§ 11.02 FISCAL AND MUNICIPAL YEAR.
   The fiscal year of the village shall commence on the first day of October in each year, insofar as revenue, fiscal management and liability is concerned. The municipal year shall begin on the first Tuesday in December on or after December 5 as far as organization and legislation is concerned.
(1979 Code, Ch. 2, § 2) (Am. Ord. D-167, passed 1-5-1999)