Designed to encourage manufacturing and industrial development, the Enterprise Zone is a program that forgoes a negotiated percentage of taxes for the real and personal property that is involved in the expansion. The enterprise zone law in the State of Ohio allows tax abatement's of up to 75 percent for ten years for enterprises locating or expanding in cities and villages and 60 percent for those locating in unincorporated areas (without school board approval). Currently there are three designated enterprise zones located in Kenton, Ada and Forest, Ohio.