(a) Air quality improvement project shall mean the upgrading of an existing incinerator, furnace or boiler and appurtenances thereto now owned and operated by the State or municipality.

(b) Municipality shall a city, county, town, village or school district or an improvement district within a city, county, town or village, or any combination thereof.

(c) Upgrading shall mean construction, reconstruction, renovation, or other process or activity necessary to insure that an existing incinerator or furnace or boiler meets air quality emission standards promulgated by the commissioner.

(d) Cost shall mean the cost of upgrading including the cost of all systems, facilities, machinery and equipment, engineering and architectural services, plans and specifications, consultant and legal services, and other direct expenses incident to such upgrading less any Federal assistance received or to be received.

(e) Commissioner shall mean the Commissioner of Environmental Conservation.

(f) Department shall mean the Department of Environmental Conservation.

(g) Governing body shall mean: