26-74-303. Definitions.

26-74-303. Definitions. As used in this subchapter: (1) “Acquire” means to obtain at any time, by gift, purchase, or other arrangement, any capital improvement of a public nature, or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially constructed and equipped before acquisition, or being constructed and equipped at the time of acquisition, for such consideration and pursuant to such terms and conditions as the quorum court of the county shall determine; (2) “Calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1; (3) “Capital improvements of a public nature” means: (A) Streets; (B) Roads; (C) Public parks; (D) Port facilities; (E) Tourism facilities; (F) Airport facilities; (G) Sewerage facilities; (H) Waterworks facilities; (I) Fire protection facilities; (J) Convention center facilities; (K) Courthouses; (L) Police facilities; (M) Public transit facilities; (N) Auditoriums; (O) Prisons; (P) Libraries; (Q) Hospital and nursing home facilities; (R) Solid waste facilities; (S) Sanitation facilities; (T) Bridges; (U) Electric facilities; (V) Hydroelectric facilities; (W) Facilities for the securing and developing of industry; (X) Natural gas facilities; (Y) Parking facilities; (Z) Public housing facilities; (AA) Pollution control facilities; (BB) Public education facilities; (CC) Drainage facilities; (DD) Pedestrian facilities; (EE) Lakes; (FF) Dams; (GG) Waterways; (HH) Regional mobility authority surface transportation systems; and (II) Research parks; (4) “Construct” means to build, in whole or in part, in such manner and by such method, including contracting to build and, if contracting to build, by negotiation or bidding upon such terms and pursuant to such advertising as determined by the quorum court of the county, under the circumstances existing at the time, as will most effectively serve the purposes of this subchapter; (5) “Equip” means to install or place in or on any building or structure equipment of any and every kind, whether or not affixed, including, without limitation, building service equipment, fixtures, heating equipment, air conditioning equipment, machinery, furniture, furnishings, and personal property of every kind; (6) “Facilities” means real, personal, or mixed property of any and every kind, including, without limitation, rights-of-way, utilities, materials, equipment, fixtures, machinery, furniture, furnishings, buildings, and other improvements of every kind; (7) “Lease” means any lease of a capital improvement of a public nature by and between the county as lessee and a person as lessor; and (8) “Sales tax” means the sales tax levied by a county pursuant to this subchapter or sales and use tax levied by a county pursuant to §§ 26-74-219 and 26-74-316.