“Betterment” means the installation or construction of improvements which influence the value of land, such as:
- (a) Roads, with the exception of roadways and trails pursuant to Cub 303.06;
- (b) Water lines, with the exception of irrigation lines pursuant to Cub 303.09;
- (c) Sewage lines, with the exception of farm land tile drainage;
- (d) Utility lines, with the exception of a power source used exclusively to service equipment pursuant to Cub 303.10; or
- (e) Other physical improvements, with the exception of fencing pursuant to Cub 303.08. The term does not include equipment as defined in Cub 301.08.
Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19