Bill No. 23-64 Tax Abatement Waiver of Non-Compliance for Nilkanth Properties 4836 W. Western Avenue

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WHEREAS, the Indiana General Assembly has expressed the policy of this State by enacting laws that expressly permit tax abatement noncompliance events such as the untimely or erroneous filing of an application form to be waived; and WHEREAS, the noncompliance event has been corrected, and a public hearing of the Common Council has been held on the subject of this Resolution. NOW, THEREFORE, IT IS HEREBY RESOLVED BY THE COMMON COUNCIL OF THE CITY OF SOUTH BEND AS FOLLOWS: SECTION 1. The Taxpayer has presented testimonial and documentary evidence supporting the Taxpayer's (a) progress towards satisfying its obligations detailed in its original Statement of Benefits and its application for tax deduction related to the extension of a Dairy Queen Grill & Chill (the "Property"), and (b) inadvertent oversight leading to a belated filing or filing in the incorrect office of the CF-1/RE and 322/RE forms to claim the benefits of a tax deduction for the January 1, 2020, January 1, 2021, January 1, 2022, and January 1, 2023, assessment dates of the Property. SECTION 2. The foregoing facts, taken together, lead the Common Council to conclude that the Taxpayer has substantially fulfilled its projected plans to improve and conduct operations at the Property contemplated as part of the 2018 Resolution (the "Deduction") and that its belated/errant filing of applications required to claim the benefits of the Deduction as of for taxes due and payable in 2021, 2022, 2023, and 2024 was inadvertent. SECTION 3. The Common Council hereby waives all matters of noncompliance that may be waived under State and local law regarding the late filing of applicable deduction applications in order for the Taxpayer to claim and receive the benefit of the Deduction on its investment contemplated as part of the 2018 Resolution as of the January 1, 2020, January 1, 2021, January 1, 2022, and January 1, 2023, assessment dates, all as is permitted under Indiana Code 6-1.1- 12.1-11.3 (including specific waiver of any and all nonconformities relating to the requirement, under Indiana Code § 6-1.1-12.1-5 that economic revitalization area deduction applications be timely filed with the county auditor to claim property tax deductions for the 2020-Pay-2021,2021- Pay-2022 tax years, 2022-Pay-2023 and 2023-Pay-2024). SECTION 4. The Common Council incorporates herein by reference, and hereby ratifies and reaffirms: (a)the 2018 Resolution; (b)the tax deduction application and statements of benefits of the Taxpayer; and (c) the recitals of this Resolution. The Common Council and the Clerk of the City of South Bend are authorized to take all such further acts and execute and deliver all such further documents for the St. Joseph County Auditor or otherwise as may be reasonably necessary to give effect to this Resolution, all without further application to or formal action by the Common Council. SECTION 5. This Resolution shall be in full force and effect from and after its passage and approval by the Mayor.