Section 2315. Uniform tax exemption policy

1. The authority shall establish
  a  uniform  tax  exemption policy, with input from affected local taxing
  jurisdictions, which shall be  applicable  to  provisions  of  financial
  assistance  pursuant  to  section  twenty-three  hundred  seven  of this
  chapter and shall provide guidelines for the claiming of real  property,
  mortgage  recording,  and  sales  tax  exemptions. Such guidelines shall
  include, but not be limited  to:  period  of  exemption;  percentage  of
  exemption;  types  of  projects  for  which  exemptions  may be claimed;
  procedures for payments in lieu of taxes and  instances  in  which  real
  property  appraisals are to be performed as a part of an application for
  tax exemption; in addition, the authority in adopting such policy  shall
  consider  such  issues  as: the extent to which a project will create or
  retain permanent, private sector jobs; the estimated value  of  any  tax
  exemption  to  be provided; whether affected tax jurisdictions should be
  reimbursed by the project occupant if a project  does  not  fulfill  the
  purposes  for  which an exemption was provided; the impact of a proposed
  project on existing and proposed  businesses  and  economic  development
  projects  in  the  vicinity;  the  amount  of  private sector investment
  generated or likely  to  be  generated  by  the  proposed  project;  the
  demonstrated  public support for the proposed project; the likelihood of
  accomplishing the proposed project in a timely fashion;  the  effect  of
  the  proposed  project  upon  the  environment;  the extent to which the
  proposed project will require  the  provision  of  additional  services,
  including,  but  not  limited to additional educational, transportation,
  police, emergency medical or fire services; and the extend to which  the
  proposed   project  will  provide  additional  sources  of  revenue  for
  municipalities and school districts.
    2. The authority shall establish a procedure for  deviation  from  the
  uniform  tax  exemption  policy  required  pursuant to this section. The
  authority shall set forth in writing the reasons for deviation from such
  policy, and shall further notify the affected local taxing jurisdictions
  of the proposed deviation from such policy and the reasons therefor.