Section 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.