§ 102-183. Intent and declaration.

(a)

It is the intent of the board of county commissioners of the county (hereinafter the "board") in enacting this division to provide an incentive to those new or expanded businesses which make a positive contribution to the economy of the county in terms of new jobs and improvements to real and personal property.

(b)

The intent of the board is to promote the economy by creating jobs in the county in such a way so as not to disadvantage existing businesses while recognizing that productive competition assists in economic growth.

(c)

It is the intent of the board to enhance the quality of life for the residents of the county by attracting new business or fostering expansion of existing businesses while promoting a positive environment and maintaining the ecological balance.

(d)

The board desires to provide incentives to businesses of diverse industries, with the exception of retail operations, having a positive impact on the economy of the county. The board declares that the provision of ad valorem tax exemptions pursuant to this division serves the public purpose of fostering economic growth in the county, all to the benefit of the county's residents and visitors.

(e)

The granting of, or the denial of, exemptions will be conducted on a rational, nonarbitrary, nondiscriminatory basis by the board, in furtherance of the economic development goals of the county. Any and all exemptions granted must result in an economic benefit to the county. To this end, prior to any grant of an exemption, the board will take into full consideration the factors set forth in this division. In addition to these factors, the board is interested in the purchasing power created by the new or expanding business as it desires to prompt other sales in the county resulting in an increase in income, all to the benefit of the public of the county.

(Ord. No. 95-07, § 3, 2-21-95; Ord. No. 95-32, § 3, 7-18-95)