ENHANCED ENTERPRISE ZONES
- Section 135.950 - Definitions
- Section 135.953 - Enhanced enterprise zone criteria - zone may be established in certain areas - additional criteria
- Section 135.957 - Enhanced enterprise zone board required, members - terms - board actions - chair - role of board
- Section 135.960 - Public hearing required - ordinance requirements - expiration date - annual report
- Section 135.963 - Improvements exempt, when - authorizing resolution, contents - public hearing required, notice - certain property exempt from ad valorem taxes, duration - time period - property affected - assessor's duties
- Section 135.967 - Tax credit allowed, duration - prohibition on receiving other tax credits - limitations on issuance of tax credits - cap - eligibility of certain expansions - employee calculations - computation of credit - flow-through tax treatments - credits may be claimed, when - certificates - refunds - verification procedures
- Section 135.968 - Megaprojects, tax credit authorized, eligibility - department duties - binding contract required, when - issuance of credits, procedure
- Section 135.970 - Rulemaking authority
- Section 135.973 - Eligibility of existing enterprise zones