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     1-16B-4.   Cost of establishing a development project defined. The phrase, cost of establishing a development project, as used in this chapter means any or all of the following:
             (1)      The cost of construction including heating, air conditioning, lighting, and plumbing;
             (2)      The cost of all lands, property, rights, easements, and franchises acquired, which are deemed necessary for such construction;
             (3)      Financing charges, interest prior to and during construction, the cost of engineering, legal expenses, plans, specifications, and surveys;
             (4)      Estimates of costs and other expenses necessary or incident to determining the feasibility or practicability of any development project together with such other expenses as may be necessary or incident to the financing and construction of the development project and the placing of the development project in operation;
             (5)      The cost of acquisition and installation of machinery, equipment, and other tangible personal property.
     The cost of machinery and equipment and its installation and maintenance may not be included in the cost of establishing a development project, but shall be provided by the responsible tenant or responsible buyer.

Source: SL 1978, ch 9, § 1 (8); SL 1987, ch 16, § 1; SL 2009, ch 1, § 5.

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