8.51 - FISCAL YEAR OF POLITICAL SUBDIVISIONS.

        8.51  FISCAL YEAR OF POLITICAL SUBDIVISIONS.
         The fiscal year of cities, counties, and other political
      subdivisions of the state shall begin July 1 and end the following
      June 30. For the purpose of this section, the term political
      subdivision includes school districts.  
         Section History: Early Form
         [C75, 77, 79, 81, § 8.51]