HomeMy WebLinkAbout4768-19 SWGS Properties, LLC Confirming Personal Property Tax Abatement RE (c:).:NITJON
Passed by the Common Council of the City of South Bend, Indiana
February 11 , 20 19
Attest: City Clerk
reemah N. Fowler
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Attest' +,_ President of Common Council
Presented by me to the Mayor of the City of South Bend, Indiana
February 11 , 20 19.
City Clerk
Kareemah N. Fowler
Approved and signed by me Te/ ' tJ 20 I�
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United States of America
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ST JOSEPH COUNTY
Certificate
STATE OF INDIANA, COUNTY OF ST. JOSEPH, ss:
I, Kareemah N. 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 ofE
�0 2019RESOLUTION 4768-19 -..
A RESOLUTION CONFIRMING THE ADOPTION OF A DECLARATORY
RESOLUTION DESIGNATING CERTAIN AREAS WITHIN THE CITY OF
SOUTH BEND, INDIANA, COMMONLY KNOWN AS 2920 W SAMPLE
STREET, SOUTH BEND, INDIANA 46619 AS AN ECONOMIC
REVITALIZATION AREA FOR PURPOSES OF A FIVE(5)YEAR PERSONAL
PROPERTY TAX ABATEMENT FOR SWGS PROPERTIES, LLC
ADOPTED BY THE COMMON COUNCIL OF THE CITY OF SOUTH BEND,
INDIANA, FEBRUARY 11,2019.
PRESENTED TO, APPROVED AND SIGNED BY MAYOR PETE BUTTIGIEG,
FEBRUARY 18, 2019.
ATTEST: TIM SCOTT, PRESIDENT OF THE COMMON COUNCIL
ATTEST: KAREEMAH N. FOWLER, CITY CLERK
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 set my hand and affixed the official Seal of the City
of South Bend, St. Joseph County, Indiana, this�` - day of 20 11
Kareemah N. Fowler
Clerk of the City of South Bend
St. Joseph County, Indiana
By: itu`'."`" ° /7/1-(1-A--'.
Kareemah N. Fowler
BILL 19-12
RESOLUTION NO. 4768-19
A RESOLUTION CONFIRMING THE ADOPTION OF A
DECLARATORY RESOLUTION DESIGNATING CERTAIN AREAS
WITHIN THE CITY OF SOUTH BEND, INDIANA, COMMONLY
KNOWN AS
2920 W Sample Street, South Bend, Indiana 46619
AS AN ECONOMIC REVITALIZATION AREA FOR
PURPOSES OF A FIVE (5) YEAR PERSONAL
PROPERTY TAX ABATEMENT FOR
SWGS Properties, LLC
WHEREAS, the Common Council of the City of South Bend, Indiana, has
adopted a Declaratory Resolution designating certain areas within the City as Economic
Revitalization Areas for the purpose of tax abatement consideration; and
WHEREAS, a Declaratory Resolution designated the area commonly known as
2920 W Sample Street, South Bend, Indiana 46619 and which is more particularly
described as follows:
Business Personal Property
and which has Key Numbers to be assigned, be designated as an Economic Revitalization
Area; and
WHEREAS, notice of the adoption of a Declaratory Resolution and the public
hearing before the Council has been published pursuant to Indiana Code 6-1.1-12.1-2.5;
and
WHEREAS, the Council held a public hearing for the purposes of hearing all
remonstrances and objections from interested persons; and
WHEREAS, the Council has determined that the qualifications for an economic
revitalization area have been met.
NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of
South Bend, Indiana, as follows:
SECTION I. The Common Council hereby confirms its Declaratory Resolution
designating the area described herein as an Economic Revitalization Area for the
purposes of tax abatement. Such designation is for personal property tax abatement only
and is limited to two (2) calendar years from the date of adoption of the Declaratory
Resolution by the Common Council.
SECTION II. The Common Council hereby determines that the property owner is
qualified for and is granted personal property tax deduction for a period of five (5) years
as shown by the attachment pursuant to Indiana Code 6-1.1-12.1-17 and further
determines that the petition, the Memorandum of Agreement between the Petitioner and
the City of South Bend, and the Statement of Benefits comply with Chapter 2, Article 6,
of the Municipal Code of the City of South Bend and Indiana Code 6-1.1-12 et seq.
Year 1-100%
Year 2- 90%
Year 3- 80%
Year 4- 70%
Year 5- 60%
SECTION III. This Resolution shall be in full force and effect from and after its
adoption by the Common Council and approved by the Mayor.
Tim Scott, nil President
South Bend Common Council
PRESkNTED al H I as
ROI AP.PR,OYE l
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MEMORANDUM OF AGREEMENT
(PERSONAL PROPERTY TAX ABATEMENT)
This Memorandum of Agreement (Agreement) dated as of February 4, 2019, serves as
confirmation of a commitment by SWGS Properties, LLC (the"Applicant"), pending a February l ph,
2019, public hearing, to comply with the project description, job creation and retention (and associated
wage rates and salaries) figures contained in its petition, Statement of Benefits, and attachments and this
Agreement(Commitments).
1. Commitments of City and Applicant. Subject to the adoption of a Declaratory Resolution and a
Confirmatory Resolution by the South Bend Common Council (the "SBCC"), the City of South Bend,
Indiana (the "City") commits to provide a five (5) year personal property tax abatement for the
Applicant, based on the Applicant's commitment set forth in its Application. The Applicant commits to a
capital expenditure of$700,000 associated with new equipment purchase for SWGS Properties located at
2920 W Sample Street, South Bend,IN 46619.This personal property project will retain four(4)permanent
full-time jobs with a total estimated annual payroll of $160,576 and create at least sixteen (16) new
permanent full-time jobs with a total estimated annual payroll of$624,000 within four years of the tax
abatement.
2. Potential Impact of State of Indiana Circuit Breaker Law: The parties note that the calculations
regarding the effect of the tax abatement in question are based on the State of Indiana's tax rates currently
in effect at the time of entering into this Memorandum of Agreement. The complete impact of the State of
Indiana's Circuit Breaker law on the City's property tax revenues is unknown at this time. To assure that
the City receives the projected amount of property tax revenues, which amount was calculated at the time
of granting the tax abatement for the Applicant, the parties to this Memorandum of Agreement agree to
adjust the length of the abatement and/or the percentage of deduction if the tax revenues due under the
Circuit Breaker Law are less than what was initially projected and represented to the Common Council,as
evidenced by the supporting documentation submitted to the Council with the Applicant's tax abatement
petition. However, in no case will the adjustments cause the property taxes to be paid to exceed the tax
payments as initially projected and represented to the Common Council by the aforementioned supporting
documentation.
3. Applicant's Compliance with City and State Laws.During the term of the abatement,the Applicant
shall comply with Chapter 2, Article 6 of the South Bend Municipal Code entitled "Tax Abatement
Procedures"and all governing provisions of the Indiana Code. During the term of this abatement,the City
may annually request information from the Applicant concerning the nature of the Project, the approved
capital expenditure of the Project,the number of full-time permanent positions newly created by the Project,
and the average wage rates and salaries(excluding benefits&overtime)associated with the positions,and
the Applicant shall provide the City with adequate written evidence thereof within 15 days of such request
(the"Annual Survey"). The City shall utilize this information and the information required to be filed by
the Applicant in the CF-1 Compliance with the Statement of Benefits form to verify that the Applicant has
complied with the commitments contained in the Commitments at all times after the Commitment Date and
during the duration of the abatement. The Applicant further agrees to provide the City with such additional
information requested by the City related to the information provided in the Annual Survey and the CF-1
form within a reasonable time following any such additional request.
4. Substantial Compliance and Rights of Termination. The City,by and through the SBCC, reserves
the right to terminate the Economic Revitalization Area designation and associated property tax abatement
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de uctions if it determines that the Applicant has not made reasonable efforts to substantially comply with
all he Commitments, and the Applicant's failure to substantially comply with the Commitments was not
du to factors beyond its reasonable control. As used in this Agreement, "substantial compliance" shall
me n the Applicant's compliance with the following: (a)making personal property expenditures of no less
tha Seven Hundred Thousand dollars ($700,000) for new equipment; (b) this personal property project
wil retain four(4)permanent full-time jobs with a total estimated annual payroll of$160,576 and create at
lea t sixteen (16) new permanent full-time jobs with a total estimated annual payroll of$624,000 within
fou years of the tax abatement.
5. Factors Beyond Control. As used in this Agreement, factors beyond the control of the Applicant
sh I only include factors not reasonably foreseeable at the time of designation application and submission
of tatement of Benefits which are not caused by any act or omission of the Applicant and which materially
an adversely affect the ability of the Applicant to substantially comply with this Agreement.
6. Repayment of Tax Abatement Savings. If at any time during the term of this Agreement the
Ap licant shall:(i)be delinquent or in default with respect to any tax payment in St.Joseph County,Indiana;
or (ii) cease operations at the facility for which the tax abatement was granted; or (iii) announce the
cessation of operations at such facility, then the City may immediately terminate the Economic
Re italization Area designation and associated tax abatement deductions, and upon such termination,
req ire Applicant to repay all of the tax abatement savings received through the date of such termination.
7. Notice/Hearing of Termination. In the event that the City determines that the Economic
Re italization Area designation and associated tax abatement deductions should be terminated or that all
or portion of the tax abatement savings should be repaid, it will give the Applicant notice of such
det-rmination, including a written statement calculating the amount due from the Applicant, and will
pro ide the Applicant with an opportunity to meet with the City's designated representatives to show cause
wh. the abatement should not be terminated and/or the tax savings repaid. Such notice shall state the names
of• e person with whom the Applicant may meet and will provide that the Applicant shall have thirty days
fro the date of such notice to arrange such meeting and to provide its evidence concerning why the
ab• ement termination and/or tax savings repayment should not occur. If, after giving such notice and
rec iving such evidence,if any,the City determines that the abatement termination and/or the tax repayment
act on is proper,the Applicant shall be provided with written notice and a hearing before the SBCC before
an final action shall be taken terminating the abatement and/or requiring repayment of tax benefits. The
Ap•licant shall be entitled to appeal that determination to a St. Joseph County Superior or Circuit Court.
8. Repayment. In the event the City requires repayment of the tax abatement savings as provided
her under, it shall provide Applicant with a written statement calculating the amount due(Statement),and
Ap licant shall make such repayment to the City within 30 days of the date of the Statement. If the
Ap licant does not make timely repayment,the City shall be entitled to all reasonable costs and attorneys'
fee incurred in the enforcement and collection of the tax abatement savings required to be repaid hereunder.
9. Modification/Entire Agreement. This Agreement and the schedules attached here to contain the
ent re understanding between the City and the Applicant with respect to the subject matter hereof, and
su rsede all prior and contemporaneous agreements and understandings, inducements, and conditions,
ex ressed or implied,oral or written,except as herein contained. This Agreement may not be modified or
am nded other than by an agreement in writing signed by the City and the Applicant. The Applicant
un erstands that any and all filings required to be made or actions required to be taken to initiate or maintain
the,abatement are solely the responsibility of the Applicant.
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10. Waivers. Neither the failure nor any delay on the part of the City to exercise any right, remedy,
po er or privilege under this Agreement shall operate as a waiver thereof, nor shall any single or partial
ex- cise of any right, remedy, power or privilege preclude any other or further exercise of the same or of
an other right, remedy, power or privilege with respect to any occurrence or be construed as a waiver of
suc right, remedy, power or privilege with respect to any other occurrence. No waiver shall be effective
unl-ss it is in writing and is signed by the party asserted to have granted such waiver.
11. Governing Laws of Indiana. This Agreement and all questions relating to its validity,
int;rpretation,performance, and enforcement shall be governed by the laws and decisions of the courts of
the State of Indiana.
12. Applicant's Consent to Jurisdiction. The Applicant hereby irrevocably consents to the jurisdiction
of d e Courts of the State of Indiana and of the St. Joseph County Circuit or Superior Court in connection
wit any action or proceeding arising out of or relating to this Agreement or any documents or instrument
del vered with respect to any of the obligations hereunder, and any action related to this Agreement shall
be brought in such County and in such Court.
13. Notices. All notices, requests, demands, and other communications required or permitted under
this Agreement shall be in writing and shall be deemed to have been received when delivered by hand or
by Facsimile (with confirmation by registered or certified mail) or on the third business day following the
ma ling, by registered or certified mail, postage prepaid, return receipt requested,thereof, addressed as set
forth below:
If to Applicant: SWGS Properties, LLC
21601 Durham Way
Bristol, IN 46507
Attn: David Andre
If to the City: City of South Bend, Indiana
227 West Jefferson Blvd. Suite 1400S
South Bend, Indiana 46601
Attn: Daniel Buckenmeyer, Department of
Community Investment
14. Assignment and Transfer Prohibited. This Agreement shall be binding upon and inure to the benefit
of the City and the Applicant and their successors and assigns, except that no party may assign or transfer
its -fights or obligations under this Agreement without the prior written consent of the other party hereto, in
which consent shall not be unreasonably withheld.
3I .
IIII
5. Valid and Binding Agreement. This Agreement may be executed in any number of counterparts,
eac of which shall be deemed to be an original as against any party whose signature appears thereon,and
all •f which shall together constitute one and the same instrument. By executing this Agreement, each
per on so executing affirms that he has been duly authorized to execute this Agreement on behalf of such
pa and that this Agreement constitutes a valid and binding obligation of the party.
16. Severability. The provisions of this Agreement and of each section or other subdivision herein are
ind•pendent of and separable from each other, and no provision shall be affected or rendered invalid or
un: forceable by virtue of the fact that for any reason any other or others of them may be invalid or
un forceable in whole or in part unless this Agreement is rendered totally unenforceable thereby.
17. No Personal Liability. No official,director,officer,employee or agent of the City shall be charged
per.onally by the Applicant, its employees or agents with any liabilities or expenses of defense or be held
per.onally liable to the Applicant under any term or provision of this Agreement or because of the execution
by uch party of this Agreement or because of any default by such party hereunder.
'Remainder of page intentionally blank.
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IN !MESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first
ab e written.
"Applicant" "City"
SWGS Properties LLC Ci of South Be ., ndiana
V _
By: ✓` Ade Bv: —11111\--
David Andre, Manager Tim Scott
President, South Bend Common Council
Approved as to Legal Adequacy and Form this By:
day of ,2019.
Gavin Ferlic
Chairperson,Community Investment
Counsel, Sout nd Common Council Committee
40,--Ps-IP-402/\_
By: A
Dan Buck meyer
Counsel for Applicant Departure v Communi estment
By. / / i
Pete Buttigieg
Mayor
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