As used in this subchapter, unless the context otherwise requires:
(1) “Applicant” means any city, incorporated town, legal entity that intends to apply for an award of low-income housing tax credits under section 42 of the Internal Revenue Code, or community organization applying to the Commissioner of State Lands for donation of tax-forfeited land;
(2) “Community organization” means a recreational, educational, social, or benevolent organization dedicated to improving the mental or physical health and welfare of its members and of the public.
(3) A community organization may be established for community betterment or beautification, environmental protection, establishment of housing, and other purposes beneficial to the community and may be a division of the federal, state, county, or local government or may be a private nonprofit corporation;
(4) “Eligible person” means an individual person or family unit meeting eligibility criteria for the sale, lease, or grant of a homestead. A corporation, partnership, association, or similar organization shall not be an eligible person;
(5) “Homestead” means the home and accompanying or adjoining land of the primary residence of a person; and
(6) “Urban” means land found within the city limits of any city or incorporated town in the state.