Providing for the designation of local government unit tax free zones by the commissioner of trade and economic development (DTED); defining certain terms; requiring applicants for designation to adopt a written development plan for the zone before submitting an application to the commissioner, specifying certain minimum development plan content requirements; placing certain limits on tax free zones, specifying a maximum size and duration, authorizing a certain number of subzones, requiring location outside the metropolitan area, specifying certain property ownership limits and prohibiting the inclusion of border city development zones in the tax free zone area; specifying application content requirements; requiring the commissioner in consultation with the commissioner of revenue and the director of the office of strategic and long range planning to designate a limited number of tax free zones, authorizing additional designations in consultation with the commissioners of agriculture and revenue of a certain number of agricultural processing facility zones, specifying certain need indicator consideration requirements and providing for the determination of success of a proposed zone in designating the zones; prescribing a designation schedule; providing income, corporate franchise, sales and use, motor vehicle sales and property tax incentives for individuals residing in, businesses operating in and individuals investing in businesses operating in the zones; providing for tax free zone aid to cities and counties for the property tax exemption, specifying certain duties of county assessors and the commissioner of revenue; appropriating money to the commissioners of trade and economic development and revenue for certain designation and administration costs (ra)