(1) "Board of directors" or "board" means the board of directors of a sanitation authority created under this chapter;

(2) "Bonds" means bonds and any series of bonds authorized by and issued pursuant to the provisions of this chapter;

(3) "Clerk" means the county clerk of a county and the city clerk, city recorder, town recorder of a municipality, or other similar office of a county or municipality hereafter created or established;

(4) "Costs" or "project costs" means, but is not limited to:

(A) All costs of acquisition, construction, reconstruction, improvement, enlargement, betterment, or extension of any project, including the cost of studies, plans, specifications, surveys, and estimates of costs and revenues relating to them;

(B) All costs of land, land rights, rights-of-way and easements, water rights, fees, permits, approvals, licenses, certificates, and franchises, and the preparation of applications for and securing them;

(C) Administrative, organizational, legal, engineering, and inspection expenses;

(D) Financing fees, expenses, and costs;

(E) Working capital;

(F) All machinery and equipment, including construction equipment;

(G) Interest on the bonds during the period of construction and for such a reasonable period thereafter as may be determined by the issuing sanitation authority;

(H) Establishment of reserves; and

(I) All other expenditures of the issuing sanitation authority incidental, necessary, or convenient to the acquisition, construction, reconstruction, improvement, enlargement, betterment, or extension of any project and the placing of it in operation;

(5) "County" means any county in this state;

(6) "District" means an entity established pursuant to § 14-114-101 et seq., the Interstate Watershed Cooperation Act, § 14-115-101 et seq., The Regional Water Distribution Act, § 14-116-101 et seq., the Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, § 14-117-101 et seq., § 14-118-101 et seq., The Water Improvement District Accounting Law of 1973, § 14-119-101 et seq., § 14-120-101 et seq., § 14-121-101 et seq., § 14-122-101 et seq., § 14-123-201 et seq., § 14-124-101 et seq., the Conservation District Law, § 14-125-101 et seq., the Central Business Improvement District Act, § 14-184-101 et seq., the Metropolitan Port Authority Act of 1961, § 14-185-101 et seq., § 14-186-101 et seq., § 14-187-101 et seq., the Rural Development Authority Act, § 14-188-101 et seq., § 14-249-101 et seq., the Wastewater Treatment Districts Act, § 14-250-101 et seq., and § 14-251-101 et seq.;

(7) "Governing body" means the quorum court of a county and the council, board of directors, commission, or other governing body of a municipality or district;

(8) "Member" means a municipality, county, or district that participates jointly through a sanitation authority with other municipalities or counties in projects under this chapter;

(9) "Municipality" means a city of the first class, city of the second class, or an incorporated town;

(10) "Person" means any natural person, firm, corporation, nonprofit corporation, association, or improvement district;

(11) (A) "Project" means any real property, personal property, or mixed property of any kind that can be used or will be useful in:

(i) Controlling, collecting, storing, removing, handling, reducing, disposing of, treating, and otherwise dealing in and concerning solid waste, including without limitation, property that can be used or that will be useful in extracting, converting to steam, including the acquisition, handling, storage, and utilization of coal, lignite, or other fuel of any kind, or water that can be used or will be useful in converting solid waste to steam, and distributing the steam to users thereof, or otherwise separating and preparing solid waste for reuse, or that can be used or will be useful in generating electric energy by the use of solid waste as a source of generating power and distributing the electric energy to purchasers or users thereof in accordance with the general laws of the state; or

(ii) Collecting, pumping, disposing of, treating, or otherwise dealing in wastewater, sludge, or treated effluent.

(B) For purposes of this chapter, not more than twenty-five percent (25%) of the fuel used to produce steam or generate electricity from any project shall consist of materials other than solid waste;

(12) "Sanitation authority" or "authority" means a public body and body corporate and politic organized in accordance with the provisions of this chapter;

(13) "Solid waste" means any:

(A) Garbage, refuse, or sludge from a waste treatment plant, water supply treatment plant, or air pollution control facility; and

(B) Other discarded material, including solid, liquid, semisolid, or contained gaseous material resulting from industrial, commercial, mining, and agricultural operations and from community activities; and

(14) "State" means the State of Arkansas.