Activities related to infrastructure include new construction; replacement due to expansion or new technology; replacement due to the end of normal life cycle, major repairs, or refurbishment; and acceptance of assets through the contribution by other agencies. Capital assets that are in this group can include, but are not limited to, land, land improvement, buildings, building improvements, facilities, facility improvements, and renovations.
(Ord. 21-02, passed 1-5-2021)