§ 102-186. Application for exemption.

(a)

Any eligible person, firm, partnership or corporation which desires an exemption shall file with the county manager or his designee a good faith written application prescribed by the department (DR-418). The county manager shall perform initial screening of applicants and an initial recommendation to the board as to eligibility.

(b)

The board finds that ad valorem tax exemptions are granted under this article to induce new businesses to relocate to the county and to induce existing businesses to expand within the county. Any business seeking an exemption shall file an application with the county before the business has made the decision to locate a new business in the county or before the business has made to decision to expand an existing business in the county. Any business decisions, such as announcements, leasing of space or hiring of employees, made prior to final county economic development tax abatement approval (and not made contingent upon county approval) may constitute grounds for disapproval. Projects, which clearly do not require inducement, will not be approved. If the board of county commissioners decides to consider the application, the public hearing on the adopting ordinance will be held within 60 days from the date a completed application has been submitted to the county manager or his designee.

(c)

If the board determines that the applicant is eligible and has an interest in allowing the application to proceed, the board shall pass a resolution:

(1)

Referring the application to the EDC for a review and recommendation of denial or approval specifying the degree and length of exemption recommended; and

(2)

The property appraiser for evaluation and a report which shall include the following:

a.

The total revenue available to the county for the current fiscal year from ad valorem tax sources, or an estimate of such revenue if the actual total available revenue cannot be determined;

b.

The amount of revenue lost to the county for the current fiscal year by virtue of exemptions previously granted, or an estimate of such revenue if the actual revenue lost cannot be determined;

c.

An estimate of the amount of revenue which would be lost to the county for the current fiscal year if the exemption applied for was granted had the property for which the exemption is requested otherwise been subject to taxation; and

d.

A determination as to whether the property for which an exemption is requested is to be incorporated into a new business or the expansion of an existing business, or into neither, which determination the property appraiser shall also affix to the face of the application. Upon request, the department will provide the property appraiser such information as it may have available to assist in making this determination.

(d)

The application shall request that the board adopt an ordinance granting the applicant the exemption and shall include, at a minimum, the following:

(1)

The name and location of the new business or the expansion of an existing business;

(2)

A legal description of the real property; a description of the improvements to the real property for which an exemption is requested and the date of intended or actual commencement of construction of such improvements;

(3)

A description of the tangible personal property for which an exemption is requested and the dates when such property was or is to be purchased;

(4)

Proof, to the satisfaction of the board, that the applicant meets the criteria for a new business or for an expansion of an existing business as defined in section 102-184 hereof;

(5)

The following information:

a.

The anticipated number of employees;

b.

The expected number of employees who will reside in the county;

c.

The percentage of employees who have resided in the county for a period of more than two years;

d.

The average wage of the employees;

e.

The type of industry or business;

f.

The environmental impact of the business;

g.

The anticipated volume of business or production;

h.

Whether relocation or expansion would occur without the exemption;

i.

The cost and demand for services;

j.

The source of supplies (local or otherwise);

k.

Whether the business will be/is located in a community redevelopment area; and

(6)

Other information deemed necessary by the EDC.

(d)

If a new business is locating to, or an expansion of an existing business is occurring in, a community redevelopment area, the community redevelopment agency overseeing such area shall be provided a copy of the application for review and comment.

(f)

Upon submittal of the application, the county manager or his designee shall review same and, within ten days of submission, notify the applicant of any facial deficiencies.

(g)

The county manager or his designee shall review the application, based upon the criteria set forth in section 102-187 of this division. The review shall include an economic impact analysis, applying acceptable multipliers as defined by the state department of commerce, bureau of economic analysis. Impact analysis shall include number of jobs generated, wage rates and capital investments.

(h)

Prior to the public hearing on the ordinance required under section 102-187, the county manager shall provide a recommendation to the board as to approval or denial, and degree and length of the exemption.

(i)

All degrees and length of exemption recommendations should be based on guidelines adopted by resolution of the board.

(Ord. No. 95-07, § 6, 2-21-95; Ord. No. 95-32, § 6, 7-18-95; Ord. No. 96-41, § 2, 9-10-96; Ord. No. 03-43, § 1, 8-26-03)