(30 ILCS 105/21) (from Ch. 127, par. 157)
Sec. 21.
The item "permanent improvements" when used in an appropriation
act, shall mean and include expenditures for the acquisition, enlargement
or improvement of existing buildings and structures (other than repairs),
the erection or construction on land of any structure or work which
constitutes a substantial addition to real estate, including the total cost
thereof in labor, material, supplies, fixtures and any other costs or charges
necessary or incident to the completion of the building or structure but
not including equipment as herein defined or any expenditure for
replacement fixtures or repair parts in connection with the repair and
maintenance of property or equipment.
(Source: P.A. 84-428.)
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