(a) “District” means a business improvement district established pursuant to Sections 21-43-101 through 21-43-133.
(b) “District management group” means an established and independent Mississippi non-profit corporation and may also include a local Chamber of Commerce, a downtown development corporation, a Main Street Project or a department of a local municipality as determined solely by a simple majority of the property owners included in the district.
(c) “District plan” means a set of goals and strategies as collectively determined by a majority of the property owners included in the district and as incorporated within Sections 21-43-101 through 21-43-133.
(d) “Improvements” means any capital project constructed within the public areas, with the approval of the municipality, for any business improvement district or services established under Sections 21-43-101 through 21-43-133 to improve the appearance or economic functioning of property located within the district including, but not limited to:
(i) Parks and related facilities;
(ii) Sidewalks, street curbing, street medians, planting areas, underground utilities, lighting standards or fountains;
(iii) Trees, shrubs, flowers or other vegetation;
(iv) Security services which may include assistance to public law enforcement through employment of private security personnel and the purchase of equipment or technology;
(v) Economic development services and assistance including, but not limited to, promotion of business, retail or industrial development developer recruitment, business recruitment, business marketing and business retention;
(vi) Parking management;
(vii) Street and sidewalk cleaning;
(viii) Recreational and/or cultural activities;
(ix) Training programs for employees of businesses within the district;
(x) Any other services, events or activities which will enhance the economic prosperity, enjoyment, appearance, image and safety of the district;
(xi) Refuse collection and disposal services;
(xii) The production and marketing of special events and festivals;
(xiii) Management of public facilities;
(xiv) Fire prevention services;
(xv) Water and sewer system enhancement;
(xvi) Drainage enhancements;
(xvii) Signage installation and removal;
(xviii) Planning studies;
(xix) Marketing studies;
(xx) Tourism development services; and
(xxi) Collective community child care centers.
(e) “Property owner” means that person or persons, entity or entities possessing a majority of the ownership interest in a piece of taxable real property.
(f) “Tax exempt properties” means properties which are exempt from certain real property taxes pursuant to Section 27-31-1.