§ 33.08 INVESTMENTS; EXISTING BUSINESS.
   It is the intent of the Board of County Commissioners to provide incentives for investments in existing business under the same criteria and limitations as set forth in § 33.07, with the following modifications:
   (A)   Investment includes only qualified investments as defined by Idaho Code § 63-602NN, not including replacement equipment; and
   (B)   The existing business may be eligible for a reduced exemption as follows:
 
Level of Investment
Investment
Exemption
Level I
$500,000 to $3,000,000
Up to 25% for up to three years
Level II
$3,000,001 or more
Up to 30% for up to five years
 
(Ord. 62, passed 12-12-2017)