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; +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 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 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; exempting commissioner from certain rulemaking requirements; +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 (ra)