A project shall not be eligible for tax refunds under this subchapter if it is:
(a) Used predominantly for the sale of products at retail to individual consumers;
(b) Used predominantly for residential housing or transient lodging;
(c) Used predominantly to provide health care services; or
(d) Not subject to ad valorem real property taxation or equivalent taxes measured by gross receipts.
(1992 Code, § 39-175) (Ord. 42-05, passed 4-18-2005; Ord. 60-07, passed 5-7-2007)