§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. [PL 2009, c. 391, §2 (AMD).]
SECTION HISTORY
PL 1987, c. 737, §§A2,C106 (NEW). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,10 (AMD). PL 2009, c. 391, §2 (AMD).
Structure Maine Revised Statutes
TITLE 30-A: MUNICIPALITIES AND COUNTIES
Chapter 3: COUNTY BUDGET AND FINANCES
Subchapter 1: TAX ASSESSMENT AND BUDGET PROCESS
Article 1: ASSESSMENT OF TAXES; GENERALLY
30-A §701. Annual estimates for county taxes
30-A §702. Estimates recorded and sent to State Auditor
30-A §703. Acceptance of state and federal grants
30-A §704. Federal funds received by counties
30-A §705. Grants to agencies outside of county government
30-A §706. Apportionment of county tax; warrants
30-A §706-A. Limitation on county assessments
30-A §707. Illegal assessments
30-A §708. Alternative fiscal year
30-A §709. County correctional services budgets presented to State Board of Corrections (REPEALED)
30-A §710. County correctional services budget procedure (REPEALED)