[HISTORY: Adopted by the Annual Town Meeting
of the Town of Wayland 3-12-1973 by Art. 14 as Art. 4 of the 1973 Bylaws. Amendments noted
where applicable.]
[Amended 5-6-1992 ATM by Art. 19; 5-10-1999 ATM by Art. 25; 5-1-2023 ATM by Art. 21]
A.
There shall
be a committee called the "Finance Committee" appointed by the Finance
Committee Appointing Board as hereinafter provided. Such Finance Committee
shall consist of seven Town registered voters who shall serve without
pay and none of whom during his or her service on such Finance Committee
shall hold elective or appointive Town office having to do with the
appropriation or expenditure of Town money. Finance Committee members
shall serve terms of three years, such that the terms of two or three
members shall expire each year. Appointment to fill unexpired terms
shall be made by the Finance Committee Appointing Board as vacancies
occur.
B.
The Finance
Committee Appointing Board shall consist of the Moderator, the Chair
of the Select Board, and a former member of the Finance Committee
chosen by the Moderator to serve a term, determined by the Moderator,
not to exceed three years. Said former member of the Finance Committee
shall not contemporaneously serve on the Select Board or Finance Committee.
In appointing the former member of the Finance Committee, the Moderator
shall publicly invite all such persons residing in Wayland to apply
in writing, interview all persons who apply, and appoint one applicant
to the Finance Committee Appointing Board, while giving his/her reasons
therefor. Any incumbent member of the Finance Committee serving at
the time of approval of this amended bylaw by Town Meeting shall continue
to hold said office and to perform the duties thereof until the expiration
of the term for which said individual was appointed or until said
individual otherwise vacates such office.
[Amended 5-6-1992 ATM by Art. 20]
The Finance Committee shall prepare the omnibus
operating budget of the Town and submit it at the annual Town meeting.
It shall also prepare and present to the annual Town meeting a five-year
capital improvement program for the Town, which shall include the
construction and reconstruction of capital assets (such as municipal
buildings, recreational facilities, roads and landfills) and acquisition
of land, equipment and vehicles and other personal property, and shall
make recommendations to the appropriate authorities proposing such
improvements.
[Amended 5-5-1983 ATM by Art. 21; 5-1-2000 ATM by Art. 17]
The Select Board, after drawing a warrant for
a Town meeting, shall immediately forward a copy thereof to each member
of said Finance Committee, which shall consider all articles in the
warrant and make such report, in print or otherwise, to the Town meeting
as it deems for the best of the Town. In gathering information to
prepare its report, if any, relative to an article, the Finance Committee
shall meet with the party or parties that proposed the article and
concurrently with others who want to comment thereon, and shall publicly
post notice thereof on the Town's principal official bulletin board
at least 48 hours, including Saturdays but not Sundays and legal holidays,
prior to such meeting. However, if the Finance Committee's report
on any article exceeds 30 words in length, excepting an article which
requests approval of the Town's itemized, omnibus operating budget
for the ensuing fiscal year, then that report on said article shall
conclude with a summary of reasons favoring the article that were
considered by the Finance Committee in its deliberations and a separate
summary of reasons disfavoring the article that were considered by
the Finance Committee in its deliberations. The Committee shall also
make an annual report which shall be published as part of the Annual
Town Report and which shall include recommendations for appropriations
for the ensuing year, a budget and such further recommendations regarding
the finances of the Town and action in regard thereto as seems to
such Committee to be necessary and appropriate.
[Amended 4-3-2003 ATM by Art. 37; 5-3-2004 ATM by Art. 11]
The various Town boards, officers and committees
charged with the expenditure of Town money shall, not later than the
15th of December in each year, file with the Clerk of the Finance
Committee detailed estimates of the amounts deemed necessary for the
administration of their respective board, office or committee for
the ensuing fiscal year, with explanatory statements of the reasons
for any changes from the amounts appropriated for the same purpose
in the preceding year. They shall also file estimates of all probable
items of income which may be received by them during the ensuing year
in connection with the administration of their board, office or committee.
One month prior to the 15th of December in each year, for all Town
boards, officers and committees under the jurisdiction of the Select
Board, the Town Manager shall submit to the Select Board detailed
estimates of the amounts deemed necessary for the administration of
all such boards, offices, or departments for the ensuing fiscal year,
including both capital and expense items. The Town boards, officers
and committees under the Select Board's jurisdiction shall be defined
as those boards, officers and committees appointed by the Select Board
in accordance with the Town's by-laws and/or state law. The budget
submission should include explanatory statements of the reasons for
any changes from the amounts appropriated for the same purpose in
the preceding fiscal year. For each such Town board, officer, committee
and department under the Select Board's jurisdiction, the Town Manager
shall also, as part of the submission, file estimates of all probable
items of income which may be received by them during the ensuing year
in connection with the administration of each such board, office,
committee or department. For the Town boards, officers, committees
and departments under the Select Board's jurisdiction, the Town Manager
shall submit preliminary budgets to the Finance Committee by December
15th of each year. Prior to January 15 of each year, unless another
date is agreed to, the Town Manager shall review and make recommendations
to the Select Board with respect to the budget requests, including
both capital and expense items, and income estimates of all other
Town boards, committees, offices and departments, except for the School
Committee. In addition, the Select Board shall, no later than the
15th of January in each year, unless another date is agreed to, make
both a capital and expense budget recommendation to the Finance Committee
for the ensuing fiscal year for each Town board, officer and committee
under its jurisdiction.
A.
Any person
presenting an article for insertion in the warrant for any Town meeting
which involves the appropriation or expenditure of money by the Town
shall also submit an estimate of the expected amount of money to be
expended or appropriated to carry out the purpose of the article.
Said estimate, together with the name of the person or persons submitting
such article, shall be transmitted by the Select Board to the Finance
Committee.
B.
In order
for funds to be made available by the Town for contribution to the
Other Postemployment Benefits Trust Fund ("OPEB Trust Fund"), such
funds must be appropriated by Town Meeting pursuant to a specific
Town Meeting warrant article other than the omnibus budget article.
[Added 10-3-2012 STM by Art. 5]
No Town officer, no salaried employee of the
Town or member of any committee appointed to act for the Town and
no agent or employee of such officer, employee or committee shall
sell materials or supplies to a board or committee of which he/she
is a member or receive any compensation or commission for work done
by him/her as such officer, employee or member of a committee, except
his official salary and the fees provided by law, without permission
of the Select Board expressed in a vote which shall appear in its
records, together with a statement of the reasons therefor.
[Added 5-13-1999 ATM by Art. 43]
No vote at any Town meeting to appropriate funds
for the acquisition of any vehicle valued at $10,000 or more for the
Park and Recreation, Highway or Water Departments shall be in order
unless the Town's procurement officer has prepared a description of
the vehicle suitable for inclusion in an invitation for bids for a
procurement contract under MGL c. 30B, the Uniform Procurement Act,
and placed such vehicle description on file with the Town Clerk for
public inspection at least seven days before the annual meeting and
at least 14 days before any special Town meeting.
[Added 5-8-2000 ATM by Art. 28]
A.
Annual Report. The Board of Assessors shall:
(1)
Make an annual report of sales of properties sold
in Wayland available to the public by submitting it to the local newspapers,
having it posted on the Town's Internet Web site and providing copies
at the Town Library. The report shall describe the semi-annual increase
or decrease in the average sale price of residential properties in
Wayland.
(2)
Prepare, as part of the reports to be heard under
the annual Town meeting "Hear Reports" article and the Annual Town
Report a report for the previous six calendar years that provides:
(a)
The number of annual abatement requests filed
with the Board of Assessors;
(b)
The annual number of abatements granted by the
Board of Assessors;
(c)
The annual average value of the abatements granted
by the Board of Assessors;
(d)
The number of annual abatement requests filed
by Wayland property owners at the Appellate Tax Board with respect
to Wayland properties;
(e)
A list by property of the dollar changes in
each assessment granted as a result of Appellate Tax Board decisions;
and
(3)
Prepare, as part of the report to be heard under the
annual Town meeting "Hear Reports" article and the Annual Town Report,
a report for the previous calendar year that states the number of
residential properties that were due for inspection, the number of
properties actually inspected, the number of properties for which
an internal inspection of the dwelling was conducted, the number of
residential properties sold, the number of sold properties for which
an internal inspection was conducted, the number of properties inspected
in response to a grant of a building permit, and any other criteria
requested by the Select Board or its designee that will provide guidance
to the Town as to the effectiveness of the assessment process.
B.
Quarterly reports. The Board of Assessors shall prepare
and provide to the Select Board quarterly reports detailing the progress
in implementing the Recommendations of the Assessment and Valuation
Study Committee contained in Article 27 of the Warrant for the 1999
Annual Town Meeting and shall submit these reports to the Select Board
or its designee for posting on the Town's Internet Web site.
C.
Public hearing. The Board of Assessors shall hold
a public hearing annually to listen to taxpayer concerns and questions
regarding the assessment process and the services provided by the
Assessors' Office. The Board of Assessors shall ensure that adequate
time is provided for the hearing and that the agenda is set so that
a hearing occurs where citizens are given a reasonable amount of time
to voice their concerns.
D.
Increased valuation information. After each revaluation,
the Board of Assessors shall send, within 30 days of the actual tax
bill, a separate, reasonably detailed written explanation of the actual
basis for the increased valuation for each residential property for
which the new valuation percentage increase is eight percentage points
or more above the Town-wide average residential increase in percentage
points. Town-wide average residential increase shall be based on a
data set that includes all those revalued residential properties for
which no building permit has been issued between the current revaluation
and the prior valuation.
E.
Change of assessed valuations.
[Added 5-12-2004 ATM by Art. 40]
(1)
After the Board of Assessors has made a decision concerning
a taxpayer's abatement request of change of real property assessment,
included with the decision, on the form provided by the state that
is sent to the taxpayer, will be notice of any change in the data
on that property record card and the dollar effect in assessment for
each change in the section that states "reason for abatement."
(2)
If the Board of Assessors deems appropriate a change
in the property record card's market data, either as a result of a
visit to a property in Wayland that takes place once every decade
to be sure that information on the property record card is accurate,
or the visit is the result of a sale of, or a renovation to a property,
or as a result of sales since the last town-wide revaluation (such
as, but not limited to a change in assessment neighborhood) that data
change shall be reported to the real property owner at the time that
the new data will cause a change in the assessed value of said property.
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When the assessed valuation of a property changes,
as occurs at an annual, biannual, or triannual town-wide revaluation,
the town shall make the following information available at the Assessor's
desk and on the Town website in table form: all of the influence factors
that the Board of Assessors uses to value real property in Wayland
such as, but not limited to: style of house, age, grade, value per
square foot, CDU (condition/desirability/utility rating), heating
type, fuel, heating system, finished basement living area, porches,
open porches, wood decks, story height, swimming pool, barn, tennis
court, traffic influence. All pertinent constants and coefficients
shall be stated.
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(3)
Additionally, available at the desk and on the Town
website shall be: a general description of the valuation algorithm,
definition of special terms, and a detailed description of the specific
implementation.
(4)
When the assessed valuation of a property changes
as occurs at an annual, biannual, or triannual town-wide revaluation,
the town shall make the following information available at the Assessor's
desk and on the Town website: a table displaying the prior and new
land valuation factors by assessment neighborhood with a map identifying
and displaying all assessment neighborhoods.
F.
Community Preservation Act surcharge exemptions. Applications
for exemptions from the Community Preservation Act surcharge pursuant
to Massachusetts General Laws Chapter 44B, Section 3(e)(1), must be
filed with the Office of the Board of Assessors no later than three
months after the issuances of the actual real estate tax bill.
[Added 4-10-2008 ATM by Art. 24]
G.
Local Circuit
Breaker Program. Applications for senior tax relief under the Town
Circuit Breaker program must be filed with the office of the Board
of Assessors no later than April 1 of the year to which the tax relates,
or within three months after the bill or notice of assessment was
sent, whichever is later.
[Added 4-13-2009 ATM by Art. 13; amended 11-14-2017 STM by Art. 7]
[Added 4-9-2012 ATM by Art. 19]
Before the Town submits its proposed tax rate(s) for any fiscal
year to the Commissioner of Revenue for approval pursuant to General
Laws Chapter 59, § 23, all boards and officials whose names
appear on the Tax Rate Recapitulation document as approving or certifying
the information contained therein, or their representatives, shall
collectively conduct a public hearing to give interested citizens
an opportunity to be heard and to ask questions concerning the tax
rate(s). Forty-eight hours at least before the hearing, the proposed
Tax Rate Recapitulation, together with the date, time, and place of
the hearing, shall be posted on the Town’s website and in a
conspicuous place in the Wayland Town Building.
[Added 4-2-2017 ATM by
Art. 5]
A.
Pursuant to MGL c. 44, § 53E 1/2, as amended, the following
revolving funds are authorized, shall be accounted for separately
from all other monies in the Town, and each fund shall be credited
with any fees, charges or other receipts from the programs or activities
supported by the respective revolving fund:
[Amended 4-2-2018 ATM
by Art. 6]
|
Revolving Fund
|
Authority to Spend Fund
|
Revenue Sources
|
Use of Funds
| |
|---|---|---|---|---|
|
1
|
Transfer Station
|
Board of Public Works
|
Receipts including sticker fees paid for use of the Transfer
Station, Pay as You Throw bags, recycling income
|
Payment of costs for the operation and improvement of the Transfer
Station
|
|
2
|
Council on Aging
|
Council on Aging
|
Receipts including fees paid to participate in Council on Aging
programs
|
Payment of costs for Council on Aging programs
|
|
3
|
School Department: Professional Development
|
School Committee
|
Fees paid for teacher training programs
|
Payment of costs for teacher training programs
|
|
4
|
School Department: Curriculum
|
School Committee
|
Fees paid for student instructional materials
|
Payment of costs for student instructional materials
|
|
5
|
Recreation
|
Recreation Commission
|
Receipts including fees paid to participate in recreational
and educational programs/events and building rental fees; receipts
including fees paid for the use of the Town Beach and beach programs/events
|
Payment of costs for recreational and educational programs/events
and facilities including Town Beach; and for athletic fields for costs
paid from field user fees received prior to July 1, 2017, for major
field maintenance on athletic fields not performed by DPW, and approved
capital projects
|
|
6
|
Recreation: Athletic Fields
|
Recreation Commission
|
Receipts including fees paid for the use of athletic fields
|
Payment of costs from field user fees received on or after July
1, 2017, for athletic field equipment (such as nets, goals, porta
potties, benches, tables and fences), utilities (electricity and water),
major field maintenance not performed by DPW, and approved capital
projects
|
|
7
|
Wayland Community Gardens
|
Conservation Commission
|
Receipts including fees paid for renting garden plots
|
Payment of costs for port-a-potty rentals, Town water, straw
bales, seasonal labor (i.e., mowing, invasive removal, and upkeep),
and tilling and application of native seed mix
|
B.
Any Town board authorized to administer a revolving fund shall approve
user fees, calculated upon the cost of providing the service or program,
which shall include, but is not limited to, costs for associated maintenance,
capital improvements, wages and employee benefits and indirect costs.
C.
The Annual Town Report shall include, for each revolving fund, an
accounting of the fiscal year-end revenues, expenses, balances and
Town Meeting voted limit of expenditure.
D.
In connection with the annual Town budget cycle, the entity authorized
to spend each fund shall submit to the Finance Committee an estimated
end-of-year balance for the current fiscal year and a revenue and
expense plan for the upcoming fiscal year.
