A tax budget will only be prepared and Council action taken if the County requires such document be submitted and adopted by Council. If the County requires filing of a tax budget, then:
(a) Notice and Hearing. No public hearing will be required. The Council shall post, in full, in not less than five (5) of the most public places as determined by Council, a notice stating:
(1) The times and places where copies of the tax budget are available for inspection by the public; and
(2) The time and place when Council will take action on the tax budget.
(b) Amendment Before Adoption. The Council may adopt the tax budget with or without amendment. In amending the tax budget, it may add or increase programs or amounts and may delete or decrease any programs or amounts, except expenditures required by law or for debt service or for estimated cash deficit for utilities, provided that no amendment to the budget shall increase the authorized expenditures to the amount greater than the total estimated income and reserves.
(c) Adoption. The Council shall adopt the tax budget by motion and transmit it to the County Auditor's Office in the form and at the time required by law.
(Amended 11-4-08.)