As used in this chapter:
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(1) “Art project” means a work of visual art, including without limitation a sculpture, mural, photographic rendering, mosaic, and electronic art installation, that is:
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(A) Permanently installed in a space;
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(B) Visible from public roadways and walkways without the payment of a required fee; and
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(C) Installed within two (2) miles of a designated music highway;
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(2) “Designated music highway” means each of the following:
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(A) Rock ‘n’ Roll Highway 67, as designated in § 27-67-223;
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(B) Louis Jordan Memorial Highway, as designated in § 27-67-227;
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(C) Levon Helm Memorial Highway, as designated in § 27-67-227;
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(D) Sister Rosetta Tharpe Memorial Highway, as designated in § 27-67-227;
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(E) Americana Music Highway, as designated in § 27-67-227;
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(F) Johnny Cash Memorial Highway, as designated in § 27-67-227; and
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(G) Delta Rhythm & Bayous Highway, as designated in § 27-67-226;
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(3) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; and
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(4)
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(A) “Qualified expenses” means the costs and expenses incurred by a person to create and install an art project.
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(B) “Qualified expenses” includes without limitation the cost of supplies necessary to create and install an art project and the cost of an artist’s labor in creating the art project.
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(C) “Qualified expenses” does not include costs or expenses related to building a structure that is not used exclusively to support or display an art project.
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