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(A) After publication and hearing on the proposed budget statement and within the time prescribed by law, the governing body shall file with and certify to the levying board on or before September 20 of each year and file with the Auditor of Public Accounts, a copy of the adopted budget statement, together with the amount of the tax required to fund the adopted budget, setting out separately:
(1) The amount to be levied for the payment of principal or interest on bonds issued by the governing body; and
(2) The amount to be levied for all other purposes. Proof of publication shall be attached to the statements.
(B) The governing body, in certifying the amount required, may make allowance for delinquent taxes not exceeding 5% of the amount required plus the actual percentage of delinquent taxes for the preceding year and for the amount of estimated tax loss from any pending or anticipated litigation which involves taxation and in which tax collections have been or can be withheld or escrowed by court order. For purposes of this section, anticipated litigation shall be limited to the anticipation of an action being filed by a taxpayer who or which filed a similar action for a preceding year which is still pending. Except for such allowances, the governing body shall not certify an amount of tax more than 1% greater or lesser than the amount determined in the proposed budget statement.
(C) The governing body may designate one of its members to perform any duty or responsibility required of such body by this section.
(Prior Code, § 1-804)