A. General: Title 1, Chapter 8 of the Valley County Code provides for the property tax exemptions for certain types of commercial and industrial uses as designated by Idaho State Statute. The exemption is intended to provide an economic incentive for construction of capital improvements. Section 1-8-4
.F of this code is a Tax Percentage Reduction Table that uses the scoring matrix as provided in this chapter.
B. Purpose:
1. The scoring matrix is to be used as a tool to assist in the determination of the percentage of property tax exemption.
2. The Assessor prepares a preliminary scoring matrix. The Board of County Commissioners shall review and may change based upon information gathered in the public meeting with providers.
C. Response values will use the following criteria in the consideration of scores in the matrix. (Ord. 19-08, 9-30-2019)