# Local Government (GLG)

## Title 16. In General

### Subtitle 1. General Provisions

#### Section 16-101

(a) The fiscal year for each county, municipality, or special taxing district begins on July 1 of a calendar year and ends on June 30 of the next calendar year.

(b) Each county, municipality, and special taxing district shall use the fiscal year for:

  (1) appropriating money;

  (2) authorizing expenditures; and

  (3) balancing books and accounts.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)