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Home My WebLink About4698-18 Waiving Non-Compliance by Petitioners James A. Masters and Nancy J. Masters RESOLUTION No. 4698-18 Passed by the Common Council of the City of South Bend, Indiana February 12, 20 18 Attest: City Clerk Attest- President of Common Council Presented by me to the Mayor of the City of South Bend, Indiana February 12, 20 18 City Clerk Approved and signed by me ' 20L . r ' .� Mayor United States ®f America x.z. tea:; Certificate STATE OF INDIANA, COUNTY OF ST. JOSEPH, ss: I, Kareemah Fowler, Clerk of the City of South Bend, County of St. Joseph, Indiana, hereby certify that the attached and foregoing is a full,true, and correct copy of RESOLUTION 4698-18 A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA,WAIVING NON-COMPLIANCE BY PETITIONERS JAMES A. MASTERS AND NANCY J. MASTERS WITH IND. CODE & 6-1.1-12.1-5 ET SE ADOPTED BY THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA,FEBRUARY 12,2018. PRESENTED TO, APPROVED AND SIGNED BY MAYOR PETE BUTTIGIEG, FEBRUARY 13,2018. ATTEST: TIM SCOTT, PRESIDENT OF THE COMMON COUNCIL ATTEST: KAREEMAH N. FOWLER, CITY CLERK 'L��p31 12 4 _ MAP � e �'r�r'�D- t71g a, N Filed co MAR 0 2 2018 0 9t.Joseph Count 8fi..10s&- —,JUNTY l Indiana ` ASSESWR the original of which is now on file in the office of the Clerk of the City of South Bend, St. Joseph County, Indiana. IN WITNESS WHEREOF, I have hereunto_s�t my hand and affixed the official Seal of the City of South Bend, St. Joseph County, Indiana, this day of 20 Kareemah Fowler Clerk of the City of South Bend St. Joseph County, Indiana By: et �, _—;:) Deputy BILL NO. 18-05 RESOLUTION NO. 4698-18 A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND,INDIANA, WAIVING NON-COMPLIANCE BY PETITIONERS JAMES A. MASTERS AND NANCY J. MASTERS WITH IND. CODE 4 6-1.1-12.1-5 ET SE WHEREAS, Petitioners James A. Masters and Nancy J. Masters ("Petitioners") are the owners of real property located in The Villas at Lake Blackthorn at 5015 Masthead Court, South Bend, Indiana on which they constructed a new residential dwelling, and WHEREAS, in conjunction with the development of The Villas at Lake Blackthorn,the South Bend Common Council granted a five year tax abatement on new residential dwellings which is in effect and was approved by Resolution 4295-13 adopted on November 14, 2013, and WHEREAS, the Petitioners have brought to the attention of the Common Council that Petitioners failed to timely file an abatement deduction application with the St. Joseph County Auditor for Tax Year 2017,pay 2018 and, as a result, Petitioners may lose the benefit of the five year tax abatement beginning with Tan Year 2017,pay 2018, unless the Common Council grants a waiver, and WHEREAS,pursuant to Ind. Code § 6-1.1-12.1-11.3 (2017), the Common Council has the authority to waive the Petitioners' failure to file a timely tax abatement deduction application with the County Auditor, and WHEREAS,the Common Council accepts the Petitioners' failure to timely file their tax abatement deduction application as an excusable mistake which resulted through inadvertence, and acknowledges that Petitioners filed a tax abatement application before the end of the tax year and before the tax bill was issued, and WHEREAS,pursuant to Ind. Code § 6-1.1-12.1-11.3(c),the Common Council has heard and considered the Petitioners' request for a waiver of non-compliance at a duly-called and public meeting of the Council, NOW,THEREFORE, IT IS HEREBY RESOLVED BY THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA, THAT: SECTION 1. Acting pursuant to the authority granted to it by Ind. Code § 6-1.1-12.1- 11.3, the South Bend Common Council hereby waives the failure to comply with the deadlines of the Indiana tax abatement laws by Petitioners James A. Masters and Nancy J. Masters and, specifically,waives Petitioners' failure to file a timely or complete tax abatement deduction application with the County Auditor for Tax Year 2017,pay 2018. SECTION 2. The South Bend Common Council hereby affirms that the five year tax abatement granted for the real estate owned by Petitioners James A. Masters and Nancy J. Masters at 5015 Masthead Court, South Bend, Indiana pursuant to Resolution 4295-13 is in effect for five years commencing with Tax Year 2017,pay 2018. SECTION 3. This Resolution shall be in full force and effect from and after its passage and approval, as required by law. Tim Scott, Council President South Bend Common Council iPRESENTED. ti �-NO.T APPROAri l ioPTFO-%` James A. Masters and Nancy J. Masters 5015 Masthead Court South Bend, Indiana 46628 Telephone: 574/291-9941 February 7,2018 Filed in Clerk's Office HAND DELIVERED FEB 0 7 2018 South Bend Common Council KART=E1��1 ivP=iJj11j� R 4'h Floor County-City Building TY CLERK,SOUTH BEND,IN 227 West Jefferson Boulevard South Bend, IN 46601 RE: Petition for Waiver to late-file Tax Abatement Application for 5015 Masthead Court, South Bend, IN 46601 Dear Members of the Common Council: This letter submits for your approval our Petition for a waiver of non-compliance to allow the late- filing of our application for tax abatement for our real estate at 5015 Masthead Court, South Bend, Indiana after the filing deadline for Tax Year 2017, pay 2018. The Common Council has the legal authority to waive the failure to file a timely tax abatement deduction application pursuant to Ind. Code § 6-1.1-12.1-11.3. We built a new home in The Villas at Lake Blackthorn in January, 2017. One of the attractions for building a new home within the city limits was the five(5)year tax abatement available for the subdivision. Our application for the first year of the tax abatement, for Tax Year 2017, pay 2018,was filed in November, 2017. The County Auditor rejected the application for being filed late, more than thirty(30)days after the Form 11 notice of reassessment. The problem is that the Form 11 Notice sent by the County Assessor does not comply with state law. According to Ind. Code § 6-1.1-12.1-5(h)(2017), a county assessor is required to provide notice of the deadline to file a Form 322 tax abatement application with the Form I 1 re-assessments notice to the property owner. The deadline to file a tax abatement application is thirty days from the date of the assessor's notice. The Form 11 re-assessment notice we received from the St. Joseph County Assessor for Tax Year 2017 pay in 2018 does not state any deadline to file a Form 322 tax abatement application. According to state law, all other deductions are to be completed and signed by December 31 of the year for the deduction. We filed our Form 322 tax abatement application in November,2017, well before that deadline and before the tax bills have been issued. Had we been given proper notice that the application was due earlier,we would have submitted it earlier within the dealine. James A. Masters and Naney J. Masters South Bend Common Council February 7, 2018 Page Two In view of the lack of proper legal notice,we request that the Common Council grant our Petition to allow our Form 322 tax abatement application to be deemed timely-filed for Tax Year 2017,pay 2018, in accordance with your statutory authority. Thank you for your consideration of this matter. Very truly yours, James . Masters JAM:st