For purposes of this article:
(a) "Assessment bonds" means special obligation bonds or notes issued by a community enhancement district which are payable from the proceeds of assessments.
(b) "Assessment" means the fee, including interest, paid by the owner of real property located within a community enhancement district to pay for the cost of a project or projects constructed upon or benefitting or protecting such property and administrative expenses related thereto, which fee is in addition to all taxes and other fees levied on the property.
(c) "Board" means a Community Enhancement Board created pursuant to this article.
(d) "Community enhancement district" or "district" means a community enhancement district created pursuant to this article.
(e) "Cost" means the cost of:
(1) Construction, reconstruction, renovation and acquisition of all lands, structures, real or personal property, rights, rights-of-way, franchises, easements and interests acquired or to be acquired by the district;
(2) All machinery and equipment, including machinery and equipment needed to expand or enhance county or city services to the district;
(3) Financing charges and interest prior to and during construction and, if deemed advisable by the district or governing body, for a limited period after completion of the construction;
(4) Interest and reserves for principal and interest, including costs of municipal bond insurance and any other type of financial guaranty;
(5) Costs of issuance in connection with the issuance of assessment bonds;
(6) The design of extensions, enlargements, additions and improvements to the facilities of any district;
(7) Architectural, engineering, financial and legal services;
(8) Plans, specifications, studies, surveys and estimates of costs and revenues;
(9) Administrative expenses necessary or incident to determining to proceed with any project; and
(10) Other expenses as may be necessary or incident to the construction, acquisition and financing of a project.
(f) "Development concept" means the following items, to the extent set forth or specified in the subject subdivision or land development plan and plat:
(1) The maximum aggregate number of lots or parcels into which the subject land is to be subdivided.
(2) The size and boundaries of the individual lots or parcels into which the subject land is to be subdivided.
(3) The density of the land development.
(4) Designation of use of the individual lots or parcels.
(5) The location of roads, streets, parking lots, sidewalks and other paved areas.
(6) The location of ingress and egress for the land development.
(7) Setback lines and distances and buildable areas.
(8) The finished layout and grade of the land.
(g) "Development concept vesting period" means the period commencing upon approval of the subject land development plan and plat by the planning commission and terminating on the maturity date of the subject assessment bonds or tax increment financing obligation. The development concept vesting period pertains only to the vested property right in a development concept that is established upon approval by the planning commission of a land development plan and plat in which a development concept is set forth or specified.
(h) "Five-year vesting period" means the five-year vesting period for an approved land development plan and plat provided under subsection (c), section twelve, article five, chapter eight-a of this code.
(i) "Governing body" means, in the case of a county, the county commission and in the case of a municipality, the mayor and council together, the council or the board of directors as charged with the responsibility of enacting ordinances and determining the public policy of such municipality.
(j) "Governmental agency" means the state government or any agency, department, division or unit thereof; counties; municipalities; any watershed enhancement districts, soil conservation districts, sanitary districts, public service districts, drainage districts, school districts, urban renewal authorities or regional governmental authorities established pursuant to this code.
(k) "Person" means an individual, firm, partnership, corporation, voluntary association or any other type of entity.
(l) "Project" means the design, construction, reconstruction, establishment, acquisition, improvement, renovation, extension, enlargement, equipping, maintenance, repair (including replacements) and start-up operation of water source of supply, treatment, transmission and distribution facilities, sewage treatment, collection and transmission facilities, stormwater systems, police stations, fire stations, libraries, museums, schools, other public buildings, hospitals, piers, docks, terminals, drainage systems, culverts, streets, roads, bridges (including approaches, causeways, viaducts, underpasses and connecting roadways), motor vehicle parking facilities (including parking lots, buildings, ramps, curb-line parking, meters and other facilities deemed necessary, appropriate, useful, convenient or incidental to the regulation, control and parking of motor vehicles), public transportation, public recreation centers, public recreation parks, swimming pools, tennis courts, golf courses, equine facilities, motor vehicle competition and recreational facilities, flood protection or relief projects, or the grading, regrading, paving, repaving, surfacing, resurfacing, curbing, recurbing, widening, lighting or otherwise improving any street, avenue, road, highway, alley or way, or the building or renewing of sidewalks and flood protection; and the terms shall mean and include any project as a whole, and all integral parts thereof, including all necessary, appropriate, useful, convenient or incidental appurtenances and equipment in connection with any one or more of the above.