§ 9-231. Foreign trade zones

Latest version.

(a) "Foreign trade zone" defined. -- In this section, "foreign trade zone" means a foreign trade zone or subzone established under federal law.

(b) Qualification for credit. -- The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on personal property, other than operating personal property of a public utility, if the personal property is located in a foreign trade zone that is within that county or municipal corporation.

HISTORY: 1998, ch. 613.

                    
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