As used in this chapter, unless the context otherwise requires, the following words and terms have the following meanings: (1) “Governing body” means the board or body in which the general legislative powers of a municipality are vested. (2) “Industrial facility” means any land, any building, or other improvement, and all real and personal properties, including, but not limited to, machinery and equipment deemed necessary in connection therewith, whether or not now in existence, which are suitable for use for manufacturing, warehousing, or other industrial or commercial purposes, but does not include raw materials, work in process, or stock in trade. (3) “Municipality” means any city or town in the state.
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