A public hearing on the proposed Davis County budget for 1991 is scheduled for 7 p.m., Tuesday, Dec. 11 in the County Commission chambers in the courthouse in Farmington.

The commissioners, as required by state law, gave tentative approval to the county's tentative budget in their regular commission meeting Wednesday.No budget figures were released during the session because the commissioners are still meeting with department heads and the county's fiscal analysts, preparing the budget for the upcoming year.

"We're heavy into the budget process right now," commission chairman Gayle Stevenson said during the meeting. Noting the wording of the state statute requiring tentative approval of a tentative budget, Stevenson urged fellow commissioners Robert Rose and Dub Lawrence to "not get too specific on this."

While cities in Utah have fiscal years that run from July 1 to June 30, counties are on a Jan. 1 to Dec. 31 fiscal year. Coordinating the fiscal years of the two local government entities is one of the issues raised by county government officials last week with state legislators.

In other budget action, the commissioners Wednesday approved a preliminary agreement to issue $5 million in tax anticipation notes for next year. Final approval on the notes is scheduled for Dec. 12.

Although the county's fiscal year and spending start on Jan. 1, property taxes used to finance county operations are not due until Nov. 30, 11 months into the county's fiscal year.

To raise the cash needed to operate the county for the year, tax anticipation notes are issued, then redeemed with property tax revenue at the end of the year.

In 1990, the county also issued $5 million in tax anticipation notes. By investing the $5 million and earning a higher interest rate on the notes than it pays, the county expects to earn about $700,000 on the notes this year.