 Initially , the company investigated sites for the new plant in Utah , Nevada , and Arizona . It requested US $ 5 @.@ 2 million in tax incentives Utah to build in Pleasant View , Utah . On April 26 , 2006 Utah 's Department of Community and Economic Development approved a US $ 2 million tax @-@ rebate over 10 years . The incentives were conditioned on the new jobs paying a certain level above the county median wage , offering health insurance , and the company staying in Utah for 10 years . Pleasant View offered another US $ 1 @.@ 4 @-@ US $ 1 @.@ 8 million in incentives . However , construction in Pleasant View became impossible when it was discovered that much of the site consisted of wetland areas . After this development , the state held the incentive offer open provided that West Liberty Foods could find another suitable site that met Utah 's requirements . 
