§ 35.25 FISCAL YEAR.
   (A)   The fiscal year of the municipality for the purposes of taxation and appropriations shall begin October 1 of each year.
   (B)   This fiscal year shall not apply to proprietary functions of the municipality for which a separate budget has been approved by the City Council as provided in the Municipal Proprietary Function Act.
(Neb. RS 17-701) (2000 Code, § 1-801)