AB510-SA1,2,1912
66.1106
(1) (c) "Eligible costs" means capital costs, financing costs and
13administrative and professional service costs, incurred or estimated to be incurred
1by a political subdivision, for the investigation, removal, containment or monitoring
2of, or the restoration of soil, air, surface water, sediments or groundwater affected by,
3environmental pollution, including monitoring costs incurred within 2 years after
4the date on which the department of natural resources certifies that environmental
5pollution on the property has been remediated,
cancellation of delinquent taxes if the
6political subdivision demonstrates that it has not already recovered such costs by
7any other means, property acquisition costs, demolition costs including asbestos
8removal, and removing and disposing of underground storage tanks or abandoned
9containers, as defined in s. 292.41 (1), except that for any parcel of land "eligible
10costs" shall be reduced by any amounts received from persons responsible for the
11discharge, as defined in s. 292.01 (3), of a hazardous substance on the property to pay
12for the costs of remediating environmental pollution on the property, by any amounts
13received, or reasonably expected by the political subdivision to be received, from a
14local, state or federal program for the remediation of contamination in the district
15that do not require reimbursement or repayment and by the amount of net gain from
16the sale of the property by the political subdivision. "Eligible costs" associated with
17groundwater affected by environmental pollution include investigation and
18remediation costs for groundwater that is located in, and extends beyond, the
19property that is being remediated.".
AB510-SA1,2,24
22"
(1m) Except as provided in subsections (2m) and (4m), this act first applies to
23a tax incremental district that is in existence on the effective date of this subsection
24or that is created on the effective date of this subsection.
AB510-SA1,3,8
1(2m) Except as provided in subsection (4m), the treatment of section 66.1105
2(2) (f) 1. i. and 2. d., (3) (g), (4) (e), (gm) 1. and 6., and (h) 2., (4m) (a), (am), and (b)
32., 2m., 4., and 5., (5) (a) (as it relates to the department of revenue's certification of
4a tax incremental base), (b), (c), and (ce), (6) (e) 1. d. and 2., (7) (ae) and (am), and (8)
5(title), (c), and (d) of the statutes, the renumbering and amendment of section
666.1105 (6) (a) and (am) 1. of the statutes, and the creation of section 66.1105 (6) (a)
75. and (am) 1. c. of the statutes first apply to a tax incremental district that is created
8on October 1, 2003.
AB510-SA1,3,11
9(3m) This act first applies to an environmental remediation tax incremental
10district, the written remediation proposal for which is approved by the political
11subdivision's governing body on the effective date of this subsection.
AB510-SA1,3,15
12(4m) The treatment of section 66.1105 (2) (f) 1. i. and 2. d., (4) (gm) 1. and (h)
132., (4m) (b) 2. and 4., (5) (b), (c), and (ce), and (6) (e) 1. d. of the statutes first applies
14to the amendment of a tax incremental district's project plan that takes effect on
15October 1, 2003.".
