Q May a county purchase road equipment using installment notes in the last year of the board of supervisorsí term of office?

A No. Section 19-13-17 prohibits purchases of equipment financed with installment notes during the last year of a boardís term. A county could, however, lease purchase road equipment in the last year of a boardís term. Section 31-7-13(e) provides authority for lease purchases of equipment and provides that any such lease must include a lease dependency clause as described in Section 31-7-10(8). This provision is effective regardless of whether a majority of the board has been reelected.