§11-6F-1. Legislative findings.
The Legislature finds that the encouragement of economic
growth and development in this state is in the public interest and
promotes the general welfare of the people of this state. The
Legislature further finds that the ad valorem property tax
valuation set forth in this article for certified capital addition
property, as defined in section two of this article, will help
preserve the tax base and preserve and create jobs attributable to
manufacturing facilities existing in this state.