That deductions relating to the construction of residential real property shall be granted by the Council only when the Council finds that the facility to be constructed is located in an economic development target area following findings by the Council made pursuant to I.C. 6-1.1-12.1-7 and the further provisions of this subchapter.
(Ord. CO-04-31, passed 1-10-05; Am. Ord. CO-06-13, passed 3-27-06; Am. Ord. CO-07-01, passed 1-8-07)