The fiscal year shall commence on the first day of July in each year, unless otherwise provided by law. The previous constitutions did not contain provisions concerning taxation. The General Assembly had in 1882 adopted the same fiscal year as defined in Section 169. In the opinion of the attorney general, a fire protection district created and organized pursuant to a state statute and county governments is subject to the fiscal year adopted by Section 165 unless provided otherwise by statute (OAG, 85–65). There shall be exempt from taxation public property used...
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