Streets and Highways Code § 36510
ARTICLE 2. Definitions
“Improvement” means the acquisition, construction, installation, or maintenance of any tangible property with an estimated useful life of five years or more including, but not limited to, the following:
(a) Parking facilities.
(b) Benches.
(c) Trash receptacles.
(d) Street lighting.
(e) Decorations.
(f) Parks.
(g) Fountains.