(a) Amended budget.--During the month of January next following a municipal election, the county commissioners may amend the budget and the levy and tax rate to conform with the amended budget.
(b) Notice.--The county shall provide public notice by publication in one newspaper of general circulation that an amended budget has been proposed and is available for public inspection for a period of 10 days at a location specified in the notice.
(c) Adoption of amended budget.--An amended budget must be adopted by the county commissioners after the public inspection period and no later than February 15. A proposed amended budget may not be revised upward in excess of 10% in the aggregate.