81-12,203.

Project, defined.

Project means expenses incurred or to be incurred at one qualified location for:

(1) Site acquisition and preparation, transportation infrastructure, utility extensions, and rail spur construction for the development of a new industrial rail access business park, including:

(a) Any such expenses incurred to assist an initial tenant at such business park that conducts business in the manufacturing, processing, distribution, or transloading trades; and

(b) Infrastructure development costs involving property not owned by the applicant that directly benefit the business park and are critical to the business park's development, including, but not limited to, acquisition of rights-of-way, easements, and adjacent properties allowing for street access or improvements; construction of turning lanes from adjacent major highways; construction of rail spurs and drop and pull rail yards connected to a main railroad line; and necessary utility improvements critical to serve the business park, including water, electric, wastewater, storm water, and natural gas infrastructure; or

(2) Site acquisition and preparation, transportation infrastructure, or rail spur construction within thirty miles of the largest artificial reservoir constructed in this state for the storage of water.