1. Roads – 100 years
2. Bridges – 75 years
3. Buildings – 50 years
4. Infrastructure being depreciated – 50 years
5. Building components and improvements – 20 years
6. Machinery and equipment – 5 to 15 years
   1. New – 15 years
   2. Used – 5 to 15 years
7. Vehicles – 5 to 15 years
   1. Large Trucks – 15 years
   2. Dump Trucks/Snowplows – 15 years
   3. Large Used Trucks – 5 to 15 years
   4. Sport Utility Vehicles (SUVs) – 10 years
   5. Small Trucks (Pickups) – 7 years
   6. Small Used Trucks (Pickups) – 3 to 7 years
   7. Car – 5 years
   8. Patrol Vehicles – 4 to 10 years

1. Ordinance 2024-013 shall be repealed.
2. Section 1-2-3, paragraph M of the Delaware County Code, 2012 edition shall be repealed.
3. All ordinances, resolutions, policies, and the like, which are in conflict with the provisions of this Ordinance are hereby repealed and shall no longer be of any force or effect.

This Ordinance is effective ten (10) days after adoption.

Dated this 20 day of January, 2026.