average wage of $28.36/hour, exceeding the requirement that they be greater
than 125% of the county average. The county average is about $18.50 /hour and 125% would be
$23.13/hour. The Resolution and Letter Agreement are both in the form prescribed by Resolution 4089 -11
approved by the South Bend Common Council March 14, 2011. Don Inks will be presenting the
Resolution.
Your favorable consideration is requested. Please do not hesitate to contact me if you need additional
information.
COMMUNITY DEVELOPMENT
PAMELA C. MPYER
574/235 -9660
FAx: 574/235 -9469
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DONALD E. INKS
574/235 -9371
EXHIBIT A
LETTER AGREEMENT
(see attached)
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LETTER AGREEMENT REGARDING
ENTERPRISE INFORMATION TECHNOLOGY EQUIPMENT
TAX EXEMPTION
April 16, 2012
The Common Council
City of South Bend, Indiana
227 West Jefferson Blvd. • Suite 400 S
South Bend, Indiana 46601
Dear Honorable Council Members:
Data Realty Northern Indiana, LLC (the "Company ") requests that the Common Council (the
"Common Council ") of the City of South Bend, Indiana (the "City "), take such action as is
necessary and required pursuant to Indiana Code § 6- 1.1 -10 -44 (the "Act ") in order to determine
that certain enterprise information technology equipment of the Company is exempt from
property taxation pursuant to the Act.
The Company proposes to locate a project at 1440 Ignition Drive South (the "Site ") which is
located within the boundaries of the City (the "Project ") which Project will result in a capital
investment in real and personal property at the Site of $14.2 million. $6.0 million of the personal
property improvements will be attributable to the installation at the Site of enterprise information
technology equipment which will include but be not limited to the equipment listed at Exhibit A
attached hereto and incorporated herein and also any enterprise information technology
equipment which may in the future replace the equipment listed at Exhibit A. Additionally, the
jobs created by the Project will result in an average employee wage of $28.36 per hour, which
exceeds 125% of the county average wage for St. Joseph County, Indiana.
On behalf of the Company, the undersigned hereby certifies that Company constitutes an
"Eligible Business" as such term is defined in the Act because the Company meets each of the
following requirements:
(a) The Company is engaged in a business that, upon completion of the Project, will operate
one or more facilities dedicated to computing, networking, or data storage activities;
(b) The Company is located in a facility or data center in Indiana;
(c) The Company will have invested upon completion of the Project in the aggregate at least
$10,000,000 in real and personal property which investment will have occurred after
June 30, 2009; and
(d) The average employee wage of the Company at the Site is at least 125% of the county
average wage for St. Joseph County, Indiana.
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The undersigned, for and on behalf of the Company, further hereby certifies that the enterprise
information technology equipment listed at Exhibit A attached hereto and incorporated herein is
Qualified Property because it has been or will be purchased after June 30, 2009, and it
constitutes:
(1) Hardware supporting computing, networking, or data storage function, including servers
and routers;
(2) Networking systems having industry designation as equipment within the "enterprise" or
"data center" class of networking systems that support the computing, networking, or data
storage functions; or
(3) Generators and other equipment used to insure an uninterrupted power supply to
equipment described subparagraph (1) or (2) above.
The undersigned further certifies for and on behalf of the Company that none of the Qualified
Property constitutes computer hardware designed for single user, workstation or departmental
level use.
The Company requests that all enterprise information technology equipment which would
constitute Qualified Property as defined herein and in the Act be deemed exempt from property
taxation as provided by the Act.
The Company acknowledges and agrees that, to the extent that it no longer qualifies as an
Eligible Business as defined herein and under the Act or to the extent that the enterprise
information technology equipment for which the Company desires the tax exemption no longer
qualifies as "Qualified Property" as defined herein or in the Act, said enterprise information
technology equipment will no longer be subject to the tax exemption.
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ompany ")
By:
Printed Name: 1 I C A1W1 ,'C
Its: ?/—,Ol r/ Gem I
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CITY ACKNOWLEDGEMENT:
The undersigned, acting for and on behalf of the City, enters into and acknowledges the terms of
the foregoing Letter Agreement. The Common Council, having adopted a declaratory resolution
(Resolution No. , adopted on , 20_,, provided notice as required by the
Act, and adopted a confirming resolution (Resolution No. , adopted on
20__) determining to grant the tax exemption provided by the Act, has completed the actions
necessary under the Act by the City to grant a property tax exemption for the Qualified Property
of the Company for an unlimited term so long as the Company meets the requirements of this
Agreement and the Act.
, 20_
ATTEST:
City Clerk
CITY OF SOUTH BEND, INDIANA
Mayor
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EXHIBIT A
Oualified Property Listing
Data Realty Northern Indiana (DRNI) will locate a Project that will result in a capital investment
in real and personal property of $14,200,000 at 1440 Ignition Drive South at Ignition Park.
DRNI will be purchasing Qualified Property pursuant to Indiana Code 6- 1.1 -10 -44 in an amount
expected to equal $6,000,000. That property will include generators and other equipment used to
ensure an uninterrupted power supply to both enterprise hardware and networking equipment
located in the Data Center. An outline of the equipment is included below.
Currently, the enterprise equipment is still being bid and so a more detailed list is not available at
this time. Data Realty Northern Indiana is in the process of conducting a thorough analysis of all
enterprise equipment being installed at the Data Center, including a cost segregation analysis,
and it will provide a revised schedule with line item detail to the Council once that analysis is
complete and prior to the Council's consideration of the Confirmatory Resolution giving final
approval for this exemption.
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