107.01 DEFINITIONS.

   As used in this chapter, certain terms are defined as follows:

   (a)    "Compensation" means money, anything of value or financial benefit, but does not include reimbursement for actual and necessary expenses incurred in the performance of official duties.

   (b)    "City officer" or "employee" means any person who is elected or appointed to an office or to any board, commission or agency of the City of Highland Heights or is an employee of the City or any department, board, commission or agency thereof.

   (c)    "Immediate family" means a spouse resident in the person's household and any dependent child.

   (d)    "Income" includes gross income as defined and used in the "Internal Revenue Code of 1954", 68A Stat. 26 U.S.C. 1, as now or hereafter amended, interest and dividends on obligations or securities of any state or of any political subdivision or authority thereof, and interest or dividends on obligations of any authority, commission or instrumentality of the United States.

   (e)    "Anything of value " includes:

      (1)    Money, bank bills or notes, United States treasury notes, and other bills, bonds or notes issued by lawful authority and intended to pass and circulate as money;

      (2)    Goods and chattels;

      (3)    Promissory notes, bills of exchange, orders, drafts, warrants, checks or bonds given for the payment of money;

      (4)    Receipts given for the payment of money or other property;

      (5)    Rights in action;

      (6)    Things which savor of the realty and are, at the time they are taken, a part of the freehold, whether they are of the substance or produced thereof or affixed thereto, although there may be no interval between the severing and taking away;

      (7)    Any interest in realty, including fee simple and partial interests, present and future, contingent or vested interest, beneficial interest, leasehold interest, and any other interest in realty;

      (8)    Any promise of future employment;

      (9)    Every other thing of value.
(Ord. 53-1979. Passed 11-27-79.)