§ 2302. Definitions. As used or referred to in this title, unless a
different meaning clearly appears from the context:

1. The term "authority" shall mean the Auburn Industrial Development
Authority, the corporation created by section twenty-three hundred four
of this title;

2. The term "board" shall mean the members of the authority;

3. The term "city" shall mean the city of Auburn;

4. The term "bonds" shall mean the bonds, notes, and other obligations
issued by the authority pursuant to this title;

5. The term "project" shall mean any land in one or more areas of the
city and within or outside or partially within and partially outside the
city and any building, structure, facility or other improvement thereon,
including, but not limited to machinery and equipment and all real and
personal properties deemed necessary in connection therewith, whether or
not now in existence or under construction, which shall be necessary or
suitable for industrial, warehousing, research or commercial purposes,
or for use by a federal agency or a medical facility and which may
include or mean an industrial pollution control facility or a civic
facility, provided, however, the authority shall not provide financial
assistance in respect of any project wholly or partially outside the
city provided, however, that the authority may provide financial
assistance for such a project where a portion of the project outside the
city is contiguous to a portion of the project located within the city
if the authority obtains the prior consent thereto by the governing body
or bodies of all the other cities, towns or villages in which a part or
parts of the project is, or is to be, located.

6. The term "project occupant" shall mean the industrial,
manufacturing or commercial enterprise, medical facility, or federal
agency which proposes to use a project, as defined in subdivision five
of this section, undertaken by the authority.

7. The term "revenues" shall mean any revenues, rents, fees or other
charges derived by or on behalf of the authority from any project.

8. The term "state" shall mean the state of New York.

9. The term "federal agency" shall mean and include the United States
of America and any department of or corporation, agency or
instrumentality heretofore or hereafter created, designated or
established by the United States of America, and any independent
establishment of the executive branch of the government of the United
States of America, including the United States postal service.

10. The term "medical facility" shall mean a hospital or other
facilities, whether or not operated for profit, for the prevention,
diagnosis or treatment of human disease, pain, injury, disability,
deformity or physical condition.

11. The term "industrial pollution control facility" shall mean any
equipment, improvement, structure or facility or any land and any
building, structure, facility or other improvement thereon, or any
combination thereof, and all real and personal property deemed necessary
therewith, which are not of a character or nature then or formerly
furnished or supplied by the city, having to do with or the end purpose
of which is the control, abatement or prevention of land, sewer, water,
air, noise or general environmental pollution deriving from the
operation of industrial, manufacturing, warehousing, commercial, medical
and research facilities and facilities for use by a federal agency,
including, but not limited to any air pollution control facility, noise
abatement facility, water management facility, waste water collecting
system, waste water treatment works, sewage treatment works system,
sewage treatment system or solid waste disposal facility or site.

12. The term "financial assistance" shall mean the proceeds of bonds
issued by the authority, straight-leases or exemptions from taxation
claimed by a project occupant as a result of the authority taking title,
possession or control (by lease, license or otherwise) to the property
or equipment of such project occupant or of such project occupant acting
as an agent of the authority.

13. The term "straight-lease transaction" shall mean a transaction in
which the authority takes title, possession or control (by lease,
license or otherwise) to the property or equipment of a lessee,
entitling such property or equipment to be exempt from taxation
according to the provisions of section twenty-three hundred twenty-six
of this title, and no financial assistance in the form of the proceeds
of bonds issued by the authority is provided to the project occupant.

14. The term "affected tax jurisdiction" shall mean any municipality
or school district, in which a project is located, which will fail to
receive real property tax payments, or other tax payments which would
otherwise be due, except for the tax exempt status of the authority
involved in a project.

15. The term "payments in lieu of taxes" shall mean any payment made
to an agency, or affected tax jurisdiction equal to the amount, or a
portion, of real property taxes, or other taxes, which would have been
levied by or on behalf of an affected tax jurisdiction if the project
was not tax exempt by reason of authority involvement.

16. "Highly distressed area" means (a) a census tract or tracts or
block numbering areas or areas or such census tract or block numbering
area contiguous thereto which, according to the most recent census data
available, has:

(i) A poverty rate of at least twenty percent for the year to which
the data relates or at least twenty percent of households receiving
public assistance; and

(ii) An unemployment rate of at least 1.25 times the statewide
unemployment rate for the year to which the data relates; or

(b) A city, town, village or county within a city with a population of
one million or more for which: (i) the ratio of the full value property
wealth, as determined by the comptroller for the year nineteen hundred
ninety, per resident to the statewide average full value property wealth
per resident; and (ii) the ratio of the income per resident; as shown in
the nineteen hundred ninety census to the statewide average income per
resident; are each fifty-five percent or less of the statewide average;
or

(c) An area which was designated an empire zone pursuant to article
eighteen-B of the general municipal law.