As used in this part:

1. (1)

   1. (A) “Capital improvement” includes, but is not limited to, the construction or preservation of any:

      1. (i) Permanent building;
      2. (ii) Structure;
      3. (iii) Fence;
      4. (iv) Wall;
      5. (v) Road;
      6. (vi) Pathway; or
      7. (vii) Utility such as an irrigation system.
   2. (B) A “capital improvement” means an improvement that may enhance the cemetery’s overall value or prolong its useful life; and

2. (2) “Infrastructure repair” means the repair, construction, or preservation of infrastructure items, including but not limited to:

   1. (A) Roads;
   2. (B) Pathways;
   3. (C) Structures;
   4. (D) Fencing;
   5. (E) Walls;
   6. (F) Landscaping; and
   7. (G) Utilities such as irrigation systems.