It is the intent of the legislature in enacting this chapter that:
(1) economic development decisions involving school district taxes should occur at the local level with oversight by the state and should be consistent with identifiable statewide economic development goals;
(2) this chapter should not be construed or interpreted to allow:
(A) property owners to pool investments to create sufficiently large investments to qualify for an ad valorem tax benefit provided by this chapter;
(B) an applicant for an ad valorem tax benefit provided by this chapter to assert that jobs will be eliminated if certain investments are not made if the assertion is not true; or
(C) an entity not subject to the tax imposed by Chapter 171 to receive an ad valorem tax benefit provided by this chapter;
(3) in implementing this chapter, school districts should:
(A) strictly interpret the criteria and selection guidelines provided by this chapter; and
(B) approve only those applications for an ad valorem tax benefit provided by this chapter that:
(i) enhance the local community;
(ii) improve the local public education system;
(iii) create high-paying jobs; and
(iv) advance the economic development goals of this state; and
(4) in implementing this chapter, the comptroller should:
(A) strictly interpret the criteria and selection guidelines provided by this chapter; and
(B) issue certificates for limitations on appraised value only for those applications for an ad valorem tax benefit provided by this chapter that:
(i) create high-paying jobs;
(ii) provide a net benefit to the state over the long term; and
(iii) advance the economic development goals of this state.