Section 123-1502 - Preparation and submission of budget(a) The Town Manager, at least 90 days before the date of the regular annual Town meeting, shall submit to the Selectboard a budget that, except as required by law or this charter, shall be in such form as the Manager deems desirable or the Selectboard may require. The budget shall contain: (1) an estimate of the financial condition of the Town as of the end of the fiscal year and as of the date of the submission of the budget;(2) an itemized statement of appropriations recommended for current expenses and for capital improvements, during the next fiscal year with comparative statements in parallel columns of appropriations and estimated expenditures for the year and actual appropriations and expenditures for the next preceding fiscal year;(3) an itemized statement of estimated revenues from all sources, other than taxation, for the next fiscal year; a statement of taxes required for the next fiscal year; and comparative figures of tax and other sources of revenue for the current and last preceding fiscal year;(4) such other information as may be required by the Selectboard.(b) At least 10 days before the annual meeting of the Town, the Selectboard shall publish in a newspaper of general local circulation and post on its website a notice containing the amount that the Town anticipates must be raised by Town taxes and to be voted at its annual meeting.(c) The Selectboard's budget in its final form and the warning of the meeting shall be made available to the legal voters of the Town at least 10 days prior to the annual meeting.24 Appendix V.S.A. § 123-1502