The City shall grant tax exemptions only in regard to property located within the City. The City encourages the Board of County Commissioners to consult with the City as to applications outside the City and within the three-mile area of the City. (Ord. 17270 § 19, 6-2-98; Ord. 16349 § 19, 7-23-91. Code 1981 § 42-49. Code 1995 § 138-94.)