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(36) Tax Increment Allocation Areas and TIAA have the meaning set forth in <br />IC 36- 7- 14- 39(a). <br />(37) Urban Enterprise Zone and UEZ mean the area located within the City's <br />corporate boundaries designated by the Urban Enterprise Association and South <br />Bend Common Council, as amended from time to time, and on file with the City <br />Clerk's Office. <br />(38) Warehouse Development means and includes the economic activities <br />described in major groups 423, 424, 425, 421, 422, and 493 of the North <br />American Industry Classification System -- United States, 2002 manual published <br />by the United States Office of Management and Budget's Economic Classification <br />Policy Committee, which manual is hereby incorporated by reference with copies <br />being maintained in the Office of the City Clerk. <br />(39) Workforce Development Services and WDSA mean Workforce Development <br />Services of St. Joseph County or its successor agency. <br />(b) Any term not otherwise defined in this article has the meaning ascribed to <br />it In IC 6- 1.1- 12.1 -1 et seq. <br />(c) All defined terms are to be interpreted that the singular includes the plural <br />and vice versa as indicated by the context. <br />(d) The terms "including ", "such as ", and similar terms, when used as part of <br />a phrase containing one or more specific items, are to be interpreted as being <br />used by way of example and not of limitation. <br />(e) All references to provisions of the Indiana Code, the Municipal Code of <br />South Bend, and the United States Code are to be interpreted as meaning these <br />provisions as they exist on the effective date of the ordinance from which this <br />article derives and as they may be amended in the future. <br />(f) Accurate and current maps of all areas defined in this section with legal <br />descriptions are available in the Office of the City Clerk and are printed at the <br />end of this Article. Larger versions of said maps are available for public <br />inspection in the Office of the City Clerk and in the Community and Economic <br />Development Department during regular business hours. Said maps may also <br />be accessed on the City's website at http: / /www.southbendin.gov. <br />Sec. 2 -76.3. Base abatement. <br />A base abatement ( "base abatement ") is an abatement for three (3) years in the case of <br />real property other than single- family residential, five (5) years in the case of real property that is <br />Con <br />