Any new manufacturing establishment desiring to qualify for the exemption granted by this subchapter shall, on or before the assessment date for taxation next after its establishment, file with the Metro Government Cabinet for Finance and Administration and the Jefferson County Property Valuation Administrator a written statement verified by the proprietor or chief officer of the establishment showing the following facts: the name of the establishment and the name of the proprietor, or the members of the firm or corporation owning and operating the establishment; the amount of annual wages paid (high, low and median) and the number of jobs added with a statement as to the amount of new wages (high, low and median), if any; the place or places where the establishment is located within Metro Louisville; the kind of manufacturing engaged in; the date when such manufacturing was first begun within Metro Louisville; that the manufacturing establishment is a new one within the purview of this subchapter; and that it has been located in Metro Louisville in good faith, with the intention of being continued permanently or for a period longer than five years. The new manufacturing establishment shall also at the same time file with the Metro Government Cabinet for Finance and Administration and the Jefferson County Property Valuation Administrator a listing of all property subject to local and ad valorem taxation owned, employed, and used by the establishment together with a declaration of the fair cash value of such property. A similar listing of all such property shall be made each year thereafter.
(1999 Lou. Code, § 96.13) (Lou. Metro Am. Ord. No. 176-2003, approved 9-26-2003)