"Economic development facilities" includes land; interests in land; site improvements; infrastructure improvements; buildings; structures; rehabilitation, renovation, and enlargement of buildings and structures; economic improvement projects under IC 36-7-22 ; machinery; equipment; and furnishings for the following:

1. (1) Facilities for manufacturing, warehousing, distribution, or processing of tangible or intangible property.

2. (2) Facilities for commercial, business, health care, or recreational activities (whether for profit or not-for-profit), except for any of the following:

   1. (A) Private or commercial golf course.
   2. (B) Country club.
   3. (C) Massage parlor.
   4. (D) Tennis club.
   5. (E) Skating facility (including roller skating, skateboarding, or ice skating).
   6. (F) Racquet sports facility (including any handball or racquetball court).
   7. (G) Hot tub facility.
   8. (H) Suntan facility.
   9. (I) Racetrack.
   10. (J) Airplane.
   11. (K) Skybox or other private luxury box.
   12. (L) Health club.
   13. (M) Any facility primarily used for gambling.
   14. (N) Any store the principal business of which is the sale of alcoholic beverages for consumption off premises.

3. (3) Facilities for housing under either or both of the following statutes:

   1. (A) IC 36-7-14-52 .
   2. (B) IC 36-7-14-56 .

As added by P.L.20-1985, SEC.14. Amended by P.L.2-1987, SEC.50; P.L.25-1987, SEC.42; P.L.131-2008, SEC.53; P.L.90-2024, SEC.4.