§ 102-187. Board of county commissioners consideration of application.

(a)

Within 30 days after receipt of the property appraiser's report and the EDC recommendation, the board shall hold a public hearing on the enactment of an ordinance granting the exemption. During the 60-day period, interested agencies and parties shall have an oppotunity to review and comment on the application.

(b)

The threshold for consideration of approval shall be a determination as to whether the business meets the definition of a new business or of an expansion of an existing business as provided in section 102-184, and whether the business is a business which is not ineligible as defined in subsection (d) of this section.

(c)

The next levels for consideration of approval shall be:

(1)

To determine whether the economic benefit test is met;

(2)

To determine that the improvements or tangible personal property is not on the tax roll; and

(3)

To determine that the improvements or tangible personal property are not already substantially complete and usable for their intended purpose.

(d)

Any existing business in violation of any federal, state or local law or regulation governing environmental matters may not be eligible for an exemption.

(e)

The board recognizes that a community redevelopment area's funding may be impacted should an exemption be granted in such an area. Therefore, should the board receive an objection to the exemption from a community redevelopment agency, the board may consider the objection in their deliberations.

(h)

After consideration of the EDC preliminary recommendation, the county manager's recommendation, the application and the report of the property appraiser on the application, the board may choose to adopt an ordinance granting the exemption to a new or expanding business. If granted, the ordinance shall include the following information:

(1)

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

(2)

The total amount of revenue available to the county from ad valorem tax sources for the current fiscal year, the total amount of the revenue lost to the county for the current fiscal year by virtue of exemptions currently in effect, and the estimated amount of revenue attributable to the exemption to the new or expanding business;

(3)

The expiration date of the exemption, which shall be ten years or less (depending upon the duration of the exemption granted) from the date the board enacts the ordinance granting the exemption; and

(4)

A finding that the business meets the definition of a new business or an expansion of an existing business as set forth in section 102-184 herein.

(i)

No precedent shall be implied or inferred by the granting of an exemption to a new or expanding business. Applications for exemptions shall be considered by the board on a case-by-case basis for each application, after consideration of the application, the property appraiser's report on the application, and where appropriate, objections from a community redevelopment agency.

(Ord. No. 95-07, § 7, 2-21-95; Ord. No. 95-32, § 7, 7-18-95; Ord. No. 96-41, § 3, 9-10-96)