HomeMy WebLinkAboutCC-06-08-07-01 Capital Bank & Trust/Tax Abatement
Sponsors: Councilors Carter and Sharp
RESOLUTION CC-06-18-07-01
A RESOLUTION ("RESOLUTION") OF THE COMMON COUNCIL OF
THE CITY OF CARMEL, INDIANA, APPROVING A TEN-YEAR (10)
REAL AND PERSONAL PROPERTY TAX ABATEMENT
FOR CAPITAL BANK AND TRUST COMPANY
LOCATED AT 12900 NORTH MERIDIAN STREET
WHEREAS, I.C. 6-1.1-12.1-4 authorizes partial abatement of personal property taxes
attributable to the installation of new qualifying information technology/telecommunications
equipment, laboratory equipment, research & development equipment, and computer hardware, and
partial abatement of real property taxes attributable to improvements made to real estate; and
WHEREAS, I.C. 6-1.1-12.1-2.5 empowers the Common Council of the City of Carmel,
Indiana (the "Council") to designate an area as an Economic Revitalization Area ("ERA"),
determine the duration of the abatement period(s) for such property and impose other reasonable
conditions; and
WHEREAS, a Designation Application (as defined in I.C. 6-1.1-12.1-1) has heretofore
been filed with the Council by Capital Bank and Trust Company ("the Company"), and such
Designation Application requests that the real estate located on the northeast comer of Carmel
Drive / 126th Street and North Meridian Street, Carmel, Indiana and legally described therein (the
"Site") be designated as an ERA; and
WHEREAS, the Company will own real estate for their new regional operations facility,
provided that the Company is able to obtain real and personal property tax deductions as authorized
by I.C. 6-1.1-12.1-4; and
WHEREAS, the Company seeks to have the Council authorize personal property tax
deductions in connection with the qualifying investment related to the installation of new
information technology/telecommunications equipment, laboratory equipment, research &
development equipment, and computer hardware, and real property tax deductions in connection
with real estate improvements at the Company's new regional operations center at the intersection
of Carmel Drive / 126th Street and North Meridian Street; and
WHEREAS, the Council has reviewed such Designation Application together with the
Company's Statement of Benefits (Form SB-I) and now desires to take actions hereinafter set forth.
NOW, THEREFORE, based upon a review of the Designation Application and Statement
of Benefits (Form SB-I) heretofore filed by the Company, the Council hereby makes the following
findings:
FINDING I. The Site is or h.as become undesirable for normal development due to the
following economic conditions:
(a) The Site has been vacant for more than ten (10) years.
(b) Vacancy rates for office space in the area and an abundance of
sublease opportunities evidence an oversupply of office space in the
Corridor.
(c) The Company's proposed development of the site as a regional
operations center for the Company is consistent with the site's
existing zoning and represents a superior use for the site. .
Sponsors: Councilors Carter and Sharp
(d) The Company's plans to install new personal property and make real
estate improvements will result in an addition to the Corridor's
overall assessed value within an accelerated time period.
FINDING 2. The proposed development of the Site by the Company meets the parameters
set forth in Council Resolution No. CC-02-05-0l-02.
FINDING 3. The estimate of the cost and assessed value of the Company's proposed
development of the Site is reasonable for projects of a similar nature..
FINDING 4. The estimate of the number of individuals who will be employed (i.e.,
approximately 317 FTEs over the initial six-year period) can be reasonably
expected to result from the Company's proposed
development of the Site:
FINDING 5. The estimate of the annual salaries (i.e., average of greater than $43,000 per
annum) of those individuals who will be employed can be reasonably
expected to result from the Company's proposed development ofthe Site.
FINDING 6. The estimate of the cost and assessed value of the new information
technology / telecommunications equipment, laboratory equipment, research
& development equipment, and computer hardware, and the estimate of the
cost and assessed value of real estate improvements is reasonable for a
project of this type.
FINDING 7. With respect to the new information technology/telecommunications
equipment, laboratory equipment, research & development equipment, and
computer hardware, and real estate improvements, the estimate of the number
of individuals who will be employed (i.e., approximately 317 FTEs over the
initial six-year period) can be reasonably expected to result from the
development of the Site, installation of the new personal property and
completion ofreal estate improvements.
FINDING 8. The estimate of the annual salaries (i.e., average of greater than $43,000 per
annum) of those individuals who will be employed can be reasonably
expected to result from the development of the Site, the installation of the
new personal property and completion of real estate improvements.
FINDING 9. The Company will be active corporate citizens involved in and committed to
the city of Carmel.
FINDING 10. The Company's new regional operations facility in Carmel is consistent with
the goals and vision established by the city of Carmel and Hamilton County
Alliance.
FINDING 11. Other benefits that can be reasonably expected to result from the Company's
proposed development of the site, installation of the new personal property,
and completion ofreiil estate improvements.
FINDING 12. The totality of benefits is sufficient to justify real and personal property tax
deductions herein described.
Sponsors: Councilors Carter and Sharp
NOW, THEREFORE, BE IT RESOLVED THAT, a legal description of the previously
declared ERA designation has been attached hereto as Exhibit A.
BE IT FURTHER RESOLVED THAT, the Site was previously declared as an ERA for
purposes of granting personal property tax abatement in support of the new qualifying information
technology / telecommunications equipment, laboratory equipment, research & development
equipment, and computer hardware, and real property tax abatement in support of real estate
improvements.
BE IT FURTHER RESOLVED THAT, the number of years for which the Company is
entitled to a deduction for investments made in the new qualifying information technology /
telecommunications equipment, laboratory equipment, research & development equipment, and
computer hardware, and real estate improvements pursuant to I.C. 6-1.1-12.1-4 shall be ten (10).
BE IT FURTHER RESOLVED THAT, the Carmel City Council shall have the right to
reduce the length of and/or end the real and personal property tax abatement granted for the site
should the Company and/or a subsequent owner of the Company not fulfill commitments made to
the city of Carmel regarding the amount of capital investment, job creation/retention and average
annual salary levels.
BE IT FURTHER RESOLVED THAT, in the event the Company is sold to a new owner,
the new owner of the company shall appear before the Carmel City Council within 90 days of
closing on the purchase ofthe company to present information regarding the plans for the
company's operations in the city of Carmel.
BE IT FURTHER RESOLVED THAT, the deductions authorized herein are based upon
the approval of a ten-year real and personal property tax abatement prior to the installation of new
qualifying information technology/telecommunications equipment, laboratory equipment, research
& development equipment, and computer hardware, and the completion of real estate
improvements.
BE IT FURTHER RESOLVED THAT, ifthe Site is located in an allocation area (as
defined in I.C. 36-7-14-39 or I.C. 36-7-15.1-26), an application for the property tax deductions
approved herein shall also be subject to the approval of the commission that designated the
allocation area as required under I.C. 6-1.1-12.1-4.
BE IT FURTHER RESOLVED THAT, this Resolution shall be filed with the Hamilton
County Assessor as required by I.C. 6-1.1-12.1-4.
BE IT FINALLY RESOLVED THAT notice of the adoption of and the substance of this
Resolution shall be published in accordance with I.C. 5-3-1 and that such notice shall be in the form
attached hereto and incorporated herein as Exhibit B.
PASSED by the Common Council of the City of Carmel, Indiana this I f6 +~ay of
~ ,2007, by a vote of!!!;; and () nays.
Sponsors: Conncilors Carter and Sharp
COMMON COUNCIL OF THE CITY OF CARMEL
Nc::l" PfeSG" Nr-
Brian D. Mayo
7~--
NOT f>e..e~eN I
M"k~
Richard L.Ps arp
ATTEST:
/
Diana L. Cordray, Clerk-Treasure
Presented
~
by me to the Mayor of the City of Carmel, Indiana, the ~ day of
,2007, at :3 ~03 P.m.
1~ by me,
the Mayor o,f the Cf' of Carmel, Indiana this
,2007, at g, 03 .m.
Diana L. Cordray, Clerk-Treasu r
I 2. ~day of
ATTEST:
~
. er
Prepared hy: Larry Gigerich, Mana 109 Director
Ginovus
8888 Keystone Crossing
Suite 1450
Indianapolis, Indiana 46240
317/819-0890 (telephone)
317/819-0888 (facsimile)
LarrvCalGinovus.com (e-mail)
Sponsors: Councilors Carter and Sharp
EXHIBIT A
A LAND BOUNDARY DESCRIPTION OF THE BUILDING AND LAND
LOCATED AT THE CORNER OF CARMEL DRIVE / 126TH STREET AND NORTH MERIDIAN STREET,
HAMILTON COUNTY, INDIANA
JUNE 18, 2007
PAGE 1 OF 1
Record Description - Instrument No. 99-1721
Part of the Southwest Quarter of Section 26, Township 18 North, Range 3 East in Hamilton County,
Indiana, more particularly described as follows:
Commencing at the Northeast corner of said Southwest Quarter Section; thence along the East line
thereof South 00 degrees 10 minutes 07 seconds East (assumed bearing) 439.67 feet; thence parallel
with the North line of said Quarter Section South 88 degrees 42 minutes 47 seconds West 45.39 feet
to a point on the Westerly right of way line of Penn sylvania Street, the dedication of public right of
way of which was recorded December 9,1986 in Book 4, on pages 697 thm 701 in the Office of the
Recorder of Hamilton County, Indiana, which said point is the point of beginning (the next four
courses are along said right of way dedication); (1) thence South 05 degrees 43 minutes 38 seconds
East 68.84 feet to a curve having a radius of 788.95 feet, the radius point of which bears South 84
degrees 16 minutes 22 seconds West; (2) thence Southerly along said curve 76.54 feet to a point
which bears North 89 degrees 49 minutes 53 seconds East from said radius point; (3) thence South
00 degrees 10 minutes 07 seconds East 1754.23 feet to a point on the Northerly right of way line of
126th Street; (4) thence South 89 degrees 54 minutes 47 seconds West 547.52 feet to a point on the
Easterly right of way line of U.S. Highway #31 (Line "K" for LS.H.C. Project ST -F-222 (9) DTD
1973); thence along said right of way line North 00 degrees 03 minutes 57 seconds West 1588.24
feet to a curve having a radius of 2146.83 feet, the radius point of which bears North 89 degrees 56
minutes 03 seconds East; thence Northerly along said right of way line and said curve 301.18 feet to
a point which bears North 82 degrees 01 minutes 41 seconds West from said radius point; thence
parallel with the North line of said Quarter Section North 88 degrees 42 minutes 47 seconds East
512.76 feet to the point of beginning.
Subject to all legal easements and rights-of-way.
Sponsors: Councilors Carter and Sharp
Land Description - Parcel I
Part of the Southwest Quarter of Section 26, Township 18 North, Range 3 East in Hamilton County,
Indiana, more particularly described as follows:
Commencing at the Northeast comer of said Southwest Quarter Section; thence along the East line
thereof South 00 degrees 10 minutes 07 seconds East (assumed bearing) 439.67 feet; thence parallel
with the North line of said Quarter Section South 88 degrees 42 minutes 47 seconds West 45.39 feet
to a point on the Westerly right of way line of Pennsylvania Street, the dedication of public right of
way of which was recorded December 9,1986 in Book 4, on pages 697 thm 701 in the Office of the
Recorder of Hamilton County, Indiana, (the next four courses are along said right of way
dedication); (1) thence South 05 degrees 43 minutes 38 seconds East 68.84 feet to a curve having a
radius of788.95 feet, the radius point of which bears South 84 degrees 16 minutes 22 seconds West;
(2) thence Southerly along said curve 76.54 feet to a point which bears North 89 degrees 49 minutes
53 seconds East from said radius point; (3) thence South 00 degrees 10 minutes 07 seconds East
1131.23 feet to the Point of Beginning of this description; (4) thence continuing South 00 degrees
10 minutes 07 seconds East 622.69 feet to a point on the Northerly right of way line of 126th Street;
thence along said right of way line South 89 degrees 54 minutes 47 seconds West 547.52 feet to a
point on the Easterly right of way line ofD.S. Highway #31 (Referenced from Line "K" for LS.H.C.
Project ST-F-222 (9) DTD 1973); thence along said right of way line North 00 degrees 03 minutes
57 seconds West 623.52 feet; thence North 90 degrees 00 minutes 00 seconds East 546.40 feet to
the point of beginning, containing 7.824 acres, more or less.
Subject to all legal easements and rights-of-way.
Land Description - Parcel II
Part of the Southwest Quarter of Section 26, Township 18 North, Range 3 East in Hamilton County,
Indiana, more particularly described as follows:
Commencing at the Northeast comer of said Southwest Quarter Section; thence along the East line
thereof South 00 degrees 10 minutes 07 seconds East (assumed bearing) 439.67 feet; thence parallel
with the North line of said Quarter Section South 88 degrees 42 minutes 47 seconds West 45.39 feet
to a point on the Westerly right of way line of Pennsylvania Street, the dedication of public right of
way of which was recorded December 9,1986 in Book 4, on pages 697 thm 701 in the Office of the
Recorder of Hamilton County, Indiana (the next four courses are along said right of way
dedication); (1) thence South 05 degrees 43 minutes 38 seconds East 68.84 feet to a curve having a
radius of788.95 feet, the radius point of which bears South 84 degrees 16 minutes 22 seconds West;
(2) thence Southerly along said curve 76.54 feet to a point which bears North 89 degrees 49 minutes
53 seconds East from said radius point; (3) thence South 00 degrees 10 minutes 07 seconds East
676.20 feet to the Point of Beginning; (4) thence continuing South 00 degrees 10 minutes 07
seconds East 455.34 feet; thence South 90 degrees 00 minutes 00 seconds West 546.40 feet to a
point on the Easterly right of way line ofD.S. Highway #31 (Referenced from Line "K" for LS.H.C.
Project ST-F-222 (9) DTD 1973); thence along said right of way line North 00 degrees 03 minutes
57 seconds West 730.64 feet; thence North 89 degrees 49 minutes 53 seconds East 350.64 feet;
thence South 00 degrees 10 minutes 07 seconds East 276.91 feet; thence North 89 degrees 49
minutes 53 seconds East 194.45 feet to the point of beginning, containing 7.928 acres, more or less.
Subject to all legal easements and rights-of-way.
Sponsors: Councilors Carter and Sharp
Land Description - Parcel III
Part of the Southwest Quarter of Section 26, Township 18 North, Range 3 East in Hamilton County,
Indiana, more particularly described as follows:
Commencing at the Northeast comer of said Southwest Quarter Section; thence along the East line
thereof South 00 degrees 10 minutes 07 seconds East (assumed bearing) 439.67 feet; thence parallel
with the North line of said Quarter Section South 88 degrees 42 minutes 47 seconds West 45.39 feet
to a point on the Westerly right of way line of Pennsylvania Street, the dedication of public right of
way of which was recorded December 9,1986 in Book 4, on pages 697 thru 701 in the Office of the
Recorder of Hamilton County, Indiana, which said point is the point of beginning (the next three
courses are along said right of way dedication); (I) thence South 05 degrees 43 minutes 38 seconds
East 68.84 feet to a curve having a radius of788.95 feet, the radius point of which bears South 84
degrees 16 minutes 22 seconds West; (2) thence Southerly along said curve 76.54 feet to a point
which bears North 89 degrees 49 minutes 53 seconds East from said radius point; (3) thence South
00 degrees 10 minutes 07 seconds East 676.20 feet; thence South 89 degrees 49 minutes 53 seconds
West 194.45 feet; thence North 00 degrees 10 minutes 07 seconds West 276.91 feet; thence South
89 degrees 49 minutes 53 seconds West 350.64 feet to a point on the Easterly right of way line of
U.S. Highway #31 (Referenced from Line "K" for LS.H.C. Project ST-F-222 (9) DTD 1973);
thence along said right of way line North 00 degrees 03 minutes 57 seconds West 234.08 feet to a
curve having a radius of2146.83 feet, the radius point of which bears North 89 degrees 56 minutes
03 seconds East; thence Northerly along said right of way line and said curve 301.18 feet to a point
which bears North 82 degrees 01 minutes 41 seconds West from said radius point; thence parallel
with the North line of said Quarter Section North 88 degrees 42 minutes 47 seconds East 512.76
feet to the point of beginning, containing 7.915 acres, more or less.
Subject to all legal easements and rights-of-way.
Sponsors: Councilors Carter and Sharp
EXHIBIT B
NOTICE OF ADOPTION REGARDING THE APPROVAL OF A
TEN-YEAR REAL AND PERSONAL PROPERTY TAX ABATEMENT
FOR CAPITAL BANK AND TRUST COMPANY'S
NEW REGIONAL OPERATIONS CENTER FACILITY
LOCATED AT CORNER OF CARMEL DRIVE /126'h STREET
AND NORTH MERIDIAN STREET
JUNE 18,2007
PAGE 1 OF 1
Notice is hereby given that the Common Council of the City of Carmel, Indiana did on the 21 st of
May 2007 adopt a Resolution approving a ten-year real and personal property tax abatement for
Capital Bank and Trust Company for its investment in a new regional operations center facility to
be located at the northeast comer of Carmel Drive /126th Street and North Meridian Street. This
Resolution, which affects the following described property located in the City of Carmel, Indiana:
Carmel Drive /126'h Street and North Meridian Street, Clay Township, Hamilton County, was
adopted following the filing of information by Capital Bank and Trust Company and the previous
approval of the designation of property located at the northeast comer of Carmel Drive /126th Street
and North Meridian Street as an Economic Revitalization Area for the purpose of securing an
abatement of property taxes pursuant to Indiana Code Section 6-1.1-12.1-4 relative to the
installation of new qualifYing research and development equipment, laboratory equipment,
information technology and computer hardware equipment, and completion of real estate
improvements.
Such Resolution previously approving such property as an Economic Revitalization Area
and such Resolution approving a ten-year real and personal property tax abatement for Capital Bank
and Trust Company were provided by the Common Council of the City of Carmel, Indiana on the
18th of June 2007. Furthermore, the Resolution states that on the 18th of June 2007 at 6 p.m. in the
Council Chamber Room located at One Civic Square, Carmel, Indiana 46032, the Common Council
met to hear public comment from persons interested in these proceedings and make a determination
about approving a ten-year real and personal property tax abatement for Capital Bank and Trust
Company for its investment in new qualifying research and development equipment, laboratory
equipment, information technology and computer hardware equipment, and real estate
improvements. A description of information related to Capital Bank and Trust Company's project
and a copy of such Resolution are available for inspection in the Hamilton County Assessor's
Office, Suite 214, 33 North 9th Street, Nob1esviIle, Indiana 46060.