TITLE III TOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES
CHAPTER 31 POWERS AND DUTIES OF TOWNS
Miscellaneous
Section 31:94-a
31:94-a Optional Fiscal Year. –
Cities and towns and counties, may adopt a single 18 month accounting period running from January 1 of the calendar year following adoption and ending June 30 of the next following year. Thereafter, accounting periods for such towns, cities, and counties shall run from July 1 to June 30 of the following year.
Source. 1969, 497:1. 1971, 454:1, eff. Aug. 29, 1971.