Q Does Section 17-21-5 contemplate allowing an abatement on a residential unit in a mixed-use development if the sole intention is for the developer to sell the residential units to other individuals, as with any other condominium development?

A Yes. However, whether or not a mixed-use development where the developer plans to sell the residential units to other individuals will promote business, commerce or industry in the area and qualifies for an exemption pursuant to Section 17-21-5 is a factual determination which must be made by the governing authority in each case. (Attorney Generalís Opinion to Elmore, June 7, 2019)