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The Capital Improvement Plan (CIP) is a 6-year financial plan for maintaining, improving, replacing, and expanding Mesa County’s capital assets, including County-owned facilities, roads and bridges, technology, and fleet vehicles. Most of the funding for CIP projects comes from half of the County’s 2% sales tax. As part of the annual budget, the Board of County Commissioners appropriates only the first year of the 6-year CIP, with amounts in years 2-6 provided as projections that remain subject to change prior to the adoption of future budgets.