173.04 CAPITAL IMPROVEMENTS FUND.
   (a)   There is hereby created a Capital Improvements Fund.
   (b)   The Capital Improvements Fund shall receive the receipts of any sale of permanent improvements and those monies allocable to permanent improvements collected under Chapter 171 or Chapter 172.
   (c)   Permanent improvements are defined in Ohio R.C. 133.01 as any property, asset or improvement with an estimated life or usefulness of five years or more, including land and interests therein, and including reconstruction, enlargements and extensions thereof having an estimated life or usefulness of five years or more.
   (d)   The purpose of the Capital Improvements Fund is construction or acquisition of permanent improvements.
(Ord. 710. Passed 8-15-66.)