A.__Severity of economic distress within a region affected by the Pine Tree Development Zone;

B.__Viability of a development plan described under section 5247, subsection 4, paragraph E;

C.__Commitment of local and regional financial resources;

D.__Partnerships with public and private organizations; and

E.__Impact on surrounding regions of the Pine Tree Development Zone.

§5250.__Program administration; rules

The commissioner shall administer this subchapter.__The commissioner and the State Tax Assessor may adopt rules for implementation of the Pine Tree Development Zone program, including, but not limited to, rules for determining and certifying eligibility.__Rules adopted pursuant to this subchapter are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.

§5250-A.__Unorganized territory

For the purposes of this subchapter, a county may act as a municipality for the unorganized territory within the county and may designate development districts within the unorganized territory.__When a county acts under this section, the county commissioners act as the municipality and as the municipal legislative body, the State Tax Assessor acts as the municipal assessor and the unorganized territory fund receives the funds designated for the municipal general fund.

Sec. 3. 36 MRSA §655, sub-§1, ¶T is enacted to read:

T.__Personal property owned by a qualified Pine Tree Development Zone business as defined by Title 30-A, chapter 206, subchapter 3 that is otherwise taxable by the taxing jurisdiction in which the development zone is located.

Sec. 4. 36 MRSA §5219-W is enacted to read:

§5219-W.__Pine Tree Development Zone tax credit