(A) Designation. The County Commissioners adopt an Infrastructure Development Zone in accordance with I.C. 6-1.1-12.5-4, as follows.
(1) The Infrastructure Development Zone shall incorporate the entire geographic area of the county, including its incorporated cities and towns.
(2) The Infrastructure Development Zone is established to encourage the development of adequate broadband services to all 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) (1) The business personal property tax exemption for broadband technology infrastructure shall only be granted for the original installation of fiber to homes, businesses, farm, schools and publicly owned buildings.
(2) The exemption shall not be available for repair, maintenance and refurbishment to existing facilities or to infrastructure installed within the Infrastructure Development Zone for which an exemption was previously granted, or for the land on which the infrastructure is located, for fiber to cell towers or satellites or for long haul/pass through fiber infrastructure.
(5) The business personal property exemption shall only be available to broadband infrastructure projects completed within six years from the date of passage of the ordinance codified in this section.
(B) Conflicting ordinances. In the event any ordinance or provision of any ordinance of the county is in conflict with the provisions of this section, the provisions of this section shall prevail.
(Ord. 2021-2, passed 5-18-2021)