§ 115.01 TAX ABATEMENT ALLOWED.
   Tax abatement may be allowed for construction projects in certain categories as follows:
   (A)   Manufacturing where the property consists of new, improved or expanded structures, but not including land;
   (B)   Warehousing as part of renovation of vacated manufacturing structures or the construction of a new facility;
   (C)   New research or high technology facilities;
   (D)   Renovation of vacant manufacturing structures;
   (E)   New retail business provided the business will create sufficient new jobs to justify abatement in the discretion of the council; and
   (F)   Effective as of January 1, 2023, any category allowed under Indiana law pursuant to I.C. 6-1.1-12.1.
(Prior Code, § 115.01) (Ord. 4-95, passed 2-13-1995; Am. Ord. 1-2023, passed 1-23-2023)