Where are the employees going to come from?
small ND towns can’t find employees, bigger towns can’t either so will it be from out of state, people looking for a change?
200 employees to me isn’t worth the tax breaks.
you need to make an environment that people want to start a business in, low cost housing, available daycare, good schools, low crime, healthcare,recreation, airports.
grand Forks can answer yes to most of these. One of the problems is weather, can’t change that.