For the purposes of this chapter, the term:
(1) “Administrative costs” means the costs of the Department to administer, manage, and monitor the low-income housing tax credit program, including personnel costs, whether incurred before or after April 8, 2005.
(2) “Department” means the Department of Housing and Community Development.
(3) “Developer” means a person or entity that proposes to cause the construction affordable housing using tax credits provided under the Low-Income Housing Tax Credit Program.
(4) “Fund” means the Low-Income Housing Tax Credit Fund established by § 42-2853.02.
(5) “Low-Income Housing Tax Credit Program” means the program authorized by section 42 of the Internal Revenue Code [26 U.S.C. § 42].
(6) “User fee” means a fee charged by the Department to a developer in connection with the Low-Income Housing Tax Credit Program, including application, reservation, allocation, and monitoring fees.