"Year's end" means December 31 unless the municipality has adopted the optional fiscal year, in which case "year end" or "year end date" means June 30.

Source. #10582, eff 5-2-14 (from Rev 1901.06); ss by #13918, eff 3-29-24 (formerly Rev 1901.10) (see Revision Note at chapter heading for Rev 1900)