(a)    In this subtitle, “county council” means, in Baltimore City, the Mayor and City Council of Baltimore.

(b)    (1)    Each county board shall submit an annual school budget in writing to the county commissioners, county council, or county executive.

(2)    The budget shall be submitted not less than 45 days before the date for levying local taxes or on an earlier date on or after March 1 as may be requested by the county fiscal authority.

(c)    (1)    This subsection applies only to a county that has a county governing body that consists of a county executive and county council.

(2)    The county executive shall indicate in writing which major categories of the annual budget of the county board have been denied in whole or reduced in part and the reason for the denial or reduction.

(3)    The county council may restore any denial or reduction made by the county executive in the annual budget submitted by the county board.

(4)    In Baltimore County, the County Council may not restore any denial or reduction made by the County Executive.

(5)    This paragraph applies to Baltimore County and supersedes paragraph (4) of this subsection only if the voters of Baltimore County approve an amendment to the Baltimore County Charter that grants the County Council the authority to restore any denial or reduction made by the County Executive in the budget submitted by the county board. The Baltimore County Council may restore any denial or reduction made by the County Executive if it publicly states the amount the restoration represents in the county tax rate.

(d)    (1)    In Baltimore City, the City Council may not restore any denial or reduction made by the Mayor.

(2)    (i)    This paragraph applies to Baltimore City and supersedes paragraph (1) of this subsection only if the voters of Baltimore City approve an amendment to the Baltimore City Charter that grants the City Council the authority to restore any denial or reduction made by the Mayor in the budget submitted by the county board.

(ii)    The Baltimore City Council may restore any denial or reduction made by the Mayor if it publicly states the amount the restoration represents in the city tax rate.

(e)    (1)    Copies of the budget shall be made available to the public, on request, at the time it is submitted by the county board.

(2)    A copy of the budget as approved by the county commissioners or county council shall be sent to the State Superintendent within 30 days after approval.