The purpose of the Economic Development Revenue Bond Act, which was enacted in 1961, is to delegate city and county governing bodies to issue Industrial Revenue Bonds (IRBs) to promote, stimulate, and develop the general welfare and economic prosperity of the state through the promotion and advancement of industrial development by issuing bonds to finance up to 100 percent of a new or growing business’s land, buildings and equipment. IRBs are among the most popular and cost-effective methods of financing up to 100 percent of a new or growing business’ land, buildings and equipment.
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