§ 159-44. Definitions.
§ 159‑44. Definitions.
The words and phrases defined in this section shall have the meaningsindicated when used in this Article, unless the context clearly requiresanother meaning:
(1) "Finance officer" means the officer performing theduties of finance officer of a unit of local government pursuant to G.S. 159‑24of the Local Government Budget and Fiscal Control Act.
(2) "Governing board" or "board" means thegoverning body of a unit of local government.
(3) "Sinking fund" means a fund held for the retirementof term bonds.
(4) "Unit," "unit of local government," or"local government" means counties; cities, towns, and incorporatedvillages; consolidated city‑counties, as defined by G.S. 160B‑2(1);sanitary districts; mosquito control districts; hospital districts; mergedschool administrative units described in G.S. 115C‑513; metropolitansewerage districts; metropolitan water districts; county water and sewerdistricts; regional public transportation authorities; and special airportdistricts.
(5) "Utility or public service enterprise" includes:
a. Electric power transmission and distribution systems;
b. Water supply facilities and distribution systems;
c. Sewage collection and disposal systems;
d. Gas transmission and distribution systems;
e. Public transportation systems, including but not limited tobus lines, ferries, and mass transit systems;
f. Solid waste collection and disposal systems and facilities;
g. Cable television systems;
h. Off‑street parking facilities and systems;
i. Public auditoriums, coliseums, stadiums and conventioncenters;
j. Airport;
k. Hospitals and other health‑related facilities; and
l. Structural and natural stormwater and drainage systems ofall 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.)