January 25, 2023 14:16 Updated Follow Roads owned and maintained by the County. Check with your highway department. Related articles What if the County Courthouse has a market value that is greater than historical cost, which value is used? What if you don't have sufficient funds to pay extra pay on years with 27 pays? Does SBOA have guidelines of what should be included in the capitalization policy? Rainy Day fund: Is appropriation needed? Do claims need to be published 5 days before approval?