Alabama § 45-8A-23.138 Surplus

Alabama Statutes

§ 45-8A-23.138 — Surplus

Alabama § 45-8A-23.138

JurisdictionAlabama

Title 45Local Laws

Ch. 8ACalhoun County Municipalities

Art. 2Anniston

Part 4Goverrning Body

Subpart 5Budget

This text of Alabama § 45-8A-23.138 (Surplus) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-8A-23.138 (2026).

Text

Surplus shall include:

(a)Revenue receipts made available by the lapsing of unencumbered appropriation balances at the beginning of the budget year;

(b)Receipts from unanticipated miscellaneous revenues of the preceding fiscal year;

(c)Receipts from anticipated miscellaneous revenues of the preceding fiscal year in excess of the estimates in the budget;

(d)Receipts during the previous fiscal year from taxes or liens against which a complete reserve has been established.

Free access — add to your briefcase to read the full text and ask questions with AI

Surplus shall include:
(a) Revenue receipts made available by the lapsing of unencumbered appropriation balances at the beginning of the budget year;
(b) Receipts from unanticipated miscellaneous revenues of the preceding fiscal year;
(c) Receipts from anticipated miscellaneous revenues of the preceding fiscal year in excess of the estimates in the budget;
(d) Receipts during the previous fiscal year from taxes or liens against which a complete reserve has been established.