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10/28/2020 (2)
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10/28/2020 (2)
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6/14/2021 11:14:42 AM
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Meetings
Meeting Type
BCC Special Call Meeting
Document Type
Agenda Packet
Meeting Date
10/28/2020
Meeting Body
Board of County Commissioners
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(1) The total revenue available to the county for the current fiscal year from ad valorem tax <br />sources, or an estimate of such revenue if the actual total revenue available cannot be <br />determined; <br />(2) Any revenue lost to the county for the current fiscal year by virtue of exemptions previously <br />granted under this section, or an estimate of such revenue if the actual revenue lost cannot be <br />determined; <br />(3) An estimate of the revenue which would be lost to the county during the current fiscal year if <br />the exemption applied for were granted had the property for which the exemption is requested <br />otherwise been subject to taxation; and <br />(4) A determination as to whether the property for which an exemption is. requested is to be <br />incorporated into a new business or the expansion of an existing business, as defined in F.S. § <br />196.012(15) or (16) or into neither, which determination the property appraiser shall also affix to <br />the face of the application. Upon the request of the. property appraiser, -the department shall <br />provide to him/her such information as it may have available to assist in making such <br />determination. <br />(d) Within -thirty (30) days of completion of the reports or comments set forth in subsections (b) and (c) <br />above, the director shall present the application to the board together with the property appraiser's <br />report, the director's. analysis and recommendation, and any written comments received. Based upon <br />the materials received, and applying the guidelines set forth in subsection (e) below, the board shall <br />decide in its sole discretion either to proceed forward toward the adoption of an ordinance granting <br />the exemption, or to deny the application. <br />(e) Any recommendation of the director or decision of the board shall take into consideration the <br />following factors: <br />(1) The number of new jobs projected to be established in the county; <br />(2) The average wage paid with respect to the new jobs; <br />(3) The estimated amount of capital investment to be made by the business in the county; <br />(4) The extent to which the business may qualify as (i) an innovation business, as defined in F.S. § <br />288.1089(2)Q), (ii) a business in a targeted industry as identified from time to time by the board, <br />or (iii) a business which may otherwise encourage the location or expansion of other businesses <br />in the county; <br />(5) The extent to which the business is likely to procure materials or supplies from local <br />businesses; <br />(6) The net positive contribution to the local economy. <br />In addition to the above factors, the board may consider any other activity or factor that relates to <br />economic development within the county. <br />(Ord. No. 2010-014, §§ 1, 2, 6-22-10) <br />Section 1100.08. - Ordinance granting exemption. <br />An exemption ordinance shall be adopted in the same manner as any other ordinance of the county, <br />and shall include the following: <br />(a) The name and address of the new business or expansion of an existing business to which the <br />exemption is granted; <br />(b) The total amount of revenue available to the county from ad valorem tax sources for the current <br />fiscal year, the total amount of revenue lost to the county for the current fiscal year by virtue of <br />exemptions currently in effect, and the estimated revenue loss to the county for the current <br />fiscal year attributable to the exemption of the business named in the ordinance; <br />5 <br />Attachment 1 11 <br />
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