Section 31-1422 - BUDGET AND HEARING - NOTICE OF HEARING - PUBLIC INSPECTION(1) The fire protection district board shall adopt a budget and shall cause a public hearing to be held upon such budget, prior to certifying a tax levy to the board of county commissioners of each county within the district, or having a portion of its territory within the district.(2) Notice of the budget hearing meeting shall be posted at least ten (10) full days prior to the date of said meeting in at least one (1) conspicuous place in each fire protection district to be determined by the board; a copy of such notice shall also be published in a daily or weekly newspaper published within such district, in one (1) issue thereof, during such ten (10) day period. The place, hour and day of such hearing shall be specified in said notice, as well as the place where such budget may be examined prior to such hearing. A full and complete copy of such proposed budget shall be published with and as a part of the publication of such notice of hearing.(3) Such budget shall be available for public inspection from and after the date of the posting of notices of hearing as in this section provided, at such place and during such business hours as the board may direct.(4) A quorum of the board shall attend such hearing and explain the proposed budget and hear any and all objections thereto.(5) The fiscal year of a fire protection district shall commence either on the first day of October of each calendar year, or on the first day of January of each calendar year, as established by resolution of the fire protection district board of commissioners.[(31-1422) 31-1419A, added 1982, ch. 362, sec. 1, p. 913; am. 2005, ch. 26, sec. 1, p. 132; am. and redesig. 2006, ch. 318, sec. 20, p. 1004.]