5. Amendments. The designation, size, location, number and configuration of the parcels in a Pine Tree Development Zone or the terms All aspects of a development plan as described in section 5250-J, subsection 4, including the designation of additional acreage, may be amended by an affirmative a majority vote of all the participating units of local government as evidenced by either a majority vote of the municipal officers or legislative body of each unit of local government or their representatives on the zone's governing body. A participating unit of local government may amend, or entirely remove designation of, previously designated acreage within its jurisdiction by a majority vote of its municipal officers or legislative body, as long as the amendment does not increase its total acres.__In no case may an amendment adversely affect the Pine Tree Development Zone benefits of a qualified business. An amendment may not result in the zone's being out of compliance with any of the requirements in section 5250-J.

Sec. 7. 36 MRSA §1760, sub-§86, as amended by PL 2003, c. 688, Pt. D, §3, is repealed.

Sec. 8. 36 MRSA §1760, sub-§87, as amended by PL 2003, c. 688, Pt. D, §3, is further amended to read:

87. Sales of tangible personal property to qualified development zone businesses. Beginning July 1, 2005, sales of tangible personal property to a qualified Pine Tree Development Zone business, as defined in Title 30-A, section 5250-I, subsection 17, for use directly and primarily in one or more qualified business activities, as defined in Title 30-A, section 5250-I, subsection 16. The exemption provided by this subsection is limited for each qualified Pine Tree Development Zone business to sales occurring within a period of 10 years from the date the business is certified pursuant to Title 30-A, section 5250-O or until December 31, 2018, whichever occurs first. As used in this subsection, "primarily" means more than 50% of the time during the period that begins on the date on which the property is first placed in service by the purchaser and ends 2 years from that date or at the time the property is sold, scrapped, destroyed or otherwise permanently removed from service by the purchaser, whichever occurs first.

Sec. 9. 36 MRSA §2016 is enacted to read:

§2016. Pine Tree Development Zone businesses; reimbursement of

certain taxes

1. Terms defined.__As used in this section, the terms