(1) The governing body shall cause a notice of a public hearing on the preliminary or amended budget to be published. The notice must:
- (a) provide that the governing body has completed its preliminary annual budget for the ensuing fiscal year or intends to amend its annual budget;
- (b) state that the budget or budget amendment has been placed on file and is open to inspection in the county or municipal office designated in the notice;
- (c) designate the date, time, and place of the meeting at which the governing body will meet for approving a final budget or amended budget and making appropriations; and
- (d) state that any taxpayer or resident may appear at the meeting and be heard for or against any part of the proposed budget or budget amendment.
- (2) The publication requirements must conform to the provisions of 7-1-2121 for a county or 7-1-4127 for a municipality.
History: En. Sec. 21, Ch. 278, L. 2001.