[Amended 6-6-2022 by Res. No. 2021-2]
The Mayor shall be the Chief Financial Officer
of the Town, and the financial powers of the Town, except as otherwise
provided by this Charter, shall be exercised by the Mayor. The Town
Administrator shall be responsible for the day-to-day financial administration
and operations of the Town government as set forth below.
[Amended 6-6-2022 by Res. No. 2021-2]
The Mayor, in consultation with the Town Administrator,
in person or through the Mayor's subordinates, shall:
(1)
Prepare an annual budget to be submitted to the Council.
(2)
Assure that budget appropriations are not exceeded.
(3)
Maintain a general accounting system for the Town
in such form as state law and the Council may require.
(4)
Submit at the end of each fiscal year, and at such
other times as the Council or its members may require or request,
a complete financial report to the Council, and shall also maintain
and submit to the Council for its regular meetings each month a register
of expenditures by the Town for the previous month.
(5)
Ascertain that all taxable property within the Town
is assessed for taxation.
(6)
Collect all taxes, special assessments, license fees,
liens and all other revenues, including water revenues, of the Town
and all other revenues for whose collection the Town is responsible
and receive any funds receivable by the Town.
(7)
Have custody of all public moneys belonging to or
under the control of the Town, except as to funds in the control of
any set of trustees and have custody of all bonds and notes of the
Town.
(8)
Do such other things in relation to the fiscal or
financial affairs of the Town as he deems necessary or as the Council
may require or as may be required elsewhere in this Charter.
The Mayor, as Chief Financial Officer of the
Town, shall provide a bond with such corporate surety and in such
amount, but not less than $5,000, as the Council by ordinance may
require.
The Town shall operate on an annual budget.
The fiscal year of the Town shall begin on the first day of July and
shall end on the last day of June of each calendar year. Such fiscal
year shall also constitute the tax year, the budget year and the accounting
year.
[Amended 1-15-1990 by Res. No. 1989-3; 6-6-2022 by Res. No. 2021-2]
The Mayor, on or before the April regular meeting
of Town Council in each year, shall submit a proposed budget to the
Council. The budget shall provide a complete financial plan for the
budget year and shall contain estimates of anticipated revenues and
proposed expenditures for the coming year. The total of the anticipated
revenues shall equal the total of the proposed expenditures. The budget
shall be a public record in the Town office, open to the public inspection
by anyone.
[Amended 1-15-1990 by Res. No. 1989-3; 6-6-2022 by Res. No. 2021-2]
Before adopting the budget, the Council shall
hold a public hearing after notice in some newspaper or newspapers
having general circulation within the Town and on the Town's web page.
The hearing shall be held on or after the fifth day and on or before
the 15th day after the notice is published and on or before the 14th
day before the date required by law for the imposition of the tax
rate, and the hearing may coincide with any meeting required by state
law concerning the setting of the property tax rate. The Council may
insert new items or may increase or decrease the items of the budget.
Where the Council shall increase the total proposed expenditures,
it shall also increase the total anticipated revenue to at least equal
such total proposed expenditures. The budget shall be prepared and
adopted in the form of an ordinance. A favorable vote of at least
a majority of the total membership of the Council shall be necessary
for adoption. The Budget Ordinance shall not be subject to veto and
shall take effect upon passage by the Council. It may be adopted after
the hearing and on the same day or at a later day if the day, time
and location of consideration are announced at the hearing. The budget
shall be approved on or before the June regular meeting of the Town
Council.
No public money may be expended without having
been appropriated by the Council. From the effective date of the budget,
the several amounts stated therein as proposed expenditures shall
be and become appropriated to the several objects and purposes named
therein.
Any transfer of funds between major appropriations
for different purposes by the Mayor must be approved by the Council
before becoming effective.
No officer or employee of the Town shall during
any budget year expend or contract to expend any money or incur any
liability or enter into any contract which by its terms involves the
expenditure of money for any purpose, in excess of the amounts appropriate
for that general classification of expenditure pursuant to this Charter.
Any contract, verbal or written, made in violation of this Charter
shall be null and void. Nothing in this section contained, however,
prevents the making of contracts or the spending of money for capital
improvements to be financed in whole or in part by the issuance of
bonds, nor the making of contracts of lease or for services for a
period exceeding the budget year in which the contract is made, when
the contract is permitted by law.
All appropriations shall lapse at the end of
the budget year to the extent that they shall not have been expended
or lawfully encumbered. Any unexpended and unencumbered funds shall
be included in the next year's budget as surplus.
[Amended 6-6-2022 by Res. No. 2021-2]
All checks issued in payment of salaries or
other municipal obligations shall be issued and signed by the Town
Administrator or Mayor.
All real and tangible personal property within
the limits of the Town of Mount Airy, or which may have a situs there
by reason of the residence of the owner therein, shall be subject
to taxation for municipal purposes, and the assessment for said purpose
shall be the same as that for state and county purposes.
[Amended 6-6-2022 by Res. No. 2021-2]
A.
From the effective date of the budget, the amount
stated therein as the amount to be raised by the property tax shall
constitute a determination of the amount of the tax levy in the corresponding
tax year.
B.
Immediately after the levy is made by the Council
in each year, the Town Clerk shall give notice of the making of the
levy by posting a notice thereof in some public place or places in
the Town. He or she shall make out and mail or deliver in person to
each taxpayer or his or her agent at his or her last known address
a bill or account of the taxes due from him or her. This bill or account
shall contain a statement of the amount of real and personal property
with which the taxpayer is assessed, the rate of taxation, the amount
of taxes or liens due, and the date on which the taxes or liens will
bear interest. Failure to give or receive any notice required by this
section shall not relieve any taxpayer of the responsibility to pay
on the dates established by this Charter all taxes or liens levied
on his or her property.
C.
A lien
for an unpaid water and sewer bill may be put on hold if a payment
plan has been agreed upon by the Town and the responsible party.
[Amended 6-6-2022 by Res. No. 2021-2]
The taxes provided for in § C6-13 of this Charter shall be due and payable on the first day of July and shall be overdue and in arrears on the first day of the succeeding October. They shall bear interest while in arrears at the rate of 2/3 of 1% for each month or fraction of a month thereafter until paid. The Council by ordinance may allow a discount for taxes paid prior to October 1. All taxes not paid and in arrears after the first day of the following January shall be collected as provided in § C6-15.
[Amended 6-6-2022 by Res. No. 2021-2]
A list of all property on which the Town taxes
or liens have not been paid and are in arrears as provided by § C6-14
of this Charter shall be turned over to the official of Carroll County
or Frederick County responsible for the sale of tax delinquent property
by the Mayor as provided in state law. All property listed thereon
shall be sold by this county official in the manner prescribed by
state law.
All fees received by any officer or employee
of the Town government in his official capacity shall belong to the
Town government and be accounted for to the Town.
The financial books and accounts of the Town
shall be audited annually as required by § 40 of Article
19 of the Maryland Code (1957 Edition, as amended).
The Town of Mount Airy shall have the power
to borrow on the faith and credit of the Town from time to time as
may be deemed necessary for the general welfare of the Town and its
general corporate purposes. The Town may issue and sell bonds for
such indebtedness in accordance with the provisions of § C6-19
of this Charter or with state law.
Except as otherwise specified under the provisions
of this Charter:
A.
The total amount of bonds issued under the authority of this Charter, when added to bonds outstanding less the amounts in any sinking funds for the redemption of bonds outstanding, shall not exceed at any one time 10% of the total assessed value of all taxable property in the Town. Revenue bonds issued for revenue producing projects shall not be included in calculating the ten-percent-limitation herein contained or the limitations in Subsection B.
B.
Under the ten-percent-bond limitation, the Council
may authorize bond issues which will not place the total Town indebtedness
above 5% of the total assessed value of taxable property in the Town.
All other bond issues must be submitted to a referendum of the qualified
voters of the Town and a majority favorable vote of those voting on
the question shall be necessary before such issues may be made.
C.
The debt limits established in Subsections A and B of this section shall not apply to revenue bonds issued for revenue producing projects, such as a water plant, power plant or a sewage treatment and disposal system. Issuing revenue bonds for revenue producing projects shall be subject to a majority affirmative vote of all qualified voters voting on the question in any general election.
D.
All proposed bond issues issued under the provisions
of this Charter shall be approved by the Council. The action of the
Council in respect thereof shall not be subject to veto.
E.
Bonds may be either coupon or registered bonds. From
the effective date of this Charter all bonds shall be issued in serial
form. They shall be issued in such denominations, at such rates of
interest, and for such a period of time as the Council may decide.
F.
All bonds shall be signed by the Mayor and attested
by the Council Secretary or the Town Clerk, and the Seal of the Town
shall be attached thereto.
G.
When signed and attested, the bonds shall be delivered
to the Mayor, who shall be responsible for their safekeeping until
sold.
H.
The Mayor shall sell bonds by sealed bids after giving
two weeks' notice in one or more newspapers of general circulation
in the Town of Mount Airy, and in such other publications as the Council
may decide. The sale of all bonds shall be carried on under such rules
and regulations as the Council may prescribe. No bonds shall be sold
by sealed bids except at prices approved by the Council.
I.
Proceeds from the sale of all bonds shall be kept
by the Mayor under such rules and regulations as the Council may prescribe.
The proceeds from the sale of bonds shall be spent only as prescribed
by ordinance.
J.
The Council may regulate the issuing or sale of bonds
in any manner not contrary to this Charter.
The Town of Mount Airy shall have the power
to borrow on a short term basis any sum or sums not to exceed in the
aggregate 50% of the total general revenues received in the preceding
fiscal year and to issue notes or other evidences of indebtedness
for such borrowing. This money may be expended for any municipal purpose.
The notes or other evidences of indebtedness shall be sold as provided
by Council. All notes or other evidences of indebtedness issued under
the provisions of this section shall be paid from the taxes levied
for the general purposes of the Town. Levying or collecting any special
tax for the payment of these notes or other evidences of indebtedness
is expressly prohibited. The notes or other evidences of indebtedness
issued under the provisions of this section need not be submitted
to a vote of the qualified voters of the Town and they shall not be
deemed to be included under the 10% bond limit established by this
Charter.
All bonds, notes or other evidences of indebtedness
issued and sold by the Town of Mount Airy under the authority of this
Charter shall be exempt from all state, county and municipal taxes
in Maryland.
All bonds, notes or other evidences of indebtedness
issued by the Town of Mount Airy previous to the effective date of
this Charter, and all ordinances passed concerning them, are hereby
declared to be valid, legal and binding and of full force and effect
as if herein fully set forth.
[Amended 6-6-2022 by Res. No. 2021-2]
A.
All purchases for the Town government shall be made
by the Mayor or the Town Administrator, and shall follow purchasing
procedures established in the Town Code. If either the Town Administrator
or the Mayor is unavailable, then the Council President may conduct
this duty.
B.
The Council may provide by ordinance for rules and
regulations regarding the use of competitive bidding and contracts
for municipal purchases and construction and repair contracts.
C.
No elected
official and/or Town employee shall be reimbursed for expenses not
authorized and accounted for in the budget.
D.
Only the Mayor or Town Administrator may authorize use of the Town credit card. The Mayor, in consultation with the Town Administrator, shall designate staff members permitted to utilize the Town credit card and Town accounts at local businesses. All uses of the Town credit card are subject to Subsection A above.
