(1) "Government restriction on use" means a restriction that limits the use of multiunit rental housing to qualified income rental housing in order to receive a government incentive, including but not limited to the following government incentives:
(a) A low income housing tax credit under section 42 of the Internal Revenue Code;
(b) Financing derived from exempt facility bonds for qualified residential rental projects under section 142 of the Internal Revenue Code;
(c) A low interest loan under section 235 or 236 of the National Housing Act (12 U.S.C. 1715z or 1715z-1) or under 42 U.S.C. 1485;
(d) A government rent subsidy; and
(e) A government guaranteed loan.
(2) "Multiunit rental housing":
(a) Means residential property consisting of four or more dwelling units; and
(b) Does not include assisted living facilities. [2001 c.605 §2]