Maryland Political Subdivisions - Miscellaneous Provisions Section 1-102


Article - Political Subdivisions - Miscellaneous Provisions

§ 1-102.

      (a)      The fiscal year for each county, municipal corporation, and special taxing district in the State begins on July 1 of a calendar year and ends on June 30 of the next calendar year.

      (b)      Each county, municipal corporation, and special taxing district shall use the fiscal year for:

            (1)      Appropriating money;

            (2)      Authorizing expenditures; and

            (3)      Balancing books and accounts.