As used in this part, the term:
(1) “County” means the geographic boundaries of each county as established by law.
(2) “Private activity bond” or “bond” means any bond which requires an allocation pursuant to s. 146 of the Code.
(3) “Director” means the director of the Division of Bond Finance of the State Board of Administration or his or her designee.
(4) “Agency” means the State of Florida, any unit of local government, industrial development authority, or other entity in this state authorized to issue private activity bonds.
(5) “Priority project” means a solid waste disposal facility or a sewage facility, as such terms are defined in s. 142 of the Code, or a water facility, as defined in s. 142 of the Code, which is operated by a member-owned, not-for-profit utility, or any project which is to be located in an area which is an enterprise zone designated pursuant to s. 290.0065.
(6) “Division” means the Division of Bond Finance of the State Board of Administration.
(7) “Issued” or “issuance” has the same meaning as in the Code.
(8) “Code” means the Internal Revenue Code of 1986, as amended, and the regulations and rulings issued thereunder.
(9) “Housing bonds” means bonds issued pursuant to s. 142(d) of the Code to finance qualified residential units or mortgage revenue bonds issued pursuant to s. 143 of the Code which require an allocation under s. 146 of the Code.
(10) “Manufacturing facility” means a facility described in s. 144(a)(12)(C) of the Code.
(11) “Florida First Business project” means any project which is certified by the Office of Tourism, Trade, and Economic Development as eligible to receive an allocation from the Florida First Business allocation pool established pursuant to s. 159.8083. The Office of Tourism, Trade, and Economic Development may certify those projects meeting the criteria set forth in s. 288.106(4)(b) or any project providing a substantial economic benefit to this state.
(12) “Mortgage credit certificate” means those certificates issued pursuant to s. 25 of the Code.