To avoid cash shortages resulting from the receipt of tax and other County revenues that are sometimes unpredictable or that may vary because of unforeseen circumstances, the County may issue, sell, and deliver one or more series of its general obligation tax anticipation notes. The net proceeds from the sale of notes shall be used and applied for the public purpose of paying other available funds together with any expenses of the County budgeted for the fiscal year during which the notes are issued, sold, and delivered.
(1985 Code, Art. 6, § 9-201)