(1) Upon receipt of an application for classification as new industry property, the department reviews the application. If from this review the department determines that the proposed operation will employ 100 or more individuals, either during construction or operation, then the department notifies all affected local governments and conducts public hearings on the question of adverse impact. The hearings are held in the affected locale. The department may schedule other hearings on the application if considered necessary.

(2) The department decision on the application is made in writing and sent to the applicant. An applicant who is dissatisfied with the department's decision may appeal to the State Tax Appeal Board.

(3) The department's final decision on the application is sent to each affected county appraisal/assessment office.