HomeMy WebLinkAbout16-86 South Bend Ethanol Non ComplianceRESOLUTION NO.
A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH
BEND, INDIANA, APPROVING A WAIVER OF NONCOMPLIANCE FOR
LATE -FILED SCHEDULE OF DEDUCTION FROM ASSESSED VALUATION
PERSONAL PROPERTY IN ECONOMIC REVITALIZATION AREA (FORM
103 -ERA) AND COMPLIANCE WITH STATEMENT OF BENEFITS
PERSONAL PROPERTY (FORM CF -1 / PP) BY NOBLE AMERICAS SOUTH
BEND ETHANOL LLC FOR CERTAIN PERSONAL PROPERTY LOCATED AT
3201 WEST CALVERT STREET DESIGNATED AS AN ECONOMIC
REVITALIZATION AREA UNDER RESOLUTION 4332 -14
WHEREAS, the Common Council of the City of South Bend, Indiana (the
"Common Council ") at its meeting held on April 14, 2014 adopted its Confirming
Resolution 4340 -14 (the "Confirming Resolution ") confirming the designation of a certain
area within the City of South Bend, Indiana (the "City ") commonly known as 3201 West
Calvert Street, South Bend, Indiana (the "Subject Property ") pursuant to Indiana Code 6-
1.1 -12.1 (the "Act "), as an Economic Revitalization Area for the purposes of granting an
five (5) year tax abatement for personal property to Noble Americas South Bend Ethanol
LLC (the "Company "); and
WHEREAS, the Subject Property is more particularly described as follows:
Vac Sunset Pk SE' /4 Ex
Pt Sold to City S & Adj
& Mid Pt S1 /2E of Rr
Cont 61.834 Ac +-
Sec 16 -37 -2e
WHEREAS, the Common Council determined that the Company qualified for and
the Common Council granted a personal property tax abatement for a period of five (5)
years for qualifying personal property placed in service at the Subject Property as provided
in the alternate abatement schedule pursuant to the Section 17 of the Act set forth below:
Personal Property
Year
Abatement
1
100%
2
80%
3
60%
4
40%
5
20%
WHEREAS, the Company purchased and placed in service personal property at the
Subject Property that qualified for personal property tax abatement for the March 1, 2015
assessment year pursuant to the Confirming Resolution; and
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WHEREAS, the Company filed in April 2015 the Compliance with Statement of
Benefits Personal Property ( "Form CF- 1/PP ") with reportingksouthbendin.gov,
bzeebgsouthbendin.gov and sheintze @southbendin.gov; and
WHEREAS, the Company filed on May 15, 2015 with the Assessor the Business
Tangible Personal Property Assessment Return (Form 103 - LONG).
WHEREAS, the Company has since filed with the County Assessor the Form 103 -
ERA and Form CF -l/PP for the March 1, 2015 assessment year to incorporate and detail
the ERA deduction from installing new manufacturing equipment, new logistical
distribution equipment, new research and development equipment and /or new technology
equipment;
WHEREAS, the Company's Form CF -1 /PP and Form 103 -ERA for the March 1,
2015 assessment (attached as Exhibit A) was submitted after May 15, 2015;
WHEREAS, the Company is requesting pursuant to Sections 9.5 and 11.3 of the
Act, that the Common Council waive the requirement that the Company's Form CF -1/PP
and Form 103 -ERA be submitted to the County Assessor and County Auditor by May 15,
2015 (the "Waiver ");
WHEREAS, any noncompliance related to this Waiver request has been corrected
prior to the adoption of this Waiver;
WHEREAS, the Company has requested that the Common Council exercise its
authority as the Designating Body to waive noncompliance by adopting a resolution
pursuant to Sections 9.5 and 11.3 of the Act;
NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of
South Bend, Indiana, as follows:
SECTION I. The Company has presented testimonial evidence of the following
facts in support of this resolution:
A. The Company was unaware that the Form 103 -ERA and Form CF -1 needed to
be filed with the Assessor's Office.
B. All noncompliance has been rectified prior to presenting this Waiver to the
Common Council.
C. As detailed in the Form CF -1/PP, the Company has exceeded all projections
initially contemplated from this project that is the subject of the personal
property abatement.
SECTION II. The foregoing facts, taken together, lead the Common Council to
conclude that compelling reasons exist to waive the applicable filing deadlines.
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SECTION III. The Common Council, pursuant to Sections 9.5 and 11.3 of the Act,
as described above, hereby waives the filing deadline of Form 103 -ERA and Form CF -1
with the Form 103 -LONG for the March 1, 2015 assessment date, and furthermore any and
all noncompliance with such requirements by the Company is hereby waived.
SECTION IV. This Resolution shall be in full force and effect from and after its
adoption by the Common Council and approval by the Mayor.
PRESENTED
Not Awnow,
:ADOPtrr+
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Member of the Common Council
Fled in Clerk's Office
NOV 0 9 2016
KAREERMAH FOWLER
CITY CLERK, SOUTH BENDJN