Authorizing cities with border city development zones or cities in counties with development zones to by resolution grant property tax exemptions for the duration of the zone for newly constructed homes or apartments in the city, restrictions, requiring approval of the exemption before the issuance of building permits; providing an income or corporate franchise tax exemption for certain rental income from apartment buildings located in designated border city development zones, limits; exempting construction materials used to construct housing located in the zones from the sales tax; authorizing the cities authorized to designate border city development zones (Breckenridge, Dilworth, East Grand Forks, Moorhead and Ortonville) to authorize housing and redevelopment authorities to use allocations for development zone tax reductions for costs incurred in providing development incentives and assistance, requiring the commissioner of revenue to reimburse the HRAs for the costs (ra)