AGO 81-049.

• Case Date: May 21, 1981
• Court: North Dakota

North Dakota Attorney General Opinions 1981. AGO 81-049. OPINION 81-49Date Issued: May 21, 1981 (AGO 81-49) Requested by: Jay H. Fiedler, Assistant City Attorney for the City of Grand Forks- QUESTION PRESENTED - Whether all municipalities, including home rule cities, are required as of January 1, 1983, to operate on a fiscal year which commences on the first day of January of each year and terminates on the thirty-first day of December of that same year.- ATTORNEY GENERAL'S OPINION - It is my opinion that in accordance with the 1981 amendments to section 40-40-03 of the North Dakota Century Code, effective January 1, 1983, all municipalities, including home rule cities, are required to operate on a fiscal year which coincides with the calendar year. - ANALYSIS - The 1981 Legislative Assembly of North Dakota amended section 40-40-03 of the North Dakota Century Code (House Bill No. 1129) to read as follows: 40-40-03. FISCAL YEAR OF MUNICIPALITY. The fiscal year of each municipality shall commence on the first day of January of each year and shall terminate on the thirty-first day of December of that same year. The term "municipality" is defined in section 40-40-02, N.D.C.C., to mean any city or park district...