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that other reasons not set forth in the rule may be relied upon in support of the exception. Because the rule does not expressly enumerate other types of reasons that are sufficient to support an exception, the county is necessarily afforded considerable discretion in adopting findings regarding the existence of other valid reasons, so long as the remaining criteria set forth in OAR 660-014-0040(3) are also met. As contemplated by OAR 660-014-0040(2), the Board finds that other reasons exist that are sufficient to justify the requested exception to Goal 14. The primary reasons for allowing the Goal 14 exception stem from the county's prior approval of this planned development subdivision in 1982, together with the related exception to Goal 4 that was specifically approved for purposes of the proposed development that is the subject of this application. The Board also finds that the rule does not prohibit consideration of increased economic development opportunities that will be provided by the proposed development as additional reasons to justify the exception. Some of the specific economic benefits that will result from the proposed development are outlined in the Economic &Fiscal Benefits Assessment prepared by E.D. Hovee & Company, LLC, dated June 15, 2007, which is adopted and incorporated as part of these findings. The original application for a planned development subdivision was submitted to Marion County in 1980. Concurrent with the consideration of the planned development subdivision application, the Planning Commission and Board of County Commissioners considered legislative amendments to the Marion County Comprehensive Plan and Zoning Ordinances for conformance with the LCDC Statewide Planning Goals that would make the proposed planned development feasible. LCDC subsequently acknowledged the county's approved Goal 4 exception for the subject property. The planned development subdivision that was approved in 1982 was a resort that included an 18-hole golf course and accessory uses, 150 single-family dwellings, 46 condominiums, and small commercial area. The Conceptual Plan for this project was approved as "Elkhorn Valley Estates, Plat Number 879, Clerk's File No. 2950-P2." The Board finds that this application proposes development of substantially the same subdivision that was conceptually approved in 1982 and that additional goal exceptions may not be necessary for this proposed resort. Additional reasons in support of the Goal 14 exception are provided in the exception that was previously approved for this golf resort development project by the county. The county's prior findings are equally relevant today, and include a detailed analysis of the need for the proposed development and the reasons that support the proposed development on rural land. Specifically, the county's findings identify a need for outdoor recreation and resort opportunities in Marion County, stating that "private destination resorts closer to urban areas are consistent with the intent of the goals to foster more energy efficient but satisfying recreational experiences. The county considers the proposed resort development as the vanguard in attempts by private enterprise to meet a real need." Goal 4 Exception Approval, page 48. The county's findings go on to provide "compelling reasons why a destination resort of this particular type is needed in this region." Those findings are set forth at pages 49 through 55 of the exception document, and include findings regarding the increasing demand for outdoor recreational opportunities,projected population increases, and increases in demand for second homes. The county's findings conclude that "there is a need in Marion County and the surrounding region for the type of destination resort proposed for the Elkhorn Valley." Goal 4 Exception Approval,page 55. The Board hereby adopts and incorporates by reference the previous conceptual approval documents and Goal 4 Exception Approval document, including their findings. In the event of a discrepancy between the incorporated conceptual approval documents, Goal 4 Exception Approval document and these findings, the express findings of the Board in this document shall govern. -9-