67-4-2906 - Application.
67-4-2906. Application.
This part shall not apply to development of:
(1) Public buildings;
(2) Places of worship;
(3) Barns or other outbuildings used for agricultural purposes;
(4) Replacement buildings or structures for previously existing buildings and structures destroyed by fire or other disaster;
(5) A building or structure owned by a nonprofit corporation that is a qualified 501(c)(3) corporation under the federal Internal Revenue Code; or
(6) A building or structure located in any census tract of the county that has been designated by the federal government as being eligible for federal incentives because of blight, economic distress or urban renewal, upon a proper finding by the county legislative body that the exemption is necessary to stimulate growth in these economically challenged areas.
[Acts 2006, ch. 953, § 1.]