<?xml version='1.0' encoding='utf-8'?>
<section number="10-102" name="Budget year and tax year" law="code" slug="sec-10-102" node_id="PTIITI17PULOLAPRGECOMA_SUBTITLE_10FITA_DIV1BUAUCO_S10-102BUYETAYE">
  <text>The fiscal or budget year and the tax year of the County shall begin on July 1 and shall end on June 30 of the succeeding year. It shall be designated by the year in which it ends, such as "Fiscal Year 1970."</text>
</section>
