E Providing for the designation of job opportunity building zones by+ the commissioner of trade and economic development; exempting real +property improvements and tangible personal property of qualified businesses +located in the zones from ad valorem property taxes, exceptions; exempting +electricity produced by wind energy conversion systems located in job opportunity+ building zones from the wind energy production tax for the duration of the +zone; providing certain income, corporate franchise, sales and use and +motor vehicle sales tax incentives for operating or investing in businesses located+ in job opportunity building zones; defining certain terms relating to +establishment of the zones; 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, +authorizing later inclusion of area upon commissioner approval; placing certain +limits on the zones, specifying a maximum size and duration, authorizing +subzones, requiring location outside the metropolitan area, prohibiting the +inclusion of border city development zones in the job opportunity building zone +area, authorizing inclusion of agricultural and mineral processing facility+ zones; specifying application content requirements; requiring the +commissioner in consultation with the commissioner of revenue designate a limited +number of job opportunity building zones, authorizing additional designations in +consultation with the commissioners of agriculture and revenue of a certain number+ of agricultural and mineral 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 and requiring geographic distribution; requiring and +providing for repayment of tax benefits under certain conditions, authorizing +waiver by the commissioner of revenue; requiring annual reports on progress in +meeting zone performance goals to the DTED commissioner by zone designation +recipients and granting the commissioner certain remedy authority for zones failing +to meet the goals; providing for job opportunity building 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 commissioner of revenue for payment of the aid and to the +commissioner of trade and economic development for certain designation and administration +costs (je, ja)