Q Must counties and municipalities advertise and hold hearings if they intend to propose an ad valorem tax levy that is or would cause an increase from the current certified levy?

A Yes. Section 27-39-203 requires a public hearing with a two week public notice. This meeting must be no less than seven days after the first advertisement. This means publication should begin early in August. Budget hearings are required in any case. Note that Section 27-39-205 was repealed, and Section 27-39-203 amended, by Senate Bill 2886, 2012 Session.