7-6-401. Definitions relating to interest assessment. As used in 7-6-402 and 7-6-403, the following definitions apply:

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(1)”Services” means the furnishing of labor, time, or effort, including construction services, purchased or contracted for by a county or a municipality.

(2)”Supplies” means all personal property purchased, leased, or contracted for by a county or municipality, including leases of equipment. The term also includes leases of buildings or other real property by a county or municipality.