(9) "Fiscal year" means the period for which a budget is proposed
or a budget ordinance or resolution is adopted for the local
government's general fund, each special revenue fund, if any, and
each debt service fund, if any.
"Fiscal year" means an accounting period of 12 months ending
on the last day of any month other than December. In the case of
any taxpayer who has elected a year consisting of 52 to 53 weeks
for federal income tax purposes, the term means the period so
elected [...]
