OR Const., Article XI-P, Section 5

"Capital costs" defined. As used in this Article, "capital costs" means costs of land and of other assets having a useful life of more than one year, including costs associated with acquisition, construction, improvement, remodeling, furnishing, equipping, maintenance or repair. [Created through H.J.R. 13, 2009, and adopted by the people May 18, 2010]