§ 109.00 Filing of debt statement required. a. Not more than fifteen
nor less than three days before any municipality, fire district, or any
school district having an aggregate assessed valuation of taxable real
property of one hundred thousand dollars or more, sells any bonds which
are required to be sold at public sale, it shall file with the state
comptroller a verified statement of its debt-contracting power prepared
as of a date not more than thirty days previous to the date of the sale
of such bonds, except that in a city containing more than one county the
statement of its debt-contracting power shall be prepared as of a date
not more than sixty days previous to the date of the sale of such bonds.
The statement shall show the amount of obligations proposed to be sold
at such sale. A duplicate copy of every such debt statement shall be
filed in the same respective periods of time with the clerk or
corresponding officer of such municipality, fire district or school
district. In the case of a city containing more than one county, such
statements in addition to being filed with the city clerk shall also be
filed in the same respective periods of time in the office of the chief
fiscal officer thereof. Debt statements and duplicates thereof, filed
pursuant to this section, shall be public records.

b. Such statements shall be prepared in the manner prescribed in title
ten of article two of this chapter. Any error, defect, omission or
inaccuracy in any such statement, or in the manner of its execution or
filing, shall not affect the validity of any obligations of any
municipality, school district or fire district.