LEBANON, Tenn. -- There's always a debate about how much the government should give away in order to attract new businesses and jobs. But what happens when the jobs are gone and the people laid off? That's the situation Wilson County is facing right now with the Dell plant.

When Dell Computer opened a factory in Lebanon, it said it would create 1,000 new jobs. But fewer than 300 people work there now, and now some public officials are asking why the company is still getting a tax break.

Dell used to be a humming computer factory, but it's a shadow of its former self. Last week, the company announced more layoffs. It won't say exactly how many, but a representative for Dell confirmed the Lebanon plant now has only 250 to 300 workers -- about a third of its former workforce.

That's causing a stir among city officials who gave Dell a 40-year property tax break to move to Wilson County.

"That's a long time not to get taxes," said Councilman Alex Buhler.

City leaders are now dusting off that Dell contract and calculating how much Dell might have to pay and when.

Under the contract, for every 10 employees Dell has under that 1,000 minimum, it loses 1 percent of its property tax break.

"They're probably going to owe probably 75 percent of the taxes we waived," said Lebanon Council member Kathy Warmath. 'If they reduce down to 500, they owe us 50 percent back."

According to the county tax office, Dell's current tax break is worth more than $110,000. But if Dell has to pay, it wouldn't be until 2010, because the layoffs happened mostly in 2009.

Workers who recently lost their jobs both at Dell and at other Wilson County companies are now looking for work at career center. Wade Winfrey, a former Cracker Barrel employee, feels that Dell ought to pay property taxes if it doesn't keep up its end of the bargain.

"Absolutely. It would help our education system, anyway," said Winfrey.

Warmath said the bad news for Dell is that it is struggling already and now may have to pay property taxes for the first time in 10 years.

"When companies are struggling the most is when we actually start to take back money from them," said Warmath.

Don't think that the city feels so bad for Dell they'd turn down the tax money; a deal's a deal. Just ask any of the recently laid off.

That number is supposed to be turned in within 60 days of the end of the year, but Wilson County's attorney said Dell may not have the numbers ready until May.

The Dell plant in Nashville has also laid off workers, although Dell has not said how many.

Metro also gave Dell money to create jobs. City leaders said it's too early to know whether that agreement will be impacted.