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(2) District. The Orange County Impact Tax District estab- <br />lished by this Act. <br />(3) Dwelling Unit. An enclosure containing sleeping, <br />kitchen, and bathroom facilities desig..ed for and used <br />or held ready for use as a permanent residence by one <br />family. <br />(4) Land development. <br />a. Land development shall mean: <br />1. Construction of any dwelling unit (other than <br />one excluded under subsections (b) and (c) of <br />this section) for which a building permit was <br />issued or should have been issued after the <br />effective date of an ordinance adopted under <br />this Act; <br />2. Construction of any commercial building <br />enclosed floor space for which a building per- <br />mit was issued or should have been issued after <br />the effective date of an ordinance adopted <br />under this Act; <br />3. Conversion of a building that adds one.or more <br />new dwelling units or that creates new commer- <br />cial building enclosed floor space; or <br />4. The initial location of a manufactured home or <br />other dwelling or commercial structure within <br />Orange County for the school capital impact tax <br />2 <br />