35-467. Definitions
In this article, unless the context otherwise requires:
1. " City" means a city or town incorporated under the laws of this state.
2. " Fiscal year" means the period commencing on July 1 of any year and terminating on June 30 of the next succeeding year.
3. " Governing body" means the body constituted by law to be the legislative department of the taxing district.
4. " Municipal corporation" means a sanitary district, electrical district, irrigation district or hospital district or any other similar municipal corporation which is required by law to adopt a budget.
5. " Revenue" means any monies derived other than from grants, ad valorem taxes, sales taxes or transaction privilege taxes or from this state. Revenue does not include monies received by a municipal corporation which are restricted in their use or application by law.
6. " Taxing district" means a city, county, school district or municipal corporation having the power to levy ad valorem taxes.
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