Except as otherwise provided, as used in Kan. Stat. Ann. §§ 12-5241 through 12-5251, and amendments thereto, and Kan. Stat. Ann. §§ 12-5252 through 12-5258, and amendments thereto:

(a) “City” means the city of Topeka or any city incorporated in accordance with Kansas law:

(1) With a population of less than 60,000, as certified to the secretary of state by the director of the division of the budget on the previous July 1 in accordance with Kan. Stat. Ann. § 11-201, and amendments thereto;

(2) for the purposes of a project subject to Kan. Stat. Ann. 2023 Supp. 12-5244a, and amendments thereto, with a population of 60,000 or more, as certified to the secretary of state by the director of the budget on the previous July 1 in accordance with Kan. Stat. Ann. § 11-201, and amendments thereto, except the city of Topeka; or

(3) for purposes of a project as defined in Kan. Stat. Ann. § 12-5249(a)(11), and amendments thereto, within a qualified census tract, “city” includes any city with a qualified census tract located within the city.

(b) “City housing authority” means any agency of a city created pursuant to the municipal housing law, Kan. Stat. Ann. § 17-2337 et seq., and amendments thereto.

(c) “Corporation” means the Kansas housing resources corporation.

(d) “County” means any county organized in accordance with Kan. Stat. Ann. § 18-101 et seq., and amendments thereto:

(1) With a population of less than 85,000, as certified to the secretary of state by the director of the division of the budget on the previous July 1 in accordance with Kan. Stat. Ann. § 11-201, and amendments thereto; or

(2) for purposes of a project as defined in Kan. Stat. Ann. § 12-5249(a)(11), and amendments thereto, within a qualified census tract, “county” includes any county with a qualified census tract located within the county.

(e) “Developer” means the person, firm or corporation responsible under an agreement with the governing body to develop housing or related public facilities in a district.

(f) “District” means a reinvestment housing incentive district established in accordance with this act.

(g) “Governing body” means the board of county commissioners of any county or the mayor and council, mayor and commissioners or board of commissioners, as the laws affecting the organization and status of cities affected may provide.

(h) “Housing development activities” means the construction or rehabilitation of infrastructure necessary to support construction of new residential dwellings and the actual construction of such residential dwellings, if such construction is conducted by a city housing authority.

(i) “Secretary” means the secretary of commerce of the state of Kansas.

(j) “Qualified census tract” means an economically distressed urban area that is a qualified census tract as defined and designated by the United States department of housing and urban development.

(k) “Real property taxes” means and includes all taxes levied on an ad valorem basis upon land and improvements thereon.

(l) “Taxing subdivision” means the county, the city, the unified school district, and any other taxing subdivision levying real property taxes, the territory or jurisdiction of which includes any currently existing or subsequently created reinvestment housing incentive district.