§ 159.03 PERIODS OF TAX EXEMPTION FOR IMPROVEMENTS.
   (A)   Within Community Reinvestment Area No. 2, tax exemption for improvements as described in R.C. § 3735.67 are granted for the following periods:
      (1)   Three years for the remodeling of residential dwellings, the cost of which is at least $5,000;
      (2)   Twelve years for the remodeling of commercial structures, the cost of which is at least $10,000;
      (3)   Twelve years for the remodeling of industrial structures, the cost of which is at least $25,000.
      (4)   Seven years for the construction of new commercial structures, the cost of which is at least $10,000;
      (5)   Seven years for the construction of new industrial structures, the cost of which is at least $25,000.
(Ord. 6199, passed 5-10-88; Am. Ord. 6243, passed 7-26-88; Am. Ord. 6423, passed 11-14-89)
   (B)   Within Community Reinvestment Area No. 8, tax exemption for improvements as described in R.C. § 3735.67 are granted for the following periods:
      (1)   One hundred percent for ten years for construction of new residential dwellings;
      (2)   One hundred percent for ten years for the remodeling of residential dwellings, the cost of which is at least $50,000;
      (3)   Up to 15 years for the construction of commercial or industrial structures, negotiated on a case-by-case basis;
      (4)   Up to 15 years for the remodeling of commercial or industrial structures, negotiated on a case-by-case basis.
(Ord. 6199, passed 5-10-88; Am. Ord. 6243, passed 7-26-88; Am. Ord. 6423, passed 11-14-89)
   (C)   Within Community Reinvestment Area No. 9, tax exemption for improvements as described in R.C. § 3735.67 are granted for the following periods:
      (1)   Fifty percent exemption for ten years for construction of new residential dwellings;
      (2)   One hundred percent exemption for ten years for the remodeling of residential dwellings, the cost of which is at least $5,000;
      (3)   Up to 15 years for the construction of commercial or industrial structures, negotiated on a case-by-case basis;
      (4)   Up to 15 years for the remodeling of commercial or industrial structures, negotiated on a case-by-case basis.
(Ord. 2022-111, passed 10-25-22)
   (D)   Within Community Reinvestment Area No. 10, tax exemption for improvements as described in R.C. § 3735.67 are granted for the following periods:
      (1)   Fifty percent exemption for ten years for construction of new residential dwellings;
      (2)   One hundred percent exemption for ten years for the remodeling of residential dwellings, the cost of which is at least $5,000;
      (3)   Up to 15 years for the construction of commercial or industrial structures, negotiated on a case-by-case basis;
      (4)   Up to 15 years for the remodeling of commercial or industrial structures, negotiated on a case-by-case basis.
(Ord. 2023-057, passed 7-5-23)
   (E)   Within Community Reinvestment Area No. 11 , tax exemption for improvements as described in R.C. § 3735.67 are granted for the following periods:
      (1)   Fifty percent exemption for ten years for construction of new residential dwellings;
      (2)   One hundred percent exemption for ten years for the remodeling of residential dwellings, the cost of which is at least $5,000;
      (3)   Up to 15 years for the construction of commercial or industrial structures, negotiated on a case-by-case basis;
      (4)   Up to 15 years for the remodeling of commercial or industrial structures, negotiated on a case-by-case basis.
(Ord. 2023-057, passed 7-5-23)
   (F)   Within Community Reinvestment Area No. 12, tax exemption for improvements as described in R.C. § 3735.67 are granted for the following periods:
      (1)   Fifty percent exemption for ten years for construction of new residential dwellings;
      (2)   One hundred percent exemption for ten years for the remodeling of residential dwellings, the cost of which is at least $5,000;
      (3)   Up to 15 years for the construction of commercial or industrial structures, negotiated on a case-by-case basis;
      (4)   Up to 15 years for the remodeling of commercial or industrial structures, negotiated on a case-by-case basis.
(Ord. 2023-057, passed 7-5-23)
   (G)   Within Community Reinvestment Area No. 13, tax exemption for improvements as described in R.C. § 3735.67 are granted for the following periods:
      (1)   Up to 15 years for the construction of commercial or industrial structures, negotiated on a case-by-case basis;
      (2)   Up to 15 years for the remodeling of commercial or industrial structures, negotiated on a case-by-case basis.
(Ord. 2023-114, passed 12-12-23)