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(v) construction of new County Administration buildings; <br />(vi) stormwater projects; and <br />(vii) other projects approved by the Board of County <br />Commissioners. <br />(2) Municipality Uses. Municipalities may only spend their <br />share of the revenues from the extension of the 1989 Surtax to <br />finance, plan, and construct infrastructure and to acquire land for <br />public recreation or conservation or protection of natural <br />resources and to finance the closure of county -owned or municipally <br />owned solid waste landfills that are already closed or are required <br />to close by order of the Department of Environmental Protection, <br />any and all of which purposes are approved by the electors. <br />(3) Infrastructure Definition. For purposes of the use of <br />revenues from the extension of the 1989 Surtax by the County and <br />the municipalities, the term "infrastructure" shall have the <br />meaning set forth in Section 212.055, Florida Statutes (2002), <br />including: <br />a. Any fixed capital expenditure or fixed <br />capital outlay associated with the <br />construction, reconstruction, or improvement <br />of public facilities which have a life <br />expectancy of 5 or more years and any land <br />acquisition, land improvement, design, and <br />engineering costs related thereto. <br />b. A fire department vehicle, an emergency <br />medical service vehicle, a Sheriff's office <br />vehicle, a municipal police department <br />vehicle, or any other vehicle, and such <br />equipment necessary to outfit the vehicle for <br />its official use or equipment that has a life <br />expectancy of at least 5 years. <br />(4) Distribution to Municipalities. State law provides that <br />municipalities are to receive a share of the revenues from the <br />extension of the 1989 Surtax in accordance with the terms of any <br />interlocal agreement entered into between the Indian River County <br />Board of County Commissioners as the governing body of Indian River <br />County, Florida and the governing bodies of the municipalities <br />representing a majority of Indian River County's municipal <br />population or, in the absence of an interlocal agreement, in <br />