§ 149-44. Capital reserve funds and equipment funds
The Board of Selectmen may raise and appropriate money for the establishment of capital reserve or equipment reserve funds for the financing of all or part of:
(1) The construction, reconstruction, or acquisition of a specific capital improvement, or the acquisition of a specific item of equipment;
(2) The construction, reconstruction, or acquisition of a type of capital improvement or acquisition of a type of equipment;
(3) The size and regulation of capital reserve funds shall be determined by Board of Selectmen action.
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