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Each year the City Council shall, as part of the biennial budget and/or budget amendment process and its review of the annual levy needed to meet the financial requirements of the City, include a levy in any amount not to exceed five (5) percent of the amount of bonds or warrants issued during the preceding fiscal year to meet the cost of local improvements in districts established and constructed during said fiscal year, as the Council may from time to time determine, unless the amount then in the “local improvement guarantee fund” shall equal said five (5) percent. (Ord. 568, 1927; Ord. 2354, 2018)