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May 8, 2014 <br />South Bend Common Council <br />City of South Bend <br />227 W. Jefferson Blvd. <br />South Bend, Indiana 46601 -1830 <br />RE: Resolution Number; 4198 -12 <br />South Bend Common Council Members, <br />TIRE <br />PerformaSc ° <br />7101 Vorden Parkway <br />South Bend IN 46628 <br />800 428 8355 <br />574 287 2345 <br />FAX 574 236 7707 <br />www.tirarack.com <br />This letter is written to respectfully request reinstatement of tax abatement effective March 1, 2013 for <br />the property described as "Lot 1 BW Business Park Major Sub 02.03 New Replat 4013-16-01". This is a <br />new office building approximating 34,000 sq. ft, and is located at 7015 Vorden Parkway, South Bend, <br />Indiana 46628. The Common Council had originally adopted and approved tax abatement for this <br />property under Resolution Number 4198 -12 dated August 14, 2012. <br />We received Notice of Assessment (Form 11) dated November 5, 2013 from the St. Joseph County <br />Assessor sometime in mid- November 2013 with a retroactive assessment date of March 1, 2013. While <br />the Form 11 states clearly "The Deadline to file an appeal is December 20", 2013 ", we did not intend to <br />file an appeal because we agreed with the assessment value as stated on the Form 11. We had assumed <br />that we met all filing compliance obligations for tax abatement and did not associate the Form 11 with <br />any new filing requirement. The Tire Rack had timely filed the original Statement of Benefits (see <br />attached) for the project tax abatement and all subsequent annul filings of Form CF -1, Compliance with <br />Statement of Benefits (see attached). <br />We received a property tax bill from the St. Joseph County Treasurer in April 2014 for taxes assessed <br />March 1, 2013 and payable by May 12, 2014. We then Inquired why the bill did not reflect the approved <br />abatement. We were Informed that Form 322/RE, Application for Deduction from Assessed Valuation of <br />Structures in Economic Revitalization Areas (ERA), Is required to be filed with the County Auditor. Upon <br />reading the Form 322/RE It states, "To obtain this deduction, a Form 322/RE must be filed with the <br />County Auditor before May 10 in the year in which the addition to assessed valuation (or new <br />assessment) is made, or not later than thirty (30) days after the assessment notice is mailed to the <br />property owner If it was mailed after April 10." Since the notice of assessment for March 1" 2013 was <br />sent in November 2013 we could not meet the May 10`" requirement. Since we could not meet the first <br />filing date of May 10'" it then falls to the "thirty (30) days after the assessment notice is mailed" filing <br />date. We failed to meet this filing date because, as stated before, we had assumed that we met all filing <br />compliance obligations and did not associate the Form 11 with any new filing requirement. <br />We have completed the Form 322/11E (attached) and respectfully request the Common Council's <br />support in resolving the timely filing of Form 322/RE with the County Auditor. <br />Respectfully, <br />Joseph T. Jams <br />JOSEPH T. JAMS <br />Chief Financial Otficar <br />Extension 4363 <br />llama @tlrerack.com <br />