* For statutory provisions regarding accumulative capital outlay funds collected by counties, see Gov. Code § 53730 et seq.

Pursuant to Sections 53730 to 53737 of the Government Code of the state, the board of supervisors may in the same manner that taxes are levied and collected for other purposes, levy and collect such taxes as may be necessary for the creation and accumulation of a fund for capital outlay. (Ord. 301 § 1, 1965).

The fund referred to in Section 3.04.010 shall be known and designated as the “accumulative capital outlay fund.” (Ord. 301 § 2, 1965).

The board of supervisors may also transfer to said fund any unencumbered surplus funds remaining on hand at the end of a fiscal year. (Ord. 301 § 3, 1965).

The funds in the accumulative capital outlay fund shall be expended only for the purposes of construction, reconstruction, purchasing of public buildings, the acquisition of sites for public buildings and the original furnishings necessary for said buildings. (Ord. 301 § 4, 1965).