New Jersey Statutes Title 54. Taxation 54 § 4-3.6i

As used in sections 1 through 3 of P.L.2009, c. 6 (C.54:4-3.6f through C.54:4-3.6h), the following terms are defined as follows:

“Sports and entertainment project” means a non-open air arena, stadium, pavilion, stands or playing fields, together with the buildings, structures, infrastructure, facilities, properties, and amenities related to or necessary for the operation, leasing, or use thereof; and

“Eligible city” means a city of the first class within the State.