Tax incentives for either district cannot begin before January 1, 2028. Activation also requires formal County Commissioners action and specified readiness or investment conditions, including at least 50 MW energized (or reasonably expected within 12 months) and at least $1 billion invested (or reasonably expected within 12 months) if the company elects activation before a certificate of occupancy. Activation conditions

A district cannot be activated until the company and every affected taxing entity have approved and executed the Tax Incentive Agreement. Agreement required before activation

The company must make annual Required Payments; if property taxes actually paid are below that amount, it must pay the difference as a PILOT payment. The Required Payment is the greater of the applicable minimum or the amount calculated from the abatement percentage and tax liability. Required and PILOT payments

The company must also make annual Community Betterment Payments, which vary by energized-megawatt tier, are separate from Required and PILOT Payments, and are due by June 1 after the applicable calendar year. Community Betterment Payment obligation

The company must annually certify energized capacity with utility or engineer verification, and the County may audit capacity, assessed value, and business personal property. Failure to certify results in the lowest abatement tier; failure to maintain a capacity threshold for more than six months in a tax year reduces the abatement tier for the following year. Certification and audit requirements

If the company uses County roads for oversize or overweight loads, it must enter a Road Use Agreement setting conditions and payments to the County. Road Use Agreement

If construction of one phase has not begun within three years after another phase’s district is activated, the County may require a plan amendment or adjust incentives for the activated phase. Three-year phase condition

The plan offers a partial ad valorem tax abatement on value above the district’s base value, including qualifying real property and business personal property. The rate depends on energized capacity, rising to 85% above 550 MW; each district’s term is 25 years from activation. The incentives cannot begin until the required tax incentive agreement is approved and signed by all affected taxing entities. The applicable abatement percentages

The plan provides for a lower minimum-payment period during early development: the introductory period starts when a district is activated and ends no later than the fifth tax year, or earlier if operations stabilize. The actual minimum-payment amounts must be set in the tax incentive agreement; the plan’s payment examples are illustrative, not binding. The Introductory Period

The project may be developed in up to two phases, and the phases and their incentive districts may be activated independently and in any order; developing one phase does not require building the other. District activation may be deferred, but all districts must be activated within ten years after the adopting resolution. Phases may be developed

If a data-center building crosses district boundaries, the county may adjust the boundaries administratively to place it within one district, without further legislative action, if the adjustment adds no more than 5% of that district’s area. administratively adjust the Incentive District boundaries

For oversize or overweight loads, the company may seek county consent to use county roads through a road-use agreement that sets the conditions and payments. enter into a Road Use Agreement