§ 2-331. Procedures for adoption of budget.

The municipal budget shall be introduced, approved, amended and adopted by ordinance passed by not less than a majority of the full membership of the city council. The procedure shall be as follows:

(1)

Public hearing. The municipal budget shall not be adopted until a public hearing has been held on the budget and taxpayers and all persons having an interest in the budget shall have been given an opportunity to present objections. Such hearing shall be held not less than 21 days after the initial approval of the budget at the time and place specified in the advertisement of the budget, and may be adjourned from time to time until the hearing is closed.

(2)

Amendments.

a.

The city council may amend the budget during or after the public hearing, except that no proposed amendment shall be effective without such a hearing if it shall:

1.

Add a new item of appropriation in an amount in excess of one percent of the total amount of appropriations as stated in the initially approved budget;

2.

Increase or decrease any item of appropriation by more than ten percent; or

3.

Increase the amount needed to be raised by taxes by more than five percent.

b.

Notice of hearing on any amendment shall be advertised at least three days before the date set for the hearing. Any such amendment must be published in full in the same manner as an original publication and must be read in full at the hearing and before adoption.

(3)

Adoption. The municipal budget shall be adopted not later than permitted by state law. Upon adoption, the budget shall constitute an appropriation for the purposes stated in the budget and an authorization of the amount to be raised by taxation for the purposes of the city.

(Code 1991, § 4-302)