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HomeMy WebLinkAbout5004-23 SUBSTITUTE A Resolution Confirming the Grant of Certain Real Property Tax Abatment - FILED - MAR 0 2 2023 AUDITOR RESOLUTION ST JOSEPH COUNTY No. 5004-23 Passed by the Common Council of the City of South Bend, Indiana February 27, 20 23 • lietaZ0,X1-4) Attest: City Clerk Dawn M. Jones Attest • J (Pi( rk / President of Common Council Presented by me to the Mayor of the City of South Bend, Indiana February 28, 20 23 /;C' 01714417City Clerk Dawn M. Jones Approved and signed by me pe .7 / 20 2-3 Mayor RESOLUTION No. 5004-23 Passed by the Common Council of the City of South Bend, Indiana February 27, 20 23 ddia&Z •t.. )ttAd) Attest: City Clerk Dawn M. Jones ?3 Attest; Wl rk- ---AlPresident of Common Council Presented by me to the Mayor of the City of South Bend, Indiana February 28, 20 23 ./e/a, ass o 61; I . City Clerk Dawn M. Jones Approved and signed by me pe `7 -24, 20 �3 )7 itildk------ Mayor SUBSTITUTE BILL NO. 23-08 RESOLUTION NO. 5004-23 A RESOLUTION REAFFIRMING THE GRANT OF CERTAIN REAL PROPERTY TAX ABATEMENT DEDUCTIONS AND WAIVING NONCOMPLIANCE FOR PROPERTY COMMONLY KNOWN AS 5245 Dylan Drive, South Bend, IN 46628 FOR CBK Land Development LLC WHEREAS, on May 13, 2019, the Common Council of the City of South Bend (the "Common Council")adopted Resolution No.4779-19(the"2019 Resolution"),approving a seven- year(7)real property tax deduction for the extension of a distribution center located at 5245 Dylan Drive. South Bend, IN 46628 (the"Building")by CBK Land Development LLC. (the"Taxpayer") within an area located in the City of South Bend that had been designated an economic revitalization area in accordance with Indiana Code § 6-1.1-12.1 et seq.; WHEREAS, as part of the Taxpayer's deduction application, the Taxpayer described for the Common Council that Chase Plastic Services, Inc. by the end of the three-year(3) designation period would (a) invest $3,500,000 to expand its current 126,000 square foot distribution center by an additional estimated 80,000 square feet and (b) create 5 new jobs and retain 18 jobs; WHEREAS,the Taxpayer completed construction of the 80,000 square foot extension and has met all objectives in its deduction application; WHEREAS, while the Taxpayer submitted its CF-1/RE and 322/RE forms to the City of South Bend Department of Community Investment in May 2020 and May 2021,the company may have inadvertently failed to timely and properly file the forms with the St. Joseph County Auditor; WHEREAS,the Common Council recognizes that the Taxpayer(a)has fulfilled its pledge to expand its distribution center; (b)has requested a waiver of its inadvertent oversight in failing to file the CF-1/RE and 322/RE forms for taxes due and payable in 2021 and 2022 with the St. Joseph County Auditor and instead filed forms with the wrong office to claim benefits of the tax deduction for the first two years of the tax deduction, which the Common Council has the power and authority to approve under Indiana law, and (c) would have been entitled to receive the tax deduction for the first two years of the deduction period had no noncompliance event occurred; 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 distribution center located at 5245 Dylan Drive. South Bend, IN 46628 (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, and January 1, 2021, 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 2019 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 and 2022 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 2019 Resolution as of the January 1, 2020, and January 1, 2021, 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 and 2021-Pay-2022 tax years). SECTION 4. The Common Council incorporates herein by reference, and hereby ratifies and reaffirms: (a)the 2019 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. 1\kAkDt II^^AA Atat. Sha n McBride, Council President South Bend Common Council Attest: Dawn M. Jones, City Clerk Office of the City Clerk Presented by me, the undersigned Clerk of the Ci o South Bend, to the Mayor of the City of South Bend, Indiana, on the 47( - day of i , 2023, at /1 o'clock t, .m. 411,4eliZ '2't. 0,761.4,1 Dawn M. Jones, City Clerk Office of the City Clerk Approved and signed by me on the day of RI r.147 , 2023, at S o'clock .m. PIA------ Jams Mueller, Mayor City of South Bend BILL NO. 23-08 RESOLUTION NO. 5004-23 A RESOLUTION CONFIRMING THE GRANT OF CERTAIN REAL PROPERTY TAX ABATEMENT DEDUCTIONS AND WAIVING NONCOMPLIANCE FOR PROPERTY COMMONLY KNOWN AS 5245 Dylan Drive, South Bend, IN 46628 FOR CBK Land Development LLC WHEREAS, on May 13, 2019, the Common Council of the City of South Bend (the "Common Council")adopted Resolution No.4779-19(the"2019 Resolution"),approving a seven- year(7)real property tax deduction for the extension of a distribution center located at 5245 Dylan Drive. South Bend, IN 46628(the"Building")by CBK Land Development LLC.(the"Taxpayer") within an area located in the City of South Bend that had been designated an economic revitalization area in accordance with Indiana Code § 6-1.1-12.1 et seq.; WHEREAS, as part of the Taxpayer's deduction application, the Taxpayer described for the Common Council that Chase Plastic Services, Inc. by the end of the three-year(3) designation period would (a) invest $3,500,000 to expand its current 126,000 square foot distribution center by an additional estimated 80,000 square feet and (b) create 5 new jobs and retain 18 jobs; WHEREAS,the Taxpayer completed construction of the 80,000 square foot extension and has met all objectives in its deduction application; WHEREAS, while the Taxpayer submitted its CF-1/RE and 322/RE forms to the City of South Bend Department of Community Investment in May 2020 and May 2021,the company may have inadvertently failed to timely and properly file the forms with the St. Joseph County Auditor; WHEREAS,the Common Council recognizes that the Taxpayer(a)has fulfilled its pledge to expand its distribution center; (b) has requested a waiver of its inadvertent oversight in failing to file the CF-1/RE and 322/RE forms for taxes due and payable in 2021 and 2022 with the St. Joseph County Auditor and instead filed forms with the wrong office to claim benefits of the tax deduction for the first two years of the tax deduction, which the Common Council has the power and authority to approve under Indiana law, and (c) would have been entitled to receive the tax deduction for the first two years of the deduction period had no noncompliance event occurred; 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 distribution center located at 5245 Dylan Drive. South Bend, IN 46628 (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, and January 1, 2021, 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 2019 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 and 2022 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 2019 Resolution as of the January 1, 2020, and January 1, 2021, 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 and 2021-Pay-2022 tax years). SECTION 4. The Common Council incorporates herein by reference, and hereby ratifies and reaffirms: (a)the 2019 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. Sharon McBride, Council President South Bend Common Council Attest: Dawn M. Jones, City Clerk Office of the City Clerk Presented by me, the undersigned Clerk of the City of South Bend, to the Mayor of the City of South Bend, Indiana, on the day of , 2023, at o'clock .m. Dawn M. Jones, City Clerk Office of the City Clerk Approved and signed by me on the day of ,2023, at o'clock .m. James Mueller, Mayor City of South Bend