The board of county commissioners shall establish and approve a capital budget in addition to the normal current expense operating budget. The regulations and budgetary procedures shall be established by the board of county commissioners and the fund accounted for separately from other funds. It may include but, is not limited to highway construction, land acquisition, sanitary facilities, parks and recreation facilities, office buildings and equipment.
(Code 1959, § 8-49; 1988, Chapter 400, § 1)