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-3- its meeting. The City Attorney shall prepare or review all ordinances and advise the City Council of the same and shall represent the City in the municipal court in all cases. Sec. 7.08. The Master Plan. The Master Plan for the physical development of the City of San Marcos shall contain the recommendations of the Planning Commission for growth, development and beautification of the city. The Council may amend the Master Plan after at least one public hearing on the proposed action; provided, however, that it shall take a three-fourths (3/4) vote of all the members of the legislative body of the City of San Marcos to overrule a recommendation of the Planning Commission pertaining to a pro- posed amendment of the Master Plan. The Council shall not act on any amendment affecting the Master Plan unless and until a recommendation on said amendment is received from the Planning Commission. Sec. 8.02. Preparation and submission of budget. The City Manager, not less than thirty (30) days prior to the time the City Council makes its tax levy for the current fiscal year, shall file with the City secretary a proposed budget, which budget shall provide a complete financial plan for the fiscal year, and shall contain the following: (a) A budget message, explanatory of the budget, which message shall contain an outline of the proposed financial policies of the city for the ensuing fiscal year, shall set forth the reasons for salient changes from the previous fiscal year in expenditure and revenue items, and shall explain any major changes in financial policy. (b) A consolidated statement of anticipated receipts and proposed expenditures for all funds. (c) l\n analysis of property valuations. (d) An analysis of tax rate. (e) Tax levies and tax collections by year for the five ( 5) preceding years. (f) General fund resources in detail. (g) Special fund resources in detaiL