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The following words, phrases, and terms shall have the meanings set forth below. To the extent that such meanings incorporate provisions of Florida Statutes, such meanings are intended to incorporate the provisions of Florida Statutes, as amended from time to time: (a) Applicant. Any person or entity who files an application requesting an economic development ad valorem tax exemption pursuant to this title. (b) Application. A written application on the form prescribed by the department, together with any supplemental form prescribed by the county and any additional information requested by the county. (c) Board. The Board of County Commissioners of Indian River County. (d) Brownfield area. An area designated as a brownfield area pursuant to F.S. § 376.80. (e) Business. Any activity engaged in by any person or entity, with the object of private or public gain, benefit or advantage, either direct or indirect. (f) County. Indian River County, Florida. (g) Department. The Florida Department of Revenue. (h) Director. The Indian River County Community Development Director, or his/her designee. (i) Reserved. Q) Exemption or economic development ad valorem tax exemption. An ad valorem tax exemption granted by the board in its discretion to a qualifying new business or expansion of an existing business pursuant to this ordinance, and as authorized by Article VII, Section 3 of the Constitution of the State of Florida and F.S. § 196.1995. (k) Expansion of an existing business. (1) A business establishing ten (10) 'or more jobs to employ ten (10) or more full-time employees in this county, which manufactures, .processes, compounds, fabricates, or produces .forsale items of tangible personal property at a fixed location and which comprises an industrial or manufacturing plant; or (2) A business establishing twenty-five (25) or more jobs to employ twenty-five (25) or more full-time employees in this county, the sales factor of which, as defined in F.S. § 220.15(5), for the facility with respect to which it requests an exemption is less than 0.50 for each year the exemption is claimed; provided that such business increases operations on a site colocated with a commercial or industrial operation owned by the same Business, resulting in a net increase in employment of not less than ten (10) percent or an increase in productive output of not less than ten (10) percent; or (3) Any business located in a brownfield area that increases operations on a site colocated with a commercial or industrial operation owned by the same business. (1) Exemption agreement. A written agreement entered into between the county and an applicant receiving an exemption pursuant to this title, as described more fully in Section 1100.09. below. (m) Exemption ordinance. An ordinance granting an exemption, as described more fully in Section 1100.08 below. (n) Exemption requirements. All requirements and conditions which must be satisfied for the granting and continuation of an exemption, including those set forth in general law, this title, the exemption ordinance and the exemption agreement. (o) Improvements. Physical changes made to real property consisting of structures or other improvements placed on or under the land surfaces. (p) New business. Attachment 1 9