HomeMy WebLinkAbout2004-R-19RESOLU ['ION NO. 04-R- Iq
RESOLUTION APPROVING STATEMENT OF BENEFITS FOR
PURPOSES OF PROPERTY TAX ABATEMENT
WHEREAS, KEY ELECTRONICS, INC. and HARDY PROPERTIES, LLC (the
"Applicant"), has petitioned the Common Council of the City of Jeffersonville, Indiana, for a deduction
in personal property and real property taxes to be assessed on proposed improvements to be made on
property located in North Port Business Centre in the City of Jeffersonville, Clark County, Indiana (more
fully described on "Exhibit A"); and
WHEREAS, the Applicant has submitted an application which includes the Statement of
Benefits on the form prescribed by the Indiana State Board of Tax Commissioners of such purpose, which
application and statement includes a description of the proposed redevelopment, an estimate of the
number of individuals who will be employed as a result of the redevelopment, an estimate of the annual
salaries of these individuals, and an estimate of the value of the redevelopment, attached hereto as
"Exhibits B1 and B2"; and
WHEREAS, the Common Council of the City of Jeffersonville has previously designated the
area where the proposed redevelopment project is located in the City of Jeffersonville as an Economic
Revitalization Area pursuant to Indiana Code 6-1.1 - 12. I et seq., and Resolution No. 97-R- 14; and
WHEREAS, the City's Department of Redevelopment has reviewed the application and
Statement of Benefits submitted by the Applicant and has advised the Common Council that the
application has been submitted in compliande with the approved Tax Abatement Policy of the Common
Council of the City of Jeffersonville.
NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of
leffersonville, Indiana, that it specifically and affirmatively finds as follows:
1. That the estimate of the value of the redevelopment is reasonable for projects of the nature
described in the Statement of Benefits submitted by the Applicant.
2. That the estimate of the number of individuals who will be employed or whose employment
will be retained can reasonably be expected tO result from the proposed described redevelopment.
3. That the estimate of the annual salaries of those individuals who will be employed or whose
employment will be retained can be reasonably expected to result from the proposed described
redevelopment.
4. That all other information requested from tbe Applicant has been submitted, and the benefits
described in such information can be reasonably expected to result from the proposed described
redevelopment.
5. That the totality of benefits for said redevelopment is sufficient to justify the deduction-
RESOLUTION NO. 04-R-
Page 2
BE IT FURTHER RESOLVED, that the Common Council of the City of Jeffersonville, Indiana
hereby approves the application and Statement of Benefits as presented and filed by the Applicant, and
that said Applicant shall be entitled to deductions for a period often (10) years for improvements to real
property, pursuant to the provision oflC 6-1.1-12.1-3(d) and IC 6-1.1-12.1-4(d)(3), and five (5) years for
equipment and machinery pursuant to IC 6-1.1-12.1-4.5, with the timely filing and perfection thereof with
day!of August, 200z Council
Robert L, ~.
Presiding Officer
/
the Clark County Auditor's office.
Passed and adopted this
Jeffersonville, Clark County, Indiana.
of the City of
Peggy Wiid~
Clerk and Treasurer
this
Presented by me as Clerk and Treasurer to the Mayor of said City of Jeffersonville, Indiana,
~ dayofAugust, 2004.
Peg~-~f'd~ r
Approve dandsigned by me this /I day ofAugu~~
Robert L. Waiz,/Jr.
Mayor
~XHIBIT 'A'
DESCRIPTION OF A 9.877-ACRE TRACT OF
NORTH PORT DEVELOPMENT CORPORATION
That part of Survey No. 14 of the Illinois ~ran~ of Clark Count3', Indiana being further described as
follows:
Commencing at a steel pin which marks th~ north corner of Survey No. 14.
Thence along the line dividing Surveys No. 14, 23 and 24, South 54 deg. 35 mSm. 43 sec. West, 888.21
feet to the southwestern right-of-w&y line of Centennial Boulevard;
Thence along said right-of-way line, 366.21 feet along a curve to the right with a radius of 670.00 feet
and a chord which bears South 55 deg. 20 min. 17 sec. East, 361.67 feet to a steel pin and cap
that marks the east corner of Nuvista Properties, LLC and being the True Point of Beginning.
Thence continuing along the southwestern r~ght-of-way line of Centenmal Boulevard for the next nme
courses, 144.11 feet along a curve to the right having a radius of 670.00 feet and a chord which
bears South 33 deg. 31 min. 02 sec. East, 143.83 feet;
Thence South 27 deg. 21 min. 20 sec. East, 94.18 feet;
Thence 47.62 feet along a curve to the right having a radius of 30.00 feet and a chord which bears South
19 deg. 03 man. 18 sec. West, 42.77 feet;
Thence South 63 deg. 35 min. 21 sec. West, 38.52 feet;
Thence South 26 deg. 24 min. 39 sec. East, 60.00 feet;
Thence North 63 deg. 35 min. 21 sec. East, 40.49 feet;
Thence 47.63 feet along a curve to the right having a radius of 30.00 feet and a chord which bears South
71 deg. 53 mm. 00 sec. East, 42.78 feet;
Thence South 27 deg. 21 min. 20 sec. East 97.54 feet;
Thence 70.10 feet along a curve to the right having a radius of 1970.00 feet and a chord which bears
South 26 deg. 20 min. 10 sec. East, 70.10 feet to the northwestern right-of-way line of a
proposed street;
Thence along the northwestern right-of-way line'of the proposed street for the next three courses,
South 62 deg. 52 min. 56 sec. West, 492.50 feet;
Thence 46.36 feet along a curve to the right having a radius of 50.00 feet and a chord which bears South
89 deg. 26 min. 50 sec. West, 44.72 feet;
Thence 131.71 feet along a reverse curve to. the left having a radius of 75.00 feet and a chord which
bears South 65 deg. 42 min. 10 sec. West, 115.43 feet;
Thence leaving said proposed road right-of-way, North 81 deg. 23 min. 55 sec. West, 360.47 feet to the
east line of a 15-foot xvide sanitary sewer easement;
Thence along said easement for the next rv¢o calls, North 09 deg. 25 min. 37 sec. East, 266.53 feet;
Thence North 08 deg. 02 min. 36 sec. East 317.72 feet to the southwestern line of Nuvista Properties,
LLC'Thence, along the southern boundaries of Nuvista Properties, LLC for the next three calls,
South 44 deg. 02 min. 10 sec. East, 76.42 feet;
Thence South 84 deg. 05 min. 53 sec. East, 290.4I feet;
Thence North 54 deg. 35 min. 43 sec. East, 320.00 feet to the southwestern right-of-way line of
Centennial Boulevard, the Tree Point of Beginning;
This tract of land contains 9.877 acres, which is subject to all rights-of-xvay and easements of record.
The above-described 9.877-acre tract being a portion of the lands conveyed to North Port Development
Corporation as set forth in Deed Drawer 2') Instrument No. 8745 in the Office of the Recorder, Clark
County, Indiana.
,,~-b'TiCA-SELLERSEIURG ROAD
SURt, E~
200 0 200 400
Scale 1" 200'
KOF~TTEI~ FIVE STAR PRoPF, t~TIF~, LLC
JACOBI. TOOMBS & LANZ. 1NC.
CONSULTING
120 BELL AV~NU~
CLAi~f~V~.I.E: ~A 47129
Sketch of Proposed Property situated in
Survey No. 14 in Clark County, Indiana
SCALE= 1'-200' I DATE: 7/30/2004 I DRAWN: K.W.'
· [ EXHIBIBT
STATEMENT OF BENEFITS
State Form 27167 ~7 / ~2-01~
Prescribed bv the Deoarlrnem of Local Government Finance
EXHIBIT 'B 1'
FORM
SB - '1
INSTRUCTIONS
~ This statement must be submitted o the body Qes gna/lng me economic revitifization area prior to the public hearing if the designating body requires infor-
mation from the a~licant in making its decision about whether to designate an Econom c Rev a ization Area. Otherwise this statement must be submitted
to the dee/gna7 ng body BEFORE a person nsralls the new manufacturing equtpmen~ ancl I or r,,esearcn and development equipment, or BEFORE the
redevelopment or rehabilitation of real oroper~y for which the eerson wishes o claim a deduction. Projects p anned or commifted to after July f , 1987and
areas aesignated after July 1. 1987 reau¢re a STATEMENT OF BENEFITS .lC 6-1.1-f2.1
2 ADDroval of the designating body (City Council. Town Board. Counl.~ Council, etc must be obtained Dnor to initiation of the redevelopment or rehabililation,
or DOor to installation of the new manufacturing equipment and / or research and develoement equipmem. BEFORE a deduction may be approved.
3. To obtain a deducbon Form 322 ERA Real Estate Im~rovemems and / or Form 322 ERA PPME and or 322 ERA / PPR & DE, must be filed with the
county auditor. With respect 7o rea~ firoper~y, Form 322 ERA must be fi ed by the later oft (1) May f O; or (2) thirty (30) days after a notice of increase in real
prope/ly assessment is received from the townshta assessor. Form 322 ERA / PPME and / or 322 ERA PPR & DE must be fi ed between March I and May
15 of the assessment year m wi~¢ch new manufacturing eou~bment and I or research an¢ oeve/ooment equipment becomes assessable, unless a filing
extension has ~een obtained. A person WhO o~mms a filing extension must file the form between March f and the extended due date of that year.
4. Propert~ owners ~vhose Statement of Benefits was al)proved after June 36 1991 must suemit Form CF - I annually to show compliance with the Statement
5, The schedtaes estabhshed under/C 6-1.1-12.1-4/d ane /C 6-~ 1-12. f-4.5 fe effective Jul¢ f, 2000 apply to any statement of benefits fi/ed on or after
July ?, 2000.
The scneau~es effective ~rior to July ~ 2000 shall con~mue 7o apply ~o rnose s~a¢ement of benefits filed before July 1, 2000.
Named/taxpayer ' ' ' ~ ' · ·
Key Electronics, Inc.
Address of taxpayer (street and number, city, state and ZIP code)
2633 Grant Line Road, New Albany, IN 47150
Name of contact person Telephone number
((812) 9~1-7858
A. Thomas Hardy
Resolution number
Name of designating body
Location of property County Taxing district
North Port Business Centre, Jeffersonvilta, indiana, 47130 Clark
ESTIMATED
Descript on of rea property improvements and / or new manufacturing equipment and / or
research and development equipment (use additional sheets f necessary) Start Date Completion Date
Production machinery & equipment, computer equipment, furniture & fixtures Real Estate
New Mf9 Equipment 10/0112004 12/31/2009
R & DE 10/01/2004 12131/2009
Current number Salaries Number retained Salaries dditional Salaries
70 $3,2 million w/benefits 70 $3.2 million w/benefita 20 $.9 million w/benefits
Research and Development
NOTE: Pursuant to lC 6-1.1-12.1 -5.1 (d) (2) the Real Estate Improvements Machinery Equipment
COST of the property is confidential Cost ~.ssessed Value Cost Assessed Value Cost Assessed Valu~
Current values $1,000,000 $0
Plus estimated values of proposed project $1,500,000 $100,000
Less values of any property being replaced $0
$100,000
Estimated solid waste converted (pounds) ........................ Estimated hazardous waste converted (pounds) .......................
Other benefits:
Key Electronics, Inc. will be a major employer in a non-polluting/high tach manufacturing sector which will enable Key to function as a long-term good
corporate citizen of the Jeffersonville community. Key Electronics does not compete with other Jeffersonville businesses bat does effectively compete
with off-source manufacturing plants. Operating Key as efficiency as possible allows Key to compete in a world economy and maintain good paying jobs
within our local communities.
I hereby certify that the representations in this statement are true.
Title Date signed (month, day, year)
Si~~_ President 03/02/2004
We have reviewed our prior actions relating to the designation of this economic revitalization area and find that the applicant meets the
general standards adopted in the resolution previously approved by this body, Said resolution, passed under lC 6-1.1-12.1-2.5, pro-
vides for the following limitations as authorized under lC 6-1.1-12.1-2.
A. The designated area has been limited to a period of time not to exceed ............ calendar years * (see below). The date this
designation expires is ................................
B. The type of deduction that is allowed in the designated area is limited to:
1. Redevelopment or rehabilitation of real estate improvements; r~Yes []No
2. Installation of new manufacturing equipment; FqYes []No
3. Installation of new research and development equipment; [] Yes [] No
4. Residentially distressed areas F'IYes []No
C. The amount of deduction applicable for redevelopment or rehabilitation is limited to $ .................. cost with an assessed
value of $ ...................
D. The amount of deduction applicable to new manufacturing equipment is limited to $ ................. cost with an assessed
value of $ .....................
E. The amount of deduction applicable to new research and development equipment is limited to $ ................. cost with
an assessed value of $ .................... .
F. Other limitations or conditions (specify) ..........................................................................
Also we have reviewed the information contained in the statement of benefits and find that the estimates and expectations are reason-
able and have determined that the totality of benefits is sufficient to justify the deduction described above.
Approved: (signature and title of authorized member)
Attested by:
Telephone number
~(esignat~d body
Date signed (month, day, year)
* If the designating body limits the time period during which an area is an economic revitilization area, it does not limit the length of time
a taxpayer is entitled to receive a deduction to a number of years designated under lC 6-1.1-12.1-4 or 4.5
STATEMENT OF BENEFITS
State Form 27167 ¢R7 / 12-01
Prescribed by the Deoartment of LocaI Government Finance
EXHIBIT 'B2'
FORM
SB - 1
INSTRUCTIONS:
This statement must ce suemdted to ne cody des gna ng the economc revitifizafion area prior to the public hearing if the designating body requires infor-
mation from the applicant in making its decision about whether to designate an Economc Revitalization Area. 0 herwise this sta ement must be submitted
he desi natin oeo BEFORE a person insta s he new manufacturing equ pment and / or research and development equipment, or BEFORE the
~r~deve/oo%nt o~rCeha~litation of real property for wh ch the person wishes to claim a deduction. P~jec s" planned or committed to aRer July f, f987 and
areas aes¢gnated after Juty 1, f987 require a STATEMENT OF BENEFITS. (lC 6-f. f-¢ 2.1)
2. Approval of the designating body (Cty Council, Town Board, County Council, otc ) mus be obtained pdor to initiation of the redevelopment or rehabilitation,
or pdor to installation of the new manufactudng equipment and / or research and dave opment equipment, BEFORE a deduct on may be approved,
3 To obtain a deduction, Form 322 ERA, Real Estate Improvements and / or Form 322 ERA / PPME and / or 322 ERA / PPR & DE must be filed with the
county audito~ With respect to rea properly, Form 322 ERA must be filed by the later ot~- ('/) May 1 O; or (2) thirty (30) days after a notice of increase in real
oroperfy assessment is received from the township assessor. Form 322 ERA I PPME and or 322 ERA PPR & DE must be filed behveen March ~ and May
~5 of the assessment ,'ear m which new manufacturing equipment and / or research and development equipment becomes assessable, unless a filing
extension nas been obtained. A person who obtains a filing extension must file the form between March f and the extended due date of that year.
4. Property owners wnose Statement of Benefits was approved after June 30, 1991 must submit Form CF - f annually to show compliance with the Statement
5. The schedu~esestab~saeaun~er~C6-~-~"f2~-4(d)and~c6"~-12~1-4-5(e)e~ectiveJu~y~2~app~yt~anystatement~fbenefitsfited~n~rafter
July l 2000
The schedules effective odor to July ~, 2000 shall continue to apply to those statement of benefits filed before July 1, 2000.
Name of taxpayer
Hardy Properties LLC
Address of taxpayer (street and number, city, state and ZIP code)
12507 Hummingbird Way, Sellersburg, IN 47172
Name of contact person Telephone number
((812) 9~1-7858
A. Thomas Hardy ~
Name of designating body Resolution number
Location of property IC°unty Taxing district
North Port Business Centre, Jeffersonville, Indiana, 47130I Clark
De$cr p on of rea proper~y improvements and / or new manufacturing equipment and / or ESTIMATED
research and deve opment equipment (use additional sheets if necessary) Start Date Completion Date
New building construction: -100,000 sq. ff. of finished area with ~60,000 sq. ff. (~n- , Real Estate 09/01/2004 04/30/2005
first level and ~40,000 sq. ff. on second floor,
~ ,, N~w Mfg Equipment
R&DE
Current number Salaries Number retained Salaries Number additional Satades
70 $3.2 million w/benefits 70 $3.2 million w/benefits 20 $.9 million w/benefits
Research and Development
NOTE: Pursuant to lC 6-1,1-12.1-5,1 (d) (2) the Real Estate Improvements Machinery Equipment
COST of the property is confidential. Cost Assessed Valu( Cost Assessed Value Cost Assessed Value
Current values $0
Plus estimated values of proposed project $4,000,000
Less values of any property being replaced $0
Net estimated values upon completion of project 4 000 000 . · ~ ~
Estimated solid waste converted (pounds) ....................... Estimated hazardous waste converted (pounds) ........................
Other benefits:
Key Electronics, Inc. will be a major employer in a non-polluting/high tech manufacturing sector which will enable Key to function as a long-term good
corporate citizen of the Jeffersonville community. Key Electronics does not compete with other Jeffersonvilte businesses but does effectively compete
with off-source manufacturing plants, Operating Key as efficiency as possible allows Key to compete in a world economy and maintain good paying jobs
within our local communities.
I hereby certify that the representations in this statement are true.
Sig~~ Title Date signed (month, day, year)
- Member 08/02/2004
We have reviewed our prior actions relating to the designation of this economic revitalization area and find that the applicant meets the
general standards adopted in the resolution previously approved by this body. Said resolution, passed under lC 6-1.1-12.1-2.5, pro-
vides for the following limitations as authorized under lC 6-1.1-12.1-2.
A. The designated area has been limited to a period of time not to exceed ............ calendar years * (see below). The date this
designation expires is ............................... .
B. The type of deduction that is allowed in the designated area is limited to:
1. Redevelopment or rehabilitation of real estate improvements;
2. installation of new manufacturing equipment;
3. Installation of new research and development equipment;
4. Residentially distressed areas
[]Yes E]No
[~Yes [~No
[~] Yes [~No
[~Yes [~No
C .The amount of deduction applicable for redevelopment or rehabilitation is limited to $ .................. cost with an assessed
value of $ ...................
D .The amount of deduction applicable to new manufacturing equipment is limited to $ ................. cost with an assessed
value of $ .....................
E. The amount of deduction applicable to new research and development equipment is limited to $ ................. cost with
an assessed value of $ .....................
F. Other limitations or conditions (specify) ........................................................................
Also we have reviewed the information contained in the statement of benefits and find that the estimates and expectations are reason-
able and have determined that the totality of benefits is sufficient to justify the deduction described above.
Approved: (signature and title of authorized member) Telephone number Date signed (month, day, year)
Attested by: B(esignat~d body
* If the designating body limits the time period during which an area is an economic revitilization area, it does not limit the length of time
a taxpayer is entitled to receive a deduction to a number of years designated under lC 6-1.1-12.1-4 or 4.5
ADVISORY REVIEW BY THE DEPARTMENT OF REDEVELOPMENT
KEY ELECTRONICS, INC.
JULY 15, 2004
1. All required information as required in 37.01 (B) (1) - (12) has not been
submitted.
Much of this information, legal description, map, current assessed valuation, taxes
paid in previous three years is not available as the exact location has not been
determined.
Conclusions can be dra~vn, however, since Key has indicated that new
construction on vacant land is their intent and the curren~t taxes would therefore be
negligible.
2. Although no written petition and statement of benefits other than the SB-1 form
has been submitted I believe that the requirements of the Policy have been met to
the extent possible given that no exact real property has been identified.
3. The general area, as discussed, of the proposed project is in the Inter City Road
TIF.
4. The general area, as discussed, of the proposal is in an Economic Revitalization
Area.
5. The general area, as discussed, of the proposal is not in an Economic
Development Target Area.
6. Since this is an existing enterprise items (a) and (b) i.e. The number of jobs and
the annual salaries can be a reasonably expected result.
6c. The amount of abatement per job would be an average of $435 per year over
the ten year period.
What follows is the methodology for the above estimates:
Real estate investment $4,000,000.00 with a projected 70% assessed value of
$2,800,000.00.
Machinery investment of $1,500,000.00 with a projected 30% assessed value of
$450,000.00
Research and Development Equipment of $100,000.00 with a projected 50% assessed
value of $50,000.00.
The effective tax rates ~vere developed by taking the proposed rate of 2.8826 and
making adjustments for the Property Tax Replacement Credit and the Schools
General Fund and CAGIT.
7. I believe that the total amount of abated real estate tax for the ten years would be
$374,000.00. The Machinery would be $25,000.00 and the Research Equipment
would be $3,000.00. This assumes 10-year abatement on real estate and 5 years on
machinery and research equipment.
The average salary and benefits would be $45,500.00 per worker.
The $4,100,000.00 of salary and benefit at approximately 75% salary of
$3,000,000.00 would produce $375,000.00 of 1% CAGIT and .25% EDIT over the
ten years. The Real Estate taxes paid over the ten years would be $326,000.00.