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(f) No exemption shall be granted for the land upon which a new business or expansion of an existing business is to be located. (g) Any exemption granted for a new business or expansion of an existing business is transferable between businesses, provided, the transferee business (i) continues to comply with all exemption requirements; and (ii) assumes in writing all of the obligations of the transferor business under the exemption agreement. (h) The exemption shall apply only to taxes levied by the county, except that the exemption shall not apply to taxes levied for the payment of bonds, or to taxes authorized by a vote of the electors pursuant to Section 9(b) or Section 12 of Article VII of the Constitution of the State of Florida. (i) The exemption shall not be available to any business which, at anytime within two (2) years prior to filing of the application, or at any time subsequent to filing. of the application but prior to adoption of the exemption ordinance, was found guilty of a violation of law. Q) The decision of the board to grant or deny an exemption shall be a legislative decision. No precedent shall exist by reason of any decision to grant or deny an exemption. (Ord. No. 2010-014, §§ 1, 2, 6-22-10) Section 1100.06. - Application for exemption. (a) Any business requesting an exemption shall file an application with the Indian River County Community Development Department. (b) The application must be filed no later than March 1 of the year in which the exemption is desired to take effect. (c) There shall be no fee for filing the application. (Ord. No. 2010-014, §§ 1, 2, 6-22-10) Section 1100.07. - Consideration of application. (a) Within ten (10) days of receipt of a completed application, the director shall review the application and determine whether it facially meets all requirements to qualify for an exemption. If the director determines that the application facially does not meet all requirements to qualify for an exemption, the director shall so notify the applicant in writing and the applicant will have thirty (30) days -from the date of such notice to appeal the director's determination directly to the board. (b) If the. director determines that the application facially does meet aft requirements to qualify for an exemption, the director shall promptly deliver a copy of the application to (1) the property appraiser who, within thirty (30) days of receipt, shall provide a report es set forth in subsection (c) below, (2) the Indian River CountyDevelopment Council which, within thirty (30) days of receipt, id written comments if an 3 the Indian Rivet County Chamber of Commerce which, shall provide w y, ( ) within thirty (30) days'of receipt; shall.provide''a' report Of the positive economic impacts ofthe proposed new business or expansion of an existing business; and (4) if applicable, any incorporated municipality, Community Development Agency, Brownfield Area Advisory Committee, or other such agency or committee having jurisdiction with respect to the subject real property. Within thirty (30) days of receipt, such municipality, agency or committee shall provide written comments, if any. All written comments shall be provided to the director. Within sixty (60) days of receipt of the completed application, the director, consulting with other departments of the county as necessary, shall conduct an analysis of the application and prep are a written recommendation to the board. (c) The property appraiser's report shall include the following: 4 Attachment 1 ��