(A) Designation of an Infrastructure Development Zone. The Dearborn County Board of Commissioners hereby adopt an Infrastructure Development Zone in accordance with I.C. 6-1.1-12.5-4, as follows:
(1) The Infrastructure Development Zone is hereby designated as the entire unincorporated area of Dearborn County.
(2) The Infrastructure Development Zone is established to encourage the development of adequate broadband services to all Dearborn County residents residing in the Infrastructure Development Zone.
(3) A business personal property tax exemption may be granted to businesses for certain infrastructure associated with the development of broadband technology within the Infrastructure Development Zone.
(4) The business personal property tax exemption for broadband technology infrastructure shall only be granted for the original and new installation of broadband technology which will provide fiber to homes, businesses, farms, schools, and publicly owned buildings.
(5) The exemption shall not be available for:
(a) Facilities or infrastructure located in the Infrastructure Development Zone which was already installed, or was in the process of being installed, at the time of the designation of the Infrastructure Development Zone;
(b) The repair, maintenance, and/or refurbishment of existing facilities or infrastructure installed within the Infrastructure Development Zone;
(c) The land on which the infrastructure or facilities are located;
(d) Fiber utilized to service cell towers; and/or
(e) Long haul and/or pass through fiber infrastructure.
(6) The business personal property exemption shall only be available to broadband infrastructure projects completed within six years from the date of the designation of the Infrastructure Development Zone unless further extended by adoption of subsequent ordinance.
(B) Conflicting ordinances. In the event any other ordinance or any provision of any other ordinance of Dearborn County is in conflict with the provisions of this section, the provisions of this section shall prevail.
(C) Severability. The invalidity of any section, clause, sentence, and/or provision of this section shall not affect the validity of any other part of this section which can be given effect without the invalid part or parts.
(D) Effective date and miscellaneous provisions. This section shall be in full force and effect upon its passage by the Dearborn County Board of Commissioners. This section shall be placed in the Dearborn County, Indiana Code of Ordinances. A copy of this section shall be provided to the Dearborn County Assessor.
(BC Ord. 2020-008, passed 10-6-20)