There shall be a Clerk-Treasurer who shall be nominated by the
President and approved by the Commissioners. He shall serve at the
pleasure of the Commissioners. His compensation shall be determined
by the Commissioners. The Clerk-Treasurer shall be the chief financial
officer of the town. The financial powers of the town, except as otherwise
provided by this Charter, shall be exercised by the Clerk-Treasurer
under the direct supervision of the President of the Commissioners.
Under the supervision of the President, the Clerk-Treasurer
shall have authority and shall be required to:
A.
Prepare, at the request of the President, an annual budget to be
submitted by the President to the Commissioners.
B.
Supervise and be responsible for the disbursement of all moneys and
have control over all expenditures to assure that the budget appropriations
are not exceeded.
C.
Maintain a general accounting system for the town in such form as
the Commissioners may require, not contrary to state law.
D.
Submit at the end of each fiscal year, and at such other times as
the Commissioners may require, a complete financial report to the
Commissioners through the President.
E.
Ascertain that all taxable property within the town is assessed for
taxation.
F.
Collect all taxes, special assessments, license fees, liens and all
other revenues (including utility revenues) of the town, and all other
revenues for whose collection the town is responsible, and receive
any funds receivable by the town.
G.
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.
H.
Do such other things in relation to the fiscal or financial affairs
of the town as the President or Commissioners may require or as may
be required elsewhere in this Charter.
The Clerk-Treasurer shall provide a bond with such corporation
surety and in such amount as the Commissioners 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 in any year and shall
end on the last day of June in the following year. The fiscal year
constitutes the tax year, the budget year and the accounting year.
The President, on such date as the Commissioners by ordinance
determine, but at least thirty-two (32) days before the beginning
of any fiscal year, shall submit a budget to the Commissioners. 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
or exceed the total of the proposed expenditures. The budget shall
be a public record in the office of the Clerk-Treasurer, open to public
inspection by anyone during normal business hours.
Before adopting the budget the Commissioners shall hold a public
hearing thereon after two (2) weeks' notice thereof in some newspaper
or newspapers having general circulation within the municipality.
The Commissioners may insert new items or may increase or decrease
the items of the budget. If the Commissioners increase the total proposed
expenditures, they shall also increase the total anticipated revenues
in an amount at least equal to the 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 elected membership
of the Council is necessary for adoption.
No public money may be expended without having been appropriated
by the Commissioners. 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 President must be approved by the Commissioners before
becoming effective.
No officer or employee during any budget year may 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 appropriated for or transferred
to that general classification of expenditure pursuant to this Charter.
Any contract, verbal or written, made in violation of this Charter
is 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 or leases 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 lapse at the end of the budget year to the
extent that they are not expended or lawfully encumbered. Any unexpended
and unencumbered funds shall be considered a surplus at the end of
the budget year and shall be included among the anticipated revenues
for the next succeeding budget year.
All checks issued in payment of salaries or other municipal
obligations shall be issued and signed by the Clerk-Treasurer and
countersigned by the President. Payment of municipal obligations may,
however, if authorized by the Commissioners, be made by computer deduction
from the municipal bank account or accounts.
All real property and all tangible personal property within
the corporate limits of the town, or personal property which may have
a situs there by reason of the residence of the owner therein, is
subject to taxation for municipal purposes and the assessment used
shall be the same as that for state and county taxes. No authority
is given by this section to impose taxes on any property which is
exempt from taxation by any act of the General Assembly.
From the effective date of the budget, the amount stated therein
as the amount to be raised by the property tax constitutes a determination
of the amount of the tax levy in the corresponding tax year.
Immediately after the levy is made by the Commissioners in each
year, the Clerk-Treasurer shall give notice of the making of the levy
by posting a notice thereof in some public place or places in the
town. He shall make out and mail or deliver in person to each taxpayer
or his agent at his last known address a bill or account of the taxes
due from him. 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 due and the date on which
the taxes will bear interest and penalty. 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 levied on his property.
The taxes provided for in § SHC4-13 of this Charter are due and payable on the first day of July in the year for which they are levied and are overdue and in arrears on the first day of the following October. They shall bear interest while in arrears at the rate of two-thirds of one per centum (1/3 of 1%) for each month or fraction of a month until paid. All taxes not paid and in arrears after the first day of the following January shall be collected as provided in § SHC4-16.
A list of all property on which the town taxes or other public
charges have not been paid and which are in arrears as provided by
§ SHC4-15 of this Charter shall be turned over by the Clerk-Treasurer
to the official of the county responsible for the sale of tax-delinquent
property as provided in state law. An property listed thereon, if
necessary, shall be sold for taxes by this county official, in the
manner prescribed by state law.
All fees received by an 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 Section 40 of Article 19 of the Annotated
Code of Maryland.
During the first six (6) months of any fiscal year, the town
may borrow in anticipation of the collection of the property tax levied
for that fiscal year and may issue tax anticipation notes or other
evidences of indebtedness as evidence of such borrowing. Such tax
anticipation notes or other evidences of indebtedness shall be a first
lien upon the proceeds of such tax and shall mature and be paid not
later than six (6) months after the beginning of the fiscal year in
which they are issued. No tax anticipation notes or other evidences
of indebtedness shall be issued which will cause the total tax anticipation
indebtedness of the town to exceed fifty percentum (50%) of the property
tax levy for the fiscal year in which the notes or other evidences
of indebtedness are issued. All tax anticipation notes or other evidences
of indebtedness shall be authorized by ordinance before being issued.
The Commission shall have the power to regulate all matters concerning
the issuance and sale of tax anticipation notes.
The power and obligation of the town to pay any and all bonds,
notes or other evidences of indebtedness issued by it under the authority
of this Charter shall be unlimited and the town shall levy ad valorem
taxes upon all the taxable property of the town for the payment of
such bonds, notes or other evidences of indebtedness and interest
thereon, without limitation of amount. The faith and credit of the
town is hereby pledged for the payment of the principal of and the
interest on all bonds, notes or other evidences of indebtedness issued
under the authority of this Charter, whether or not such pledge be
stated in the bonds, notes or other evidences of indebtedness or in
the ordinance authorizing their issuance.
All bonds, notes or other evidences of indebtedness validly
issued by the town 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 8-6-1990]
All purchases and contracts for the town government shall be
made by the Clerk-Treasurer. The Commission may provide by ordinance
for rules and regulations regarding the use of competitive bidding
and contracts for all town purchases and contracts. All expenditures
for supplies, materials, equipment, construction of public improvements
or contractual service involving more than five thousand dollars ($5,000.)
shall be made on written contract. The Clerk-Treasurer shall advertise
for sealed bids, in such manner as may be prescribed by ordinance,
for all such written contracts. The written contracts shall be awarded
to the bidder who offers the lowest or best bid, quality of goods
and work, time of delivery or completion and responsibility of bidders
being considered. All such written contracts shall be approved by
the Commissioners before becoming effective. The Clerk-Treasurer may
reject all bids and readvertise. The town, at any time in its discretion,
may employ its own forces for the construction or reconstruction of
public improvements without advertising for (or readvertising for)
or receiving bids. All written contracts may be protected by such
bonds, penalties and conditions as the town may require.
