In this article, unless the context otherwise requires:
1. "Clerk" includes any person or official who performs the duties of clerk of the municipality or any person appointed by the district board to be the district clerk.
2. "Debt service" means the principal of, interest on and premium, if any, on the bonds, when due, whether at maturity or prior redemption and fees and costs of registrars, trustees, paying agents or other agents necessary to handle the bonds and the costs of credit enhancement or liquidity support.
3. "District" means a tax levying revitalization district formed pursuant to this article.
4. "District board" means the board of directors of the district.
5. "Enhanced municipal services" means public service provided within the district at a higher level or to a greater degree than provided outside the district.
6. "General plan" means the general plan described in section 48-6802, subsection B, as the plan may be amended.
7. "Governing body" means the body or board that by law is constituted as the legislative department of the municipality, Indian tribe or community.
8. "Infrastructure" means all improvements listed in this paragraph that will result in a beneficial use principally to land within the geographical limits of the district and may include a district's share of any improvements listed in this paragraph if the district board determines such share is proportionate to the beneficial use of such improvements to land within the geographical limits of the district, improvements within or outside the geographical limits of the district, necessary or incidental work, whether newly constructed, renovated or existing, and all necessary or desirable appurtenances. Infrastructure improvements are:
(a) Sanitary sewage systems, including collection, transport, storage, treatment, dispersal, effluent use and discharge.
(b) Water systems, including collection, transport, delivery, storage, treatment and dispersal.
(c) Drainage and flood control systems, including collection, transport, diversion, storage, detention, retention, dispersal, use and discharge.
(d) Highways, streets, roadways and parking facilities, including all areas for vehicular use for travel, ingress, egress and parking.
(e) Areas for pedestrian, bicycle or other nonmotor vehicle use for travel, ingress, egress and parking.
(f) Pedestrian malls, parks and open space areas for the use of members of the public for entertainment, assembly and recreation.
(g) Landscaping, including earthworks, structures, lakes and other water features, plants, trees and related water delivery systems.
(h) Buildings and facilities.
(i) Lighting systems and communications facilities.
(j) Traffic control systems and devices, including signals, controls, markings and signage.
(k) Land clearance activities, demolition of public and private buildings and facilities and environmental remediation.
(l) Equipment, vehicles, furnishings and other personalty related to the items listed in this paragraph.
9. "Infrastructure purpose" means:
(a) Planning, design, engineering, construction, demolition, acquisition or installation of infrastructure.
(b) Acquiring, converting, renovating or improving existing facilities for infrastructure.
(c) Acquiring interests in real property for infrastructure.
(d) Establishing, maintaining and replenishing reserves from any source described in section 48-6812 or from any other source in order to secure payment of debt service on bonds.
(e) Funding and paying from bond proceeds interest accruing on bonds for a period of not to exceed three years from their date of issuance.
(f) Providing for the timely payment of debt service on bonds or other indebtedness of the district.
(g) Refinancing any bonds with new bonds.
(h) Issuing bonds to finance infrastructure purposes.
(i) Incurring expenses of the district incident to and reasonably necessary to carry out the purposes specified in this paragraph.
10. "Multipurpose event center" means a building, a group of buildings or a structure that is designed or configured to be adaptable in providing venues that can accommodate various events such as musical concerts, theater performances, trade shows, sporting events, conventions, conferences and other social, cultural, business or entertainment events.
11. "Municipality" means an incorporated city or town and includes an Indian tribe or community.
12. "Owner" means the person who, on the day the action, election or proceeding is begun or held, appears to be the owner of real property as shown on the property tax assessment roll.
13. "Revenue bonds" means those bonds that are issued pursuant to this article and that are secured by a pledge of revenues of the district or revenues collected by the county or municipality and returned to the district.
14. "Treasurer" includes any person or official who performs the duties of treasurer of the municipality or any person appointed by the district board as the district treasurer.