§ 61. Probable life of certain works or purposes of state debt. In\ncompliance with section twelve of article seven of the state\nconstitution, it is hereby determined that the probable life of each of\nthe following described types of buildings, structures, improvements,\nacquisitions or purposes, as a work or purpose, or part of a work or\npurpose, for which a state debt shall be contracted pursuant to such\narticle of the constitution, is determined to be as follows:\n BUILDINGS AND APPURTENANCES\n 1. Thirty years. Class A buildings. Buildings, the walls of which are\nconstructed of brick, stone, concrete, metal or other incombustible\nmaterial, and in which there are no wood beams or lintels, and in which\nthe floors, roofs, stair halls, and other means of vertical\ncommunication between floors and their enclosures are built entirely of\nbrick, stone, metal or other incombustible materials, and in which no\nwoodwork or other inflammable material is used in any of the rough\npartition, floor or ceiling structures.\n 2. Twenty years. Class B buildings. Buildings, the outer walls of\nwhich are constructed of brick, stone, concrete, metal, stucco or other\nfire-resisting material, including a building which is rebuilt or\naltered so that it, together with additions or vertical or other\nextensions or replacements, are fire-resisting.\n 3. Fifteen years. Class C buildings. Buildings that are neither class\nA nor class B as defined in subdivisions one and two, including any such\nbuilding which is rebuilt or altered so that any addition or vertical or\nother extension is not fire-proof or fire-resisting, as thus defined.\n 4. Fifteen years. Plumbing, heating, lighting, power, water supply,\nrefrigeration, sewerage or drainage plants or systems, or two or more of\nthem whether within or in connection with a building above described, or\notherwise, except that where the proceeds of a bond issue are to be\nexpended for any such system or plant and also for the construction of a\nbuilding in or in connection with which the system or plant shall be\nconstructed, the probable life of both, as an entirety, is the same as\nthe probable life of the building as above determined.\n STATE HIGHWAYS, PARKWAYS, ARTERIAL HIGHWAYS, STATE\n AND FEDERALLY-AIDED HIGHWAY AND HIGHWAY-\n TRANSPORTATION PROJECTS, ROADS AND STREETS\n 5. (a) Twenty years. Construction or reconstruction of state highways,\nstate parkways, state arterial highways in cities, other state and\nfederally-aided highway and highway-transportation projects and related\nfacilities and structures.\n (b) Ten years. Improvement, including but not limited to\nreconditioning and preservation, including critical structural repairs,\nof state highways and parkways, state arterial highways in cities, and\nbridges thereon; local streets and highways off the state highway\nsystem, and bridges thereon; other state, state-aided and/or\nfederally-aided highway and highway-transportation projects and related\nfacilities and structures; construction, reconstruction or improvement\nof a road, street or trail, whether without or within state parks,\nwhether or not including contemporaneous construction of sidewalks,\ncurbs, gutters or drains, and whether or not including grading, if the\nsurface is laid on a solid foundation, or is of concrete; commuter\nparking facilities; highway and bridge projects undertaken by localities\npursuant to subdivision four of section ten-c of the highway law and\npursuant to section one of chapter eight hundred thirty-six of the laws\nof nineteen hundred eighty-three known as the Rebuild New York Through\nTransportation Infrastructure Renewal Bond Act of 1983; and alterations\nnecessary to improve railroad track clearances.\n 6. Five Years. A road or street, whether or not including\ncontemporaneous construction of sidewalks, curbs, gutters or drains, and\nwhether or not including grading, if the s
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