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DIGEST OF HB1086 (Updated January 26, 2006 8:27 pm - DI 84)
Agricultural enterprise zones. Permits the board of the economic development corporation to designate certain areas as agricultural enterprise zones. Provides exemptions from property taxes for agricultural processing facilities located in the zones. Provides that real and personal property located in a zone may be assessed for payment of property taxes committed to funding or paying bonded indebtedness or certain lease rentals. Prohibits a person from claiming both incentives provided to enterprise zone businesses and the agricultural enterprise zone property tax exemption. Prohibits a person from claiming the investment deduction for property located in an agricultural enterprise zone.
