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HomeMy WebLinkAboutBill No. 23-24 Professional Sports Convention Development Tax Area 1200N COON Y-CITY BUILDING E ' TF '94 o PHONE. 574.235.9216 227 W. JEFFERSON BLVD. U 2 FAX 574.235.9928 SOUTH BEND,INDIANA 4660 1-1 830 .x�,'... rF.Acc, (' s tea`,ers•� 1865 CITY OF SOUTH BEND, IN JAMES MUELLER, MAYOR DEPARTMENT OF ADMINISTRATION AND FINANCE • May 17, 2023 Filed in Clerk's Office Honorable Sharon McBride, President MAY-17 2023 City of South Bend Common Council . 227 W.Jefferson Boulevard,4th Floor DAWN M.JONES South Bend, Indiana 46601 CITY CLERK,SOUTH BEND,IN RE: Resolution for Professional Sports Convention Development(PSCD) Tax Area Expansion Dear Council President McBride, On October 27, 1997, the South Bend Common Council approved Resolution No. 2519-97, which applied then existing statutory authority to establish a Professional Sports Convention Development Area ("PSCD Tax Area") within the boundaries of the City of South Bend (the "City"). This PSCD Tax Area lapsed in 2017. During the 2021 Legislative Session, with backing from local leaders and community members, the Indiana General Assembly amended the enabling statute (Indiana Code 36-7-31.3) to allow the South Bend Common Council to reestablish the Tax Area and expand it to include additional properties which it did on June 14, 2021 through Resolution no. 4917-21. During the 2023 Legislative Session SEA 326 was passed and signed by the Governor on May 4,2023. SEA 326(i)increases the current cap of revenues to be paid to the City from$2,000,000.00 to$ 5,000,000.00(ii) increases the PSCDA Tax Area to include City owned facilities such as the new City Hall purchased from the South Bend Community School Corporation; Police Station; all Fire Stations Waste Water Treatment Plant; and the Municipal Water Works Facility in downtown South Bend, and (iii) extends the enabling legislation until July 1, 2044. The attached resolution aligns with the newly passed legislation. This resolution does not increase taxes or impose new taxes. Rather, the PSCD Tax Area allows the City to capture certain sales tax revenues and income tax revenues (from the list of properties included in the Tax Area) that would otherwise be remitted to the state. This capture of revenue is estimated to bring to the City up to $5,000,000.00 on an annual basis for twenty years amounting to $100,000,000.00. These revenues must be used in accordance with the terms of this resolution and Indiana Code § 36-7-31.3 and as amended by SEA 326 (which limits spending primarily to capital improvements for City-owned professional sports and convention facilities). I will present this bill to the Common Council at the appropriate committee and Council meetings. It is requested that this resolution be filed for hearing on June 26, 2023. It may be necessary to move that date to June 12, 2023. If so, I or a member of the City Legal Department will provide advance notice of this date change. Thank you for your attention to this request. If you should have any questions, please feel to contact me at 574-235-9822. Sincerely, ri/L WI"; Filed in Clerk's Office Kyle Willis, City Controller MAY'.17 2023 DAWN M.JONES CITY CLERK,SOUTH BEND,IN Page 2 of 2 ark's a c '?0,?3 May 17, 2023 Honorable Sharon McBride, President City of South Bend Common Council 227 W. Jefferson Boulevard, 4th Floor South Bend, Indiana 46601 N RE: Resolution for Professional Sports Convention Development (PSCD) Tax Area Expansion Dear Council President McBride, On October 27, 1997, the South Bend Common Council approved Resolution No. 2519-97, which applied then existing statutory authority to establish a Professional Sports Convention Development Area ("PSCD Tax Area") within the boundaries of the City of South Bend (the "City"). This PSCD Tax Area lapsed in 2017. During the 2021 Legislative Session, with backing from local leaders and community members, the Indiana General Assembly amended the enabling statute (Indiana Code 36-7-31.3) to allow the South Bend Common Council to reestablish the Tax Area and expand it to include additional properties which it did on June 14, 2021 through Resolution no. 4917-21. During the 2023 Legislative Session SEA 326 was passed and signed by the Governor on May 4, 2023. SEA 326 (i) increases the current cap of revenues to be paid to the City from $ 2,000,000.00 to $ 5,000,000.00 (ii) increases the PSCDA Tax Area to include City owned facilities such as the new City Hall purchased from the South Bend Community School Corporation; Police Station; all Fire Stations Waste Water Treatment Plant; and the Municipal Water Works Facility in downtown South Bend, and (iii) extends the enabling legislation until July 1, 2044. The attached resolution aligns with the newly passed legislation. This resolution does not increase taxes or impose new taxes. Rather, the PSCD Tax Area allows the City to capture certain sales tax revenues and income tax revenues (from the list of properties included in the Tax Area) that would otherwise be remitted to the state. This capture of revenue is estimated to bring to the City up to $5,000,000.00 on an annual basis for twenty years amounting to $100,000.00. These revenues must be used in accordance with the terms of this resolution and Indiana Code § 36-7-31.3 and as amended by SEA 326 (which limits spending primarily to capital improvements for City -owned professional sports and convention facilities). I will present this bill to the Common Council at the appropriate committee and Council meetings. It is requested that this resolution be filed for hearing on June 26, 2023. It may be necessary to move that date to June 12, 2023. If so, I or a member of the City Legal Department will provide advance notice of this date change. Thank you for your attention to this request. If you should have any questions, please feel to contact me at 574-235-9822. Sincerely, Kyle Willis, City Controller BILL NO. RESOLUTION NO. A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BENK/V, INDIANA, REINSTATING, REAFFIRMING AND AMENDING RESOLUTION NOS. 2519-97 AND 4917-21 (" COLLECTIVELY RESOLUTIONS") TO ADD SITES TO THE ESTABLISHED PROFESSIONAL SPORTS CONVENTION DEVELOPMENT AREA (PSCDA), NAMELY THE NEW CITY HALL PURCHASED FROM THE SOUTH BEND COMMUNITY SCHOOL CORPORATION, THE POLICE STATION, ALL FIRE STATIONS, THE MUNICIPAL WATER WORKS BUILDING, THE WASTE WATER TREATMENT PLANT, AND THE EQUIPMENT SERVICES BUILDING; AND TO EXTEND THE EXPIRATION DATE OF THE PSCDA FIRST ESTABLISHED AND THEN EXPANDED BY THE RESOLUTIONS; TO MAKE OTHER NECESSARY AND APPROPRIATE CHANGES TO THE RESOLUTIONS WHEREAS, the Common Council of the City of South Bend, Indiana, (the "Common Council") on October 27, 1997, applying then existing statutory authority under Ind. Code 36-7- 31.3, approved a Resolution establishing a Professional Sports Convention Development Area (PSCD Tax Area) within the boundaries of the City of South Bend, consisting of the following specific sites: the College Football Hall of Fame; Century Center; Stanley Coveleski Stadium; Moris Civic Auditorium/Palais Royale Ballroom; and the Studebaker National Museum, a copy of which Resolution without exhibits is attached hereto as Exhibit A ("Original Boundaries"); and WHEREAS, Stanley Coveleski Stadium is now known as Four Winds Field at Stanley Coveleski Stadium, and the Morris Civic Auditorium is now known as the Morris Performing Arts Center; and WHEREAS, Ind. Code 36-7-31.3-8, the enabling statute for a PSCD Tax Area ("Enabling Statute") originally identified the City of South Bend by population, i.e., as "a city having a population of more than one hundred thousand, but less than one hundred ten thousand (110,000)." It was amended by the Indiana General Assembly in 2021 to expressly identify South Bend by name and included other specific sites which the South Bend Common Council was empowered to add to the City's PSCDA after June 30, 2021. ("Eligible Boundaries"). The Eligible Boundaries for PSCD Tax Area inclusion under Ind. Code 36-7-38.3-8(f) as amended in 2021 are comprised of the Aloft Hotel, the Courtyard by Marriott South Bend, Downtown, the Doubletree Hotel, Howard Park including its Community Center and the Howard Park Public House, and the campus of Indiana University South Bend; and WHEREAS, the Enabling Statute was further amended by the Indiana General Assembly in 2023 through Senate Enrolled Act ("SEA") 326 which authorizes inclusion within the Eligible Boundaries of the new City Hall purchased from the South Bend Community Corporation, the Police Station, all Fire Stations, the Waste Water Treatment Plant, the Municipal Water Works Building, and the Equipment Services Building. (Original Boundaries, Eligible Boundaries and Expanded Boundaries by SEA 326 are collectively hereafter referred to as ("Eligible Boundaries")). WHEREAS, SEA 326 increased the cap on eligible Revenues to be retained by the City of South Bend from $ 2,000,000.00 Dollars per year to $ 5,000,000.00 per year and extended the expiration date to collect Eligible Revenues from the PSCD Tax Area Eligible Boundaries to July 1, 2044 WHEREAS, Resolution No. 2519-97 at Section III contained a stated expiration date of December 31, 2027; however, pre-emptive Indiana State law appears to have resulted in an expiration date prior to January 2021, necessitating formal reinstatement of Council's Resolution No. 2519-97; and WHEREAS, Ind. Code 36-7-31.3-10 (e) authorizes renewal through June 30, 2044 of the PSCDA beginning after June 30, 2023, to include the Eligible Boundaries as established by the Resolutions, plus the Eligible Boundaries authorized by Ind. Code 36-7-38.3-8(f) as amended by SEA 326 and further identified in this Resolution; and WHEREAS, after being fully advised in the matter, the Common Council finds this reaffirmation and restatement of the Resolutions to be in the best interest of the City of South Bend and its citizens. NOW, THEREFORE, BE IT HEREBY RESOLVED BY THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, ST JOSEPH COUNTY, INDIANA, THAT: SECTION I. Resolution No. 2519-97 (Exhibit 1 hereto) and Resolution No. 4517-21 (Exhibit 2 hereto) are hereby restated and reaffirmed consistent with the amendments contained in the Sections which follow, and the findings in the previous introductory paragraphs are fully incorporated herein. SECTION II. In addition to those areas that formed the original Professional Sports Convention Development Area (PSCD Tax Area) under Resolution No.2519-97, and as expanded by Resolution No. 4917-21 (the "Resolutions"), the 2023 amendments to Ind. Code 36-7-38.3-8 within SEA 326 contain criteria for inclusion of additional facilities within the boundaries of the City of South Bend Indiana at Ind. Code 36-7-38.3-8(f)(4). To be added to the PSCD Tax Area, a facility within the City's boundaries must be: (A) owned by the city of South Bend through a board established under IC, 36-9-6; (B) titled in the name of the city of South Bend or an entity established to assist the city of South Bend or an entity to established to assist the city of South Bend to exercise its corporate powers-; . (C) occupied by the City of South Bend; and (D) used to exercise powers under IC, 36-1-4 to provide services pursuant to IC 36-4- 4-3, IC, 36-4-4-4, IC, 36-8-2 and IC 36-9-2. Facilities which satisfy the criteria listed in Section IC 36-7-38.3-8(f) (4) above, and which shall be added to the City of South Bend PSCD Tax area are listed on Exhibit 3 by abbreviated legal description, parcel numbers and tax identification numbers and consist of the City Hall which was purchased from the South Bend Community School Corporation, the Police Station, the Fire Stations, the Waste Water Treatment Plant, the Municipal Water Building, and the Equipment Services Building. SECTION III. The allocation provisions of IC, 36-7-31.3-10 (e) (2), (3), and (4) shall apply to the entire PSCD Tax Area comprised of the facilities and sites included in the Resolutions (Exhibits 1 and 2) together with those described in previous Section II (Exhibit 3), and such allocation provisions shall expire July 1, 2044. SECTION IV. The maximum amount of covered taxes that may be captured in the PSCD Tax Area described in this Resolution is ($5,000,000) per year, as per Ind. Code 36-7- 31.8-10 (e), or as that statute may be amended hereafter. SECTION V. The use of the tax funds within the PSCD Tax Area shall be used for all purposes listed in IC 36-7-31-8-10 (e) which is incorporated by reference into this Section V. SECTION VI. If any terms of or conditions of this Resolution conflict with the Resolutions, and if reconciliation between the three resolutions is not possible, then the terms of this resolution shall control, and this resolution should be construed to be consistent with IC, 36- 7-31.3 as amended by SEA 326. SECTION VII. This Resolution shall be in full force and effect from and after its adoption by the Common Council and approval by the Mayor. Member South Bend Common Council [Remainder of Page Intentionally Left Blank] EXHIBIT I KION COUNCIL RESOLUTION NO. 2519-97 DA TAX AREA ORIGINAL BOUNDARIES ARIES OF PSC Filed in Clerk's Office MAY 17 2021 DAWN M. JONES CITY CLERK, SOUTH BEND, IN Fil eel- in Cierk,s office MAY 172023 CC DAWN oy k �s B�Np, W RESOLUTION NO. 2519-97 Passed by the Common Council of the City of South Bend, Indiana, October 271 1997 Attest: F:.� I'I.C.0 City Clerk � r Attest: Y . /: Com' /� President of Common Council. l Presented by me to the Mayor of the City of South Bend, Indiana October 28, 14 97 Approved and signed by me November 3, City Clerk 19 97 _, Mayor ix l RESOLUTION NO. rZ / 1 4 / A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND DECLARING CERTAIN AREAS WITHIN THE CITY OF SOUTH BEND, INDIANA, COMMONLY KNOWN AS THE COLLEGE FOOTBALL HALL OF FAME, CENTURY CENTER, COVELESKI STADIUM, MORRIS CIVIC AUDITORIUM/PALAIS BALLROOM AND THE STUDEBAKER NATIONAL MUSEUM AS A PROFESSIONAL SPORTS DEVELOPMENT AREA STATEMENT OF PURPOSE AND INTENT WHEREAS, the Common Council (the "Council") is the legislative body of the City of South Bend, Indiana; and WHEREAS, the Council finds that the City of South Bend has a Professional Sports Franchise, known as the "South Bend Silverhawks," which plays the majority of its games in a facility owned by the City known as "Coveleski Stadium," and WHEREAS, the Council, pursuant to Indiana Code 36-7-31.3, as amended (the "Act") , finds that it has studied certain areas within South Bend hereby designated as the College Football Hall of Fame (more particularly described in Exhibit "A"), Century Center (more particularly described in Exhibit "B"), Stanley Coveleski Stadium (more particularly described in Exhibit "C"), Morris Civic Auditorium/Palais Royale Ballroom (more particularly described in Exhibit "D"), and the Studebaker National Museum (more particularly described at "Exhibit E") with said Exhibits "A", "B", "C", "D" and "E" being hereby attached to this Resolution, incorporated by reference and made a part thereof; and finds the areas to meet the requirements of facilities qualified to be part of a Professional Sports Development Area; and WHEREAS, the Council finds that the facilities owned by the City of South Bend in the above described area are either used by the professional sports franchise or for convention and tourism related events; and WHEREAS, upon such studies being made, the Council finds that the capital improvements undertaken in the above-described areas benefit the public health and welfare, are of public utility and protect or increase state and local tax bases and tax revenues; and WHEREAS, the Council finds that in order to provide special benefits to taxpayers by promoting economic development that is of public use and benefit, it is necessary and desirable to declare the areas herein described as the South Bend Professional Sports Development Area (the "Tax Area"). NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of South Bend, Indiana as follows: Attest: RESOLUTION NO. 2519-97 Passed by the Common Council of the City of South Bend, Indiana, October 271 1997 V Attest: l City Clerk President of Common Council. Presented by me to the Mayor of the City of South Bend, Indiana October 28, IQ 97 j1 rr r City Clerk Approved and signed by me November 3, 19 97 f et.l2e Mayor RESOLUTION NO. rZ I J l / A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND DECLARING CERTAIN AREAS WITHIN THE CITY OF SOUTH BEND, INDIANA, COMMONLY KNOWN AS THE COLLEGE FOOTBALL HALL OF FAME, CENTURY CENTER, COVELESKI STADIUM, MORRIS CIVIC AUDITORIUM/PALAIS BALLROOM AND THE STUDEBAKER NATIONAL MUSEUM AS A PROFESSIONAL SPORTS DEVELOPMENT AREA STATEMENT OF PURPOSE AND INTENT WHEREAS, the Common Council (the "Council") is the legislative body of the City of South Bend, Tndiana; and WHEREAS, the Council finds that the City of South Bend has a Professional Sports Franchise, known as the "South Bend Silverhawks," which plays the majority of its games in a facility owned by the City known as "Coveleski Stadium," and WHEREAS, the Council, pursuant to Indiana Code 36-7-31.3, as amended (the "Act") , finds that it has studied certain areas within South Bend hereby designated as the College Football Hall of Fame (more particularly described in Exhibit "A"), Century Center (more particularly described in Exhibit "B"), Stanley Coveleski Stadium (more particularly described in Exhibit "C"), Morris Civic Audit orium/Palais Royale Ballroom (more particularly described in Exhibit "D"), and the Studebaker National Museum (more particularly described at "Exhibit E") with said Exhibits "A", "B", "C", "D" and "E" being hereby attached to this Resolution, incorporated by reference and made a part thereof; and finds the areas to meet the requirements of facilities qualified to be part of a Professional Sports Development Area; and WHEREAS, the Council finds that the facilities owned by the City of South Bend in the above described area are either used by the professional sports franchise or for convention and tourism related events; and WHEREAS, upon such studies being made, the Council finds that the capital improvements undertaken in the above-described areas benefit the public health and welfare, are of public utility and protect or increase state and local tax bases and tax revenues; and WHEREAS, the Council finds that in order to provide special benefits to taxpayers by promoting economic development that is of public use and benefit, it is necessary and desirable to declare the areas herein described as the South Bend Professional Sports Development Area (the "Tax Area"). NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of South Bend, Indiana as follows: Taxes") , attributable to a taxable event or Covered Taxes earned in the Tax Area shall be allocated to the South Bend Professional Sports and Convention Development Area Fund, established pursuant to Section 14 of the Act. All of the salary, wages, bonuses, and other compensation that are (i) paid during a taxable year to a professional athlete for professional athletic services, (ii) taxable in Indiana, and (iii) earned in the Tax Area, shall be allocated to the Tax Area if the professional athlete is a member of a team that plays the majority of the professional athletic events that the team plays in Indiana in the Tax Area. Notwithstanding the foregoing provisions of this Section 2, the revenues and Covered Taxes described in this Section 2 may not be allocated until this Resolution is approved by the Indiana Budget Agency. SECTION III. The Common Council determines that the foregoing allocation provisions shall apply to the entire Tax Area and shall expire on December 31, 2027. SECTIO1 IV. The Common Council determines that the College Football Hail of Fame, Century Center, Coveleski Stadium, Morris Civic Auditorium/Palai s Royale Ballroom, and Studebaker National Museum, and the real estate upon which each facility is constructed are hereby designated as the facilities and the facility sites, for which the Tax Area has been established. SECT TON V. The Common Council hereby directs that funds from t e designated Tax Area will be used pursuant to the Act, I. C. 36-7-31.3--19, for any one, or any combination of, the following: (a) a capital improvement that will equip, or the financing or refinancing or payment of lease payments for a capital improvement that will equip, the College Football Hall of Fame, a facility owned by the City and used for convention or tourism related events; or (b) a capital improvement that will equip, or the financing or refinancing or payment of lease payments for a capital improvement that will equip, Century Center, a facility owned by the City and used for convention or tourism related events; or (c) a capital improvement that will equip, or the financing or refinancing or payment of lease payments for a capital improvement that will equip, Morris Civic Audit orium/P alai s Royale Ballroom, a facility owned by the City and used for convention or tourism related events; or (d) a capital improvement that will equip, or the financing or refinancing or payment of lease payments for a capital improvement that will equip, the Studebaker National Museum, a facility owned by the City and used for convention or tourism related events; or (e) a capital improvement that will equip, or the financing designating a Professional Sports Development Area to be published pursuant to I.C. 5-3-1, said publication providing notice of the public hearing before the Common Council on the proposed confirming of said declaration. SECTION VIII. This Resolution shall be in full force and effect from and after its adoption by the Common Council and approval by the Mayor. 11 /� 4�1 Member of the ommon Co?fcil Taxes") , attributable to a taxable event or Covered Taxes earned in the Tax Area shall be allocated to the South Bend Professional Sports and Convention Development Area Fund, established pursuant to Section 14 of the Act. All of the salary, wages, bonuses, and other compensation that are (i) paid during a taxable year to a professional athlete for professional athletic services, (ii) taxable in Indiana, and (iii) earned in the Tax Area, shall be allocated to the Tax Area if the professional athlete is a member of a team that plays the majority of the professional athletic events that the team plays in Indiana in the Tax Area. Notwithstanding the foregoing provisions of this Section 2, the revenues and Covered Taxes described in this Section 2 may not be allocated until this Resolution is approved by the Indiana Budget Agency. SECTIO III. The Common Council determines that the foregoing allocation provisions shall apply to the entire Tax Area and shall expire on December 31, 2027. SECTION IV. The Common Council determines that the College Football Hall of Fame, Century Center, Coveleski Stadium, Morris Civic Auditorium/Palais Royale Ballroom, and Studebaker National Museum, and the real estate upon which each facility is constructed are hereby designated as the facilities and the facility sites, for which the Tax Area has been established. gFCTION V. The Common Council hereby directs that funds from the designated Tax Area will be used pursuant to the Act, I.C. 36-7-31.3-19, for any one, or any combination of, the following: (a) a capital improvement that will equip, or the financing or refinancing or payment of lease payments for a capital improvement that will equip, the College Football Hall of Fame, a facility owned by the City and used for convention or tourism related events; or (b) a capital improvement that will equip, or the financing or refinancing or payment of lease payments for a capital improvement that will equip, Century Center, a facility owned by the City and used for convention or tourism related events; or (c) a capital improvement that will equip, or the financing or refinancing or payment of lease payments for a capital improvement that will equip, Morris Civic Auditorium/Palais Royale Ballroom, a facility owned by the City and used for convention or tourism related events; or (d) a capital improvement that will equip, or the financing or refinancing or payment of lease payments for a capital improvement that will equip, the Studebaker National Museum, a facility owned by the City and used for convention or tourism related events; or (e) a capital improvement that will equip, or the financing designating a Professional Sports Development Area to be published pursuant to I.C. 5-3-1, said publication providing notice of the public hearing before the Common Council on the proposed confirming of said declaration. SECTION VIII_ This Resolution shall be in full force and effect from and after its adoption by the Common Council and approval by the Mayor. Member of the (olmon C0116Ca ] EXHIBIT 2 COMMON COUNCIL RESOLUTION NO. 4917 -21 INCLUDING FIRST EXPANDED BOUNDARIES OF PSCDA TAX AREA Filed in Clerk's Office MAY 17 2023 DAWN M. JONES CITY CLERK, SOUTH BEND, IN RESOLUTION No. 4917-21 Passed by the Common Council of the City of South Bend, Indiana I.- 1A 20 21 Attest: & 9kJ�,� City Clerk Dawn M. Jones AtteshCL �t_t� �l President of Common Council Presented by me to the Mayor of the City of South Bend, Indiana June 14, 20 21 4')t) A ,qm� City Clerk Dawn M. Jones Approved and signed by me " u n ` /7 �4 ZL Mayor Ex ;. BILL NO. 21-36 RESOLUTION NO. 4917-21 A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA, REINSTATING, REAFFIRMING AND AMENDING RESOLUTION NO. 2519-97 TO ADD SiTES TO THE ESTABLISHED PROFESSIONAL SPORTS CONVENTION DEVELOPMENT AREA (PSCDA), NAMELY ALOFT HOTEL, COURTYARD BY MARRIOTT (DOWNTOWN), DOUBLETREE HOTEL, HOWARD PARK COMMUNITY CENTER AND INDIANA UNIVERSITY AT SOUTH BEND; TO EXTEND THE EXPIRATION DATE OF THE PSCDA FIRST ESTABLISHED BY RESOLUTION NO. 2519-97; TO MAKE OTHER NECESSARY AND APPROPRIATE CHANGES TO RESOLUTION NO. 2519-97 WHEREAS, the Common Council of the City of South Bend, Indiana, (the "Common Council") on October 27, 1997, applying then existing statutory authority under Ind. Code 36-7- 31.3, approved a Resolution establishing a Professional Sports Convention Development Area (PSCD Tax Area) within the boundaries of file City of South Bend, consisting of the following specific sites: the College Football Hall of Fame; Century Center; Stanley Coveleski Stadium: Moris Civic Auditorium/Palais Royale Ballroom; and the Studebaker National Museum, a copy of which Resolution without exhibits is attached hereto as Exhibit A ("Original Boundaries"); and WHEREAS, Stanley Coveleski Stadium is now known as Four Winds Field at Stanley Coveleski Stadium, and the Morris Civic Auditorium is now known as the Morris Performing Arts Center; and WHEREAS, Ind. Code 36-7-31,3-8, the enabling statute for a ASCD Tax Area affecting the City of South Bend as "a city having a population of more than one hundred thousand, but less than one hundred ten thousand (110,000)," was amended by the Indiana General Assembly in 2021 to expressly identify other sites within the City of South Bend empowering the Common Council to add to the City's PSCDA after June 30, 2021. ("Eligible Boundaries,'). 'rhe Eligible Boundaries for PSCD Tax Area inclusion under Ind. Code 36-7-38.3-8(f) as amended are comprised of the Aloft Hotel, the Courtyard by Marriott South Bend, Downtown, the Doubletree Hotel, Howard Park including its Community Center and the Howard Park Public House, and the campus of Indiana University South Bend; and WHEREAS, Resolution No. 2519 -97 at Section III contained a stated expiration date of December 31, 2027; however, pre-emptive Indiana State law appears to have resulted in all expiration date prior to January 2021, necessitating formal reinstatement of Council's Resolution No. 2519-97; and WHEREAS, Ind. Code 36-7-31.3-10 (c) authorizes renewal of the PSCDA beginning after June 30. 2021, for an additional twenty years to include the Original Boundaries established by Resolution No. 2519-97 before its expiration plus the Eligible Boundaries authorized by Ind. Code 36-7-38.3-8(f) as identified in this Resolution; and WHEREAS, after being fully advised in the matter, the Common Council finds this reinstatement, reaffirmation, and amendment to Resolution No. 2519-97 to be in the best interest of the City of South Bend and its citizens. NOW, THEREFORE, BE 11' HEREBY RESOLVED BY THE COMMON COUNCIL OF THE CiTY OF SOUTH BEND, S'r JOSEPH COUNTY, INDIANA, THAT: SECTION 1. Resolution No. 2519-97 (Exhibit 1 hereto) is hereby reinstated, amended and reaffirmed consistent with the amendments contained in the Sections which follow, and the findings in [lie previous introductory paragraphs are incorporated herein. SECTION H. In addition to those areas that formed the original Professional Sports Convention Development Area (PSCD Tax Area) under Resolution No. 2519-97, and pursuant to Ind. Code 36-7-38.3-8(f) as amended, the following facilities and sites and the real estate upon which each facility is constructed are added to the PSCD Tax Area, the abbreviated legal descriptions for each of them with parcel numbers and tax identification numbers are attached as Exhibit 2 and incorporated herein, and they are further identified within the 2021 amendments to Ind. Code 36-7-38.3-8(f) (1) (A) through (C), (2) and (3) as follows: (1) [H]otels located in the following areas in South Bend, Indiana: (A) in the east quadrant of an area bounded on the north by Columbus Court, on the east by north Main Street, and on the south by West Washington Street, as those streets were located on July 1, 2021, commonly known as the Aloft Hotel; (B) an area bounded on the north by East Colfax Avenue, on the east by Doctor Martin Luther King, Jr. Boulevard, and on the west by North Michigan Street, as those streets were located on July 1, 2021, commonly known as the Doubletree Hotel; and (C) in the southeast quadrant of an area bounded on the north by East Washington Street, on the east by Doctor Martin Luther King Jr. Boulevard, and on the south by East Jefferson Boulevard, as those streets were located on July 1, 2021, commonly known as the Courtyard by Marriott South Bend, Downtown; (2) that consists of a sports, recreational and event facility or complex of facilities located in South Bend, Indiana, in the northeast quadrant of an area bounded on the north by East Jefferson Boulevard, on the east by South St. Louis Boulevard, as those streets were located on July 1, 2021, and on the west by the St. Joseph River, commonly known as Howard Park and related facilities including the Howard Park Public House and the Howard Park Community Center; and (3) located at an Indiana University South Bend campus. SECTION III. The allocation provisions shall apply to the entire PSCD Tax Area comprised of the facilities and sites included in Resolution No. 2519-97 (Exhibit 1), together with those described in previous Section 1I, and such allocation provisions shall expire July 1, 2041. SECTION IV. The maximum amount of covered taxes that may be captured in the PSCD Tax Area described in this Resolution which incorporates the PSCD `tax Area of Resolution No. 2519-97 is two million dollars ($2,000,000) per year, as per Ind. Code 36-7- 31.8-10 (e), or as that statute may be amended hereafter. SECTION V. The use of the tax funds within the PSCD Tax Area shall be used for all purposes listed in Section V of Resolution 2519-97, and for any other capital improvement, financing or refinancing of a capital improvement or the payment of a lease that will construct or equip a facility owned by the City and used specifically as follows per Ind. Code 36-7-31.3-8 (a) (2): by a professional sports franchise for practice or competitive sporting events, as a facility used principally for convention or tourism related events serving national or regional markets, as a museum, as a facility for public attractions of national significance, and as a performing arts venue. SECTION VI. The Stanley Coveleski Stadium as identified in Resolution 2519-97 shall be known by its current name of the Four Winds Field at Stanley Coveleski Stadium and the Moms Civic Auditorium as identified in Resolution 2519-97 shall be known and referred to by its current name of the Morris Performing Arts Center. SECTION VII. If any of the terms or conditions of this Resolution conflict with Resolution No. 2519-97, and if reconciliation between the two resolutions is not possible, then the terms of this resolution shall control. SECTION VIII. This Resolution shall be in full force and effect as provided in Section 1, from and after its adoption by the Common Council and approval by the Mayor. x" Karen L. White, Council Nresident South Bend Common Council Filed in Clerk's Office JUN 0 2021 DAWN M. JONES CITY CLERK, SOUTH BEND, IN EXHIBIT I COMMON COUNCIL, RESOLUTION NO. 2519-97 IDENTIFYING ORIGINAL BOUNDARIES EXHIBIT 2 SHORT LEGAL DESCRIPTION OF ADDED FACILITIES AND SITES WITH PARCEL NUMBERS AND TAX INDENTIFICATION NUMBERS Filed in Clerk's Office ,--- JUN 0 9 2021 DAWN M. JONES CITY CLERK, SOUTH BEND, IN EXHIBIT 2 SHORT LEGAL DESCRIPTION OF ADDED FACILITIES AND SITES WITH PARCEL NUMBERS AND TAX INDENTIFICATION NUMBERS Double Tree Hotel: River Bend Addition To City of South Bend Sec 12-37-2e Also Known As Block 3 & Pt Of Block 4 Tax ID: 018-3091-347401 Parcel State ID: 71-08-12-112-002.000-026 Courtyard by Marriott: Lot 38A Hall of Fame & Chocolate Cafe Minor Sub And the Original Town of South Bend 1St Replat RP6363 09-30-08 09/10 Tax ID: 018-3001-0024 Parcel State ID: 71-08-12-154-007.000-026 Aloft Hotel: H-1 Hotel Lots 239 & 240 & Vacated Alley West & Adj OP w 29% int in common areas Tax ID: 018-1008-0321 Parcel State ID: 71-08-12-110-021.000-026 Howard Park: Lot 202 Samuel Cottrell's 151 Addition to the Town of Lowell, Now in the City of South Bend Parcel State ID: 71-08-12-255-002.000-026 Tax ID: 018-6001-0002 N Pt 199 S Pt 199 Cottrell's 1St Addition to the Town of Lowell, Now in the City of South Bend Parcel State ID: 71-08-12-255-001.000-026 Tax ID 018-6001-0001 Indiana University South Bend 5.242 Ac +- Sec 18-37-3e Parcel State ID: 71-09-18-205-001.000-026 Tax ID 018-6016-0334 Lot A G W Mikesells 1st Addition Indiana University Replat Parcel State ID: 71-09-18-205-002.000-026 Tax ID 018-6023-0603 544x229.4 Ft N End W Side E Ne N Of River 18 37 3e Parcel State ID: 71-09-18-226-001.000-026 Tax ID 018-6016-033701 2.87 Ac Ne 18-37-3e Parcel State ID: 71-09-18-226-002.000-026 Tax ID 018-6016-0338 73.8'X 582'18-37-3e Parcel State ID: 71-09-18-226-003.000-026 Tax ID 018-6016-033901 Tract 48 X 141 Ft Ne Cor Lot 12 N 1/2 18 37 3e Parcel State ID: 71-09-18-226-005.000-026 Tax 1D 018-6016-0341 Lot 12 & 8 1/2 Ft W Side Lot 11 & Vac Alley W & Adj Shanks 2nd Add Parcel State ID: 71-09-18-226-007.000-026 Tax ID 018-6022-0562 Lot 9 & Vac Alley N & Adj & Vac Alley W & Adj Shanks 2nd Add Parcel State ID: 71-09-18-226-010.000-026 Tax ID 018-6022-0566 Lot 8 Shanks Ed 2nd Add & Vac Alley West & Adj Parcel State ID: 71-09-18-226-011.000-026 Tax ID 018-6022-0568 Lot 7 Shanks Ed 2nd Add & Vac Alley South & Adj & Vac Alley West & Adj Parcel State ID: 71-09-18-226-012.000-026 Tax ID 018-6022-0569 Sec 18-37-3e Cont 8.515 Ac +- Parcel State ID: 71-09-18-226-004.000-026 Tax ID 018-6016-0339 2.313 Ac +- Ne Sec 18-37-2e Parcel State ID: 71-09-18-226-025.000-026 Tax ID 018-6016-033702 118.5' N & S X 190.5' E & W Ne Cor W Ne Sec 18 37-2e Parcel State ID: 71-09-18-205-003.000-026 Tax ID 018-6016-033401 Lot A Indiana University Replat Parcel State ID: 71-09-18-205-004.000-026 Tax ID 018-6016-033402 Lots 22-23-24 & Vac Alley W & Adj George Meixel Add & W 1/2 Vac Greenlawn St Cont .576 Ac +- Parcel State ID: 71-09-18-252-011.000-026 Tax ID 018-6023-0623 Parc Of Land Being Pt Of W 1/2 Ne 1/4 Sec 18-37-3e & Beg At The Se Cor Lot 24 Gw Mikesell'S 1st Addn Cont 4.241 Ac +- Parcel State ID: 71-09-18-253-002.000-026 Tax ID 018-6016-033601 5 Ac Ne 1-4 Sec 18-37-3e Ex Tract So Of No Side Blvd Parcel State ID: 71-09-18-226-026.000-026 Tax ID 018-6016-0346 Tract Between No Side Blvd & River W & Adj Lot 6 Dunns Sub Of Lot A Sec 18-37-3e Parcel State ID: 71-09-18-254-001.000-026 Tax ID 018-6016-034601 Parc Beg 474.80'N Of The Nw Cor Ironwood Dr & Lincolnway East & Being Pt Of The E1/2 Sec 18-37-3e Cont 24.20ac+- Parcel State ID: 71-09-18-277-001.000-026 Tax ID 018-7079-288406 Lot 1 Lying W Of Middleboro Middleboro Add Parcel State ID: 71-09-17-156-001.000-023 Tax ID 016-1213-8544 Lots 14-17 & Pt 18 Majors Pro Plot & Tr Parc W & Adj Being Pt E1/2 S18 -37-3e Ex: Parcel E & Adj (75 X 246.8) & Except Irr Parcel E Pt. Split To 18-7079-288407 02/03 7022wd 9/2/1999 -Done 3/26/02 05/06 Split to 18-7078-288408 per trans 13512 1/12/2005 Parcel State ID: 71-09-18-256-012.000-026 Tax ID 018-7079-2884 BEG INTER W ROW IRONWOOD & N ROW OF LWE. W 202.36', W 653.03', N 79 DEGREES W 436.96', N 72 degrees W 75.69', N 72 degrees W 134.92, N 18 DEGREES E 232', S 68 DEGREES E 43.16', S 37 DEGREES"E 76.38', S 9 DEGREES W 185.98' TO POB 05/06 SPLIT FROM 18-7079 Parcel State ID: 71-09-18-256-015.000-026 Tax ID 018-7079-288409 BEG INTER W ROW IRONWOOD & N ROW OF LWE. W 202.36', W 653.03', N 79 DEGREES W 436.96', N 90 DEGREES E 220.04', E 84.18, S 246.80', N 79 DEGREES W 113.59 TO POB 05/06 SPLIT FROM 18-7079- 2884 PER TRANS 13512 1/12/2005 Parcel State ID: 71-09-18-256-014.000-026 Tax ID 018-7079-288408 Lots 8-9-10-11 Majors Plat Parcel State ID: 71-09-18-256-009.000-026 Tax ID 018-7079-2879 Lot 12 Majors Plat Parcel State ID: 71-09-18-256-010.000-026 Tax ID 018-7079-2882 30.2 Ft E Side Lot 3 All Lot 4 & 20 Ft W Side tot 5 Majors Plot Parcel State ID: 71-09-18-256-005.000-026 Tax ID 018-7079-2873 30 Ft E Side Lot 5 & 30 Ft W Side Lot 6 Major's Plat Parcel State ID: 71-09-18-256-006.000-026 Tax ID 018-7079-2875 E 30 Ft Lot 6 & W 30 Ft Lot 7 Majors Plat Parcel State ID: 71-09-18-256-007.000-026 Tax ID 018-7079-2876 EXHIBIT 3 SHORT LEGAL DESCRIPTION OF SECOND ADDED FACILITIES AND SITES OF THE PSCDA TAX AREA WITH PARCEL NUMBERS AND TAX IDENTIFICATION NUMBERS SHORT LEGAL DESCRIPTIONS AND TAX IDENTIFCATION NUMBERS FOR EXPANDED AUTHORIZED BY SEA 236 I. NEW CITY HALL PSCDA TAX AREA Lot 49 Original Plat of Town now City of South Bend, excepting 15 feet west Tax Id no. 18-3003-0057 Commonly known as 215 S. Martin Luther King Dr. South Bend, IN. 46601 All as found on Instrument no. 2022-29028 recorded October 6, 2022 in the Office of the Recorder of St. Joseph County Indiana. II. POLICE STATION Lot 1 A of the Municipal First Replat as recorded in instrument no. 0301050 in the office of the Recorder of St. Joseph County, Indiana. Tax Identification No. 18-3043-165404 Commonly known as 701 W. Sample Street South Bend, IN 46601 All as found on Instrument no. 0347073 recorded July 28 2003 in the Office of the Recorder of St. Joseph County, Indiana. III. WASTE WATER TREATMENT PLANT Parcel 51 identified in Instrument no. 1526367 recorded October 2, 2015 in the Office of the Recorder of St. Joseph County, Indiana. Tax Identification numbers 18-2228-8540 and 18-2228-8541 Commonly known as 3113 Riverside Drive South Bend, Indiana 46628 IV. SOUTH BEND MUNICIPAL UTILITIES Outlot A and Lot 2 of Morris Civic Minor Subdivision recorded July 13, 1998 as Instrument No. 9836277 in the Officed of the Recorder of St. Joseph County, Indiana, Tax Identification Nos. 18-1008-0308 and 18-1008-030503 Commonly known as 125 W. Colfax Blvd. South Bend, IN. 46601 All as found on Instrument No. 9346081 recorded November 8, 1993 and Instrument No. 142394 recorded September 26, 2014 in the Office of the Recorder of St. Joseph County, Indiana. V. FIRE STATIONS Station 1 Lot 2 of Ivy Tech 211 Minor Subdivision as shown by Document 0341350 in the records of the Recorder of St. Joseph County, Indiana. Tax Identification No. 18-7003-0112 Commonly known as 1222 S. Michigan Street South Bend, IN 46601 All as found on Instrument No. 0347074 recorded July 29, 2003 in the Office of the Recorder of St. Joseph County, Indiana. Station 2 Lots 38 and 39 of Coquillard Woods Addition Section A Tax Identification No. 018-5069-2418 Commonly known as 1805 McKinley Ave. South Bend, IN. 46617 All as described as Parcel 220 on Instrument No. 1526367 recorded October 2, 2015 in the Office of the Recorder of St. Joseph County, Indiana Station 3 Lot Lettered "A" as shown on the recorded plat of Fire Station Replat recorded February 1, 2007 as Document No. 0704433 and as Parcel 9 on Instrument No. 1526367 recorded October 2, 2015 in the Office of the Recorder of St. Joseph County, Indiana Tax Identification No. 018-1022-0914 Commonly known as 406 N. Scott South Bend, IN 46616 Station 4 Lot Numbered 82A as shown on the recorded plat of Oak Grove First Addition Fire Station Replat recorded October 2, 2015 in the Office of the Recorder of St. Joseph County IN Commonly known as 220 N. Olive St. South Bend, IN 46628 Station 5 Tri Par SW Cor Ewing and Prairie Sec 22-37-2E Tax Identification No. 018-8075-287501 Commonly known as 2221 Prairie Avenue South Bend, IN. 46614 Station 6 Lots Numbered 765, 766, 767 and % vac alley W Bellville V Addition Tax Identification No. 18-4085-3103 Commonly known as 4306 W. Western Avenue South Bend, IN 46619 Station 7 Lots Numbered 118 and 119 in Northwest Second Addition to the City of South Bend and referred to as Parcel 48 on Instrument No. 1526367 recorded October 2, 2015 in the Office of the Recorder of St. Joesph County, Indiana. Tax Identification No. 018-2164-6007 Commonly known as 1616 Portage Ave. South Bend, IN 46616 Station 8 Lot Numbered 250 as shown as the recorded plat of the Ridgedale 5th Addition to the City of South Bend and referred to as Parcel 106 on Instrument No. 152637 recorded October 2, 2015 in the Office of the Recorder of St. Joseph County, Indiana. Tax Identification No. 018-7173-6156 Commonly known as 2402 Twyckenham Drive South Bend, IN 46614 Station 9 Lots numbered 1, 2, and 3 B F Dunns First Addition and part of NW corner of vacated alley adjacent to Lot 1 Tax Identification No. 18-6027-0744 Commonly known as 2108 E. Mishawaka Avenue South Bend, IN 46617 Station 10 Lot 1A York Road Fire Station Minor Subdivision 1st replat Tax Identification No. 023-1017-1064 Commonly known as 5303 York Road South Bend, IN 46614 Station 11 Legal Description not available in St. Joseph County, Indiana Records including applicable Property Card Commonly known as 3505 N Bendix Drive South Bend, IN 46628 VI. SOUTH BEND EQUIPMENT SERVICES BUILDING A part of Parcel 2 in the Inner Belt Industrial Park, a subdivision in the Southeast and Southwest Quarters of Section 11 and the Northeast Quarter of Section 14, the Plat of which is recorded in Plat Book 21 page 1 and as further described as Parcel 279 in Instrument no. 15267 recorded October 2, 2015 in the Office of the Recorder of St. Joseph County, Indiana Tax Identification No. 18-3064-247401 Commonly known as 1045 W. Sample Street South Bend, IN 46601