Q Must municipalities and counties hold public hearings if they intend to propose a budget that will require an ad valorem tax increase and/or adopt an ad valorem tax levy that will result in an increase in ad valorem taxes?

A Yes. These hearings may be combined with each other; and in municipalities combined with the Section 21-35-5 budget hearing and its requirements. If the tax levy is not adopted at the combined hearing or at the separate tax levy hearing, additional publication requirements apply.