Q During the last year of the supervisors’ term, can a board of supervisors establish a budget which is more than twenty percent (20%) less than the prior year?

A No, a board of supervisors and a county administrator shall not prepare a budget that reduces the county budget by more than twenty percent (20%) in the last year of the member’s term of office if a majority of the members of the board are not reelected. Sections 19-11-7, 19-11-11 and 19-11-19