Section 45-8A-23.142
Section 45-8A-23.142Miscellaneous revenues - Receipts from special assessments.
In the budget and budget proposal revenues from the collection of special assessments on property specially benefited shall not be stated in an amount which is in excess of the amount of the receipts so derived which it is estimated will be held in cash on the first day of the budget year.
(Acts 1953, No. 404, p. 472, ยง5.23.)