(A) I.C. 6-1.1-12.1-9.5 and 6-1.1-12.1-11.3 allow the designating body to waive noncompliance for the following:
(1) Failure to submit a statement of benefits prior to a public hearing;
(2) Failure to designate an Economic Revitalization Area (ERA) or submit a statement of benefits prior to construction of a facility and/or installation of equipment;
(3) Failure to make the necessary findings of fact as required in I.C. 6-1.1-12.1-2, 6-1.1-12.1-3, 6-1.1-12.1-4.5 or 6-1.1-12.1-4.8 before designating an area as an ERA or authorizing a deduction for new equipment; or
(4) Failure to file a timely and complete deduction application as required by I.C. 6-1.1-12.1-5, 6-1.1-12.1-5.3 and 6-1.1-12.1-5.4.
(B) (1) Waivers of noncompliance should only be considered for those applicants/taxpayers in compliance with local and state governmental entities.
(2) Applicants/taxpayers must verify that they are not delinquent on any taxes owed (property, income or sales), their Compliance with Statement of Benefits (CF-1) form(s) have been filed on time and are substantially compliant, and there are no outstanding state or federal environmental issues.
(3) Staff will verify and affirm that applicants/taxpayers have met all above criteria.
(C) For an applicant/taxpayer to begin the waiver process, the applicant/taxpayer must first contact Economic Development Division staff in the Allen County Department of Planning Services.
(1) If staff determine that a waiver is needed, a formal request from the applicant/taxpayer should be made in writing explaining the circumstance(s).
(2) The applicant/taxpayer will also need to address the steps needed to correct the problem and the actions the applicant/taxpayer will take to correct further problems from occurring.
(D) The following procedures shall be followed:
(1) Waiver of noncompliance for failure to file timely application and Statement of Benefits (SB-1) form(s).
(a) For personal property, waivers will only be considered on equipment installed within one month prior to date application is received.
(b) For real property, waivers will only be considered on applications where an applicant/taxpayer has applied for an improvement location permit/structural permit one month prior to date application is received.
(c) A fee of $500 will be required to offset the costs incurred.
(2) Waiver of noncompliance for failure to file timely deduction paperwork.
(a) Personal property waivers will only be considered for failure to file 103-ERA and 103-EL paperwork within the last 12 months or one year.
(b) Real property waivers will only be considered for failure to file Form 322/RE within the last 12 months or one year.
(c) The Council may not grant waivers for applicants/taxpayers who have failed to file deduction paperwork more than once during the deduction period.
(d) A fee of $500 will be required to offset the costs incurred.
(3) Waivers of noncompliance for clerical errors.
(a) Personal property waivers will only be considered on clerical errors made by the applicant/taxpayer that affect the proper reporting of project location, project or investment timeframe, and cost of investment.
(b) Real property waivers will only be considered on clerical errors made by the applicant/taxpayer that affect the proper reporting of project location, project or investment timeframe, and cost of investment.
(c) A fee of $500 will be required to offset the costs incurred.
(Ord. 19-1373, passed 9-3-19)