A. Definition of Fixed Asset. “Fixed assets” are defined as those assets which have a cost in excess of $7,500 and a useful life of three years as determined by the Sierra County Auditor.

B. Prior Approval. Fixed assets may only be purchased with prior approval of the Board of Supervisors. (Ord. 993, eff. 12/20/07; Ord. 905, eff. 7/20/00; Ord. 801, eff. 1/14/93)