30-A §708. Alternative fiscal year - Maine Statutes

Title 30-A: MUNICIPALITIES AND COUNTIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)

Part 1: COUNTIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)

Chapter 3: COUNTY BUDGET AND FINANCES HEADING: PL 1987, C. 737, PT. A, §2 (RP)

Subchapter 1: TAX ASSESSMENT AND BUDGET PROCESS HEADING: PL 1991, C. 204, §1 (RPR)

Article 1: ASSESSMENT OF TAXES; GENERALLY HEADING: PL 1987, C. 737, PT. A, §2 (NEW)

§708. Alternative fiscal year

The county commissioners of a county may adopt a July 1st to June 30th fiscal year. A county may raise one or 2 taxes during a single valuation, if the taxes raised are based on appropriations made for one or more county fiscal years none of which exceeds 18 months. A county fiscal year may extend beyond the end of the current tax year. The county commissioners, when changing the county's fiscal year, may for transition purposes, adopt one or more fiscal years not longer than 18 months each. [2009, c. 391, §2 (AMD).]

SECTION HISTORY

1987, c. 737, §§A2,C106 (NEW). 1989, c. 6, (AMD). 1989, c. 9, §2 (AMD). 1989, c. 104, §§C8,10 (AMD). 2009, c. 391, §2 (AMD).