§ 1683. Contents of report; municipal fiscal years
(a) The report shall show a detailed statement of the financial condition of such town
for its fiscal year, a classified summary of receipts and expenditures, a list of
all outstanding orders and payables more than 30 days past due, and show deficit,
if any, pursuant to section 1523 of this title and such other information as the municipality shall direct. Individuals who are
exempt from penalty, fees, and interest by virtue of 32 V.S.A. § 4609 shall not be listed or identified in any such report, provided that they notify or
cause to be notified in writing the municipal or district treasurer that they should
not be so listed or identified.
(b) The fiscal year of all school districts, charter provisions notwithstanding, shall
end on June 30.
(c) The fiscal year of other municipalities shall end on December 31, unless the municipality
votes at an annual or special meeting duly warned for that purpose to have a different
fiscal year, in which case the fiscal year so voted shall remain in effect until amended.
(d) [Repealed.] (Amended 1961, No. 219, § 2, eff. July 13, 1961; 1965, No. 23, § 2; 1969, No. 301 (Adj. Sess.), § 1, subsec. (a), eff. July 1, 1971, subsec. (c), eff. April 9, 1970; 1971, No. 8, § 1, eff. Feb. 25, 1971; 1989, No. 202 (Adj. Sess.), § 2; 1991, No. 110, § 4, eff. June 28, 1991; 1997, No. 83 (Adj. Sess.), § 6; 2011, No. 129 (Adj. Sess.), § 30, eff. July 1, 2013; 2015, No. 30, § 39, eff. May 26, 2015.)