Effective – 28 Aug 2021, 5 histories 135.950. Definitions. — The following terms, whenever used in sections 135.950 to 135.970 mean: (1) “Average wage”, the new payroll divided by the number of new jobs; (2) “Blighted area”, the same meaning as defined pursuant to section 99.805; (3) “Board”, an enhanced enterprise zone board established pursuant […]
Effective – 28 Aug 2012, 4 histories 135.953. Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria. — 1. For purposes of sections 135.950 to 135.970, an area shall meet the following criteria in order to qualify as an enhanced enterprise zone: (1) The area shall be a blighted […]
Effective – 28 Aug 2004 135.957. Enhanced enterprise zone board required, members — terms — board actions — chair — role of board. — 1. A governing authority planning to seek designation of an enhanced enterprise zone shall establish an enhanced enterprise zone board. The number of members on the board shall be seven. One […]
Effective – 28 Aug 2013 135.960. Public hearing required — ordinance requirements — expiration date — annual report. — 1. Any governing authority that desires to have any portion of a city or unincorporated area of a county under its control designated as an enhanced enterprise zone shall hold a public hearing for the purpose […]
Effective – 28 Aug 2017, 4 histories 135.963. Improvements exempt, when — authorizing resolution, contents — public hearing required, notice — certain property exempt from ad valorem taxes, duration — time period — property affected — assessor’s duties. — 1. Improvements made to real property as such term is defined in section 137.010 which are […]
Effective – 28 Aug 2008, 2 histories 135.967. Tax credit allowed, duration — prohibition on receiving other tax credits — limitations on issuance of tax credits — cap — eligibility of certain expansions — employee calculations — computation of credit — flow-through tax treatments — credits may be claimed, when — certificates — refunds — […]
Effective – 28 Aug 2008 135.968. Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure. — 1. A taxpayer who establishes a megaproject, approved by the department, within an enhanced enterprise zone shall, in exchange for the consideration provided by new tax revenues and other economic […]
Effective – 28 Aug 2004 135.970. Rulemaking authority. — The department may adopt such rules, statements of policy, procedures, forms, and guidelines as may be necessary to carry out the provisions of sections 135.950 to 135.970. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under […]
Effective – 28 Aug 2004 135.973. Eligibility of existing enterprise zones. — After January 1, 2007, all enterprise zones designated before January 1, 2006, shall be eligible to receive the tax benefits under sections 135.950 to 135.970. ——– (L. 2004 S.B. 1155 § 135.1078)
