Indiana Code 36-6-9-2. “Capital improvement”

Sec. 2. As used in this chapter, “capital improvement” means:

(1) acquisition of land;

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(2) site improvements;

(3) infrastructure improvements;

(4) construction of buildings or structures;

(5) rehabilitation, renovation, or enlargement of buildings or structures; or

(6) acquisition or improvement of machinery, equipment, furnishings, or facilities.

As added by P.L.129-2019, SEC.4.