The way they sold the Caterpillar plant down the road was by saying it might come out neutral with the tax incentives, but it would need a lot of other businesses nearby to support it.

I don't know if that worked out, but Barrow County (location of the plant) has a lot more businesses today than it did in 2013 when it opened. That could just be that it also filled out a big retail development (Barrow Crossing) and started on another (https://www.facebook.com/Gateway-at-University-Parkway-14074...)

Further reading: http://www.athensbusiness.org/announcement-profile.php?ID=56