§ 159.44

\nThe words and phrases defined in this section shall have the meanings indicated when used in this Article, unless the context clearly requires another meaning:\n(1) 'Finance officer' means the officer performing the duties of finance officer of a unit of local government pursuant to G.S. 159-24 of the Local Government Budget and Fiscal Control Act.\n(2) 'Governing board' or 'board' means the governing body of a unit of local government.\n(3) 'Sinking fund' means a fund held for the retirement of term bonds.\n(4) 'Unit,' 'unit of local government,' or 'local government' means counties; cities, towns, and incorporated villages; consolidated city-counties, as defined by G.S. 160B-2(1); sanitary districts; mosquito control districts; hospital districts; merged school administrative units described in G.S. 115C-513; metropolitan sewerage districts; metropolitan water districts; metropolitan water and sewerage districts; county water and sewer districts; regional public transportation authorities; and special airport districts.\n(5) 'Utility or public service enterprise' includes:\na. Electric power transmission and distribution systems;\nb.

stricts; regional public transportation authorities; and special airport districts.\n(5) 'Utility or public service enterprise' includes:\na. Electric power transmission and distribution systems;\nb. Water supply facilities and distribution systems;\nc. Sewage collection and disposal systems;\nd. Gas transmission and distribution systems;\ne. Public transportation systems, including but not limited to bus lines, ferries, and mass transit systems;\nf. Solid waste collection and disposal systems and facilities;\ng. Cable television systems;\nh. Off-street parking facilities and systems;\ni. Public auditoriums, coliseums, stadiums and convention centers;\nj. Airport;\nk. Hospitals and other health-related facilities; and\nl. Structural and natural stormwater and drainage systems of all types. (1971, c. 780, s. 1; 1973, c. 494, s. 3; 1977, c. 466, s. 2; 1979, c. 727, s. 2; 1989, c. 643, s. 3; c. 740, s. 3; 1991, c. 325, s. 4; 1995, c. 461, s. 10; 1997-456, s. 27; 2013-50, s. 3.)