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subdivision may grant an abatement for a period of up to 20 <br />years, if the abatement is for a qualified business. <br /> <br /> (b) To be a qualified business for purposes of this <br />subdivision, at least 50 percent of the payroll of the <br />operations of the business that qualify for the abatement must <br />be for employees engaged in one of the following lines of <br />business or any combination of them: <br /> <br />(1) manufacturing; <br /> <br />(2) agricultural processing; <br /> <br />(3) mining; <br /> <br />(4) reseamh and development; <br /> <br />(5) warehousing; or <br /> <br />(6) qualified high technology. <br /> <br /> (c)(1) "Manufacturing" means the material staging and <br />production of tangible personal property by procedures commonly <br />regarded as manufacturing, processing, fabrication, or <br />assembling which changes some existing material into new shapes, <br />new qualities, or new combinations. <br /> <br />(2) "Mining" has the meaning given in section 613(c) of the <br />Internal Revenue Code of 1986. <br /> <br /> (3) "Agricultural processing" means tmnsforrning, <br />packaging, sorting, or grading livestock or livestock products, <br />agricultural commodities, or plants or plant products into goods <br />that are used for intermediate or final consumption including <br />goods for nonfcod use. <br /> <br />(4) "Research and development' means qualified research as <br /> <br /> <br />