§ 40.22 THRESHOLD LEVELS FOR CAPITAL ASSETS.
   The following threshold levels shall be used for the types of capital assets, other than infrastructure assets, listed below:
      Land                  All
      Land improvements            $5,000
      Building               $5,000
      Land                  All
      Building improvements         $5,000
      Construction in progress         All
      Machinery and equipment         $5,000
      Vehicle               $5,000
      City utility assets            $5,000
(Ord. 2005-16, passed 12-12-05)