As used in sections 249.925 to 249.955, the following terms mean:

(1) “Acquire”, the acquisition of property or interests in property by purchase, gift or other lawful means and may include the acquisition of existing property and improvements already owned by a city or county;

(2) “Consultant”, engineers, architects, planners, attorneys, financial advisors, accountants, investment bankers and other persons deemed competent to advise and assist the governing body of the city or county in planning and making improvements authorized by sections 249.925 to 249.955;

(3) “Cost”, all costs incurred in connection with an improvement, including, but not limited to, costs incurred for the preparation of preliminary reports, the preparation of plans and specifications, the preparation and publication of notices of hearings, resolutions, ordinances and other proceedings, fees and expenses of consultants, interest accrued on borrowed money during the period of construction, underwriting costs and other costs incurred in connection with the issuance of bonds or notes, establishment of reasonably required reserve funds for bonds or notes, the cost of land, materials, labor and other lawful expenses incurred in planning, acquiring and doing any improvement, reasonable construction contingencies, and work done or services performed by a city or county in the administration and supervision of the improvement;

(4) “Improve”, to construct, reconstruct, maintain, restore, replace, renew, repair, install, equip, extend, or to otherwise perform any work which will provide a new sewage or storm water facility or enhance, extend or restore the value or utility of an existing sewage or storm water facility;

(5) “Improvement”, any one or more public facilities or improvements which confer a benefit on a new or existing sewage or storm water facility and may include or consist of a reimprovement of a prior improvement. Improvements include, but are not limited to, the following activities:

(a) To acquire property or interests in property when necessary or desirable for sewage or storm water facility purposes as authorized by sections 249.925 to 249.955;

(b) To open, widen, extend and otherwise to improve streets, paving and other surfacing, gutters, curbs, sidewalks, crosswalks, driveway entrances and structures, drainage works incidental thereto, and service connections from sewer, water, gas and other utility mains, conduits or pipes, if such activity is necessary for or incidental to an improvement authorized by sections 249.925 to 249.955;

(c) To improve main and lateral storm water drains and sanitary sewer systems, and appurtenances thereto;

(d) To improve waterworks systems, if such activity is necessary for or incidental to an improvement authorized by sections 249.925 to 249.955;

(e) To improve vehicle and pedestrian bridges, overpasses and tunnels, if such activity is necessary for or incidental to an improvement authorized by sections 249.925 to 249.955;

(f) To improve property for off-street parking facilities including construction and equipment of buildings thereon, if such activity is necessary for or incidental to an improvement authorized by sections 249.925 to 249.955;

(6) “Sewage or storm water facility improvement district”, an area of any city with a population of three hundred fifty thousand or more inhabitants which is located in more than one county, or of any county of the first classification without a charter form of government that has a population of at least one hundred sixty thousand inhabitants, or of any county of the first classification without a charter form of government containing a portion of a city with a population of at least three hundred fifty thousand inhabitants, or of any county of the first classification without a charter form of government as of August 28, 1995, that has a population of more than one hundred five thousand but less than one hundred twenty thousand inhabitants, with defined limits and boundaries which is created by vote under sections 249.925 to 249.955 and which is benefitted by a sewage or storm water facility improvement and subject to assessments against the real property therein for the cost of the improvement.