Idaho Statutes Title 31. Counties and County Law § 31-4503. Definitions

(a) “Board” means the board of county commissioners of any county.

(b) “County” means any county of the state of Idaho.

(c) “Person” means any individual, partnership, copartnership, firm, company, corporation (including public utilities), association, joint stock company, trust, estate, or any other legal entity, or their legal representatives, agents or assigns, other than municipal corporations or other political subdivisions.

(d) “Pollution” means any form of environmental pollution including, but not limited to, water pollution, air pollution, land pollution, solid waste pollution, thermal pollution, radiation contamination, or noise pollution as determined by the various standards prescribed by this state or the federal government.

(e) “Pollution control facility” or “facilities” means all technological facilities and equipment necessary or convenient for pollution control, including any land, interest in land, building, structure, facility, system, fixture, improvement, appurtenance, machinery, equipment or any combination thereof, and all real and personal property deemed necessary therewith, having to do with or the end purpose of which is, reducing, controlling or preventing pollution.

(f) “Project costs” as applied to pollution control facilities financed under the provisions of this act means and includes all or any part of the sum total of all reasonable or necessary costs incidental to the acquisition, construction, installation and equipping of such pollution control facilities including without limitation the cost of studies and surveys; plans, specifications, architectural and engineering services; legal, organizations, marketing or other special services; financing, acquisition, demolition, construction, equipment and site development of new and rehabilitated buildings; rehabilitation, reconstruction, repair or remodeling of existing buildings and all other necessary and incidental expenses including an initial bond and interest reserve together with interest on revenue bonds issued to finance such pollution control facilities to a date six (6) months subsequent to the estimated date of completion.

(g) “Finance” or “financing” means the issuing of revenue bonds pursuant to authority herein contained by a county for the purpose of using substantially all of the proceeds to pay all or any part of project costs or to reimburse any person for all or any part of project costs; provided, that title to or in any pollution control facility so financed may at all times remain in a person other than the county, and in such case the revenue bonds of the county shall be secured by a pledge of one (1) or more notes, debentures, bonds or other obligations of such person.