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"Capital Cost" means all or any portion of the expenses that are properly <br />attributable to the acquisition, design, construction, installation, <br />reconstruction, renewal or replacement (including demolition, environmental <br />mitigation and relocation) of Local Improvements and imposition of the <br />related Assessments under generally accepted accounting principles and <br />including reimbursement to the County for any funds advanced for Capital <br />Cost and interest on any interfund or intrafund loan for such purposes. <br />"Certificate of Occupancy" means an official document or certificate issued <br />by the County, under the authority of ordinance or law, authorizing the <br />occupancy of any Building within the County. The term "Certificate of <br />Occupancy" shall also include set up or tie down permits for those structures <br />or Buildings, such as a mobile home, that do not require a Certificate of <br />Occupancy in order to be occupied. <br />"County" means Indian River County, a political subdivision of the State of <br />Florida. <br />"County Administrator" means the chief administrative officer of the <br />County, or such person's designee. <br />"Final Assessment Resolution" means the resolution described in Sections <br />206.20 and 206.35 hereof which shall confirm, modify, or repeal the Initial <br />Assessment Resolution and which shall be the final proceeding for the <br />imposition of an Assessment. <br />"Fiscal Year" means that period commencing October 1 st of each year and <br />continuing through the next succeeding September 30th, or such other period <br />as may be prescribed by law as the fiscal year for the County. <br />"Government Property" means property owned by the United States of <br />America or any agency thereof, a sovereign nation, the State of Florida or <br />any agency thereof, a county, a special district or a municipal corporation. <br />"Initial Assessment Resolution" means the resolution described in <br />Sections 206.16 and 206.31 hereof which shall be the initial proceeding for <br />the identification of the service, facility, program, or Local Improvement for <br />which an Assessment is to be made and for the imposition of an <br />Assessment. <br />"Local Improvement" means a capital improvement constructed or installed <br />by the County for the special benefit of a neighborhood or other Assessment <br />Area. <br />4 <br />