As used in this act, unless the context requires otherwise: (a) "Board" means Idaho water resource board. (b) "Irrigation district," "canal or irrigation company," "water users' association," "municipal corporation," or "municipality," mean such entities created and existing under the laws of the state of Idaho. (c) "Construction" means the construction, in whole or in part, of a new project, or the improvement or renovation, in whole or in part, of an existing project, or both such construction and improvement or renovation. (d) "Project" means any project by means of which water shall be utilized or benefits accrue within this state for purposes within the limitations of this act. (e) "Revolving fund" means Idaho water resource board revolving development fund.
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