§ 31.31 ADOPTION OF ANNUAL BUDGETS AND LEVY OF TAXES.
   Council shall pass annually, prior to the beginning of the fiscal year, an ordinance or ordinances adopting operating and capital budgets for the operation of the town government. In said budgets, Council shall identify the sources of anticipated revenue, including taxes, necessary to meet the financial requirements of the budgets adopted. Council shall further provide for the levy and collection of taxes necessary to meet all budget requirements, except as provided for by other revenue sources.
(Prior Code, § 2-26)