09-24-12 Common Council Meeting Minutes

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REGULAR MEETING SEPTEMBER 24, 2012 Patterson Logistics’ remaining in South Bend and expanding into the Cleveland Road Site (which was desired by Patterson Logistics as part of its decision to locate its Midwest operations in South Bend); and WHEREAS, as contemplated as part of the Building Project, the Taxpayer (a) successfully completed its construction of a new 80,000 square foot warehouse/distribution facility at a cost in excess of $2,400,000, (b) was instrumental in relocating Invacare Corp. to the new building and assisting with the desire of Patterson Logistics to expand in South Bend, and (c) has confirmed that Invacare Corp.’s employment and payroll projections have been exceeded; and WHEREAS, the (a) Building Project was first assessed for real property tax purposes as 100% complete for the March 1, 2011 assessment date for taxes payable in 2012 (the “First Year”), and (b) Taxpayer learned that a notice of this assessment was sent by the St. Joseph County Assessor on or about February 24, 2012; and WHEREAS, a result of a wholly inadvertent oversight and misunderstanding, the Taxpayer did not file, timely, the single form (known as Form 322 ERA/RE - Application for Deduction from Assessed Valuation of Structures in Economic Revitalization Areas) (the “Application Form”) with the St. Joseph County Auditor, to claim benefits of the abatement (which form was to be filed within thirty (30) days after the date the notice of assessment was mailed to Taxpayer); and WHEREAS, the Taxpayer learned that it filed its Application Form eleven (11) days after the period for filing such form to claim benefits of the property tax abatement for the First Year and the Application Form was denied due to the belated nature of the filing; WHEREAS, this oversight was an unusual occurrence for Taxpayer, which directly (or through affiliates) owns and manages a large number of properties, pays significant annual real property taxes and has always made diligent efforts in good faith to make all required Indiana tax filings (including abatement filings) on a timely basis; and WHEREAS, the Common Council recognizes that (a) the Taxpayer fulfilled its pledge to build a new 80,000 square foot warehouse/distribution facility in the City of South Bend and thereby to enhance the tax base, support employment and attract new business in the City; (b) the Taxpayer has requested a waiver of its inadvertent oversight for late filing of the Application Form to claim benefits of the tax abatement for the First Year, which the Common Council has the power and authority to approve under Indiana law, and (c) the Taxpayer would have been entitled to receive the tax abatement benefits for the First Year had no noncompliance event occurred; and 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 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) fulfillment of its obligations detailed in its original Statement of Benefits and its application for tax abatement related to the construction of a new 80,000 square foot design-built warehouse/distribution in the City of South Bend at 7250 Vorden Parkway South Bend, Indiana (the “Property”), and (b) wholly inadvertent oversight and misunderstanding leading to a belated filing of the Form 322 ERA/RE “Application for Deduction from Assessed Valuation of Structures in Economic Revitalization Areas” to claim the benefits of tax abatement for the March 1, 2011 assessment date on the Property. 13