Authorizing a county to allow, by law, a business entity that is not eligible for a specified tax credit to claim a credit against a county tax for improvements to properties located in an enterprise zone; requiring the governing body of a county to specify the county tax the credit applies to and the process of application for the credit and to provide for the amount of the credit; authorizing the county to cap the amount of credits issued for any year, make the credit refundable, and provide for the recapture of the credit; etc.
