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Bannock County authorizes legal staff to draft plant-investment tax-exemption ordinance
Summary
County legal counsel told commissioners the county lacks a local ordinance implementing Idaho Code authority for plant-investment tax exemptions and asked to begin drafting a tiered ordinance with a minimum threshold; the board authorized drafting and public meeting steps.
Bannock County commissioners on Jan. 20 authorized county legal staff to draft an ordinance to allow tax exemptions on "plant" investments — infrastructure or buildings used to enable manufacturing or technology operations — under state authority referenced during the meeting.
Jonathan Ratner, Bannock County legal counsel, told the board he reviewed county codes and found no current ordinance implementing the statute cited in the meeting. Ratner said the statute gives the board discretion to grant exemptions on plant investments but…
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