As used in the Historic Building Improvements Act: A. “county” means an H class county;

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B. “governing body” means the board of county commissioners of a county;

C. “historic building improvements” means any repair or maintenance to the exterior or any renovation or other improvement necessary to meet life safety codes of a publicly owned building entered in the state register of cultural properties or the national register of historic places; and

D. “taxable value of property” means the “net taxable value”, as that term is defined in the Property Tax Code [Chapter 7, Articles 35 to 38 NMSA 1978], of property subject to taxation under the Property Tax Code.