The fiscal year of each city of the second class and village and of any public utility of a city of the second class or village commences on October 1 and extends through the following September 30 except as provided in the Municipal Proprietary Function Act.
Fiscal year; commencement.
Neb. Rev. Stat. § 17-701 — under CITIES OF THE SECOND CLASS AND VILLAGES.
Neb. Rev. Stat. § 17-701