[Amended 5-28-1980 by Res. No. 158; 2-13-1985 by Ord. No. 190]
There shall be a Clerk-Treasurer appointed by the Mayor with
the approval of the Council for a term of four years or until his
successor is appointed and qualified. Compensation shall be determined
by the Council. The Clerk-Treasurer shall be the chief financial officer
of the City. The financial powers of the City, except as otherwise
provided by this Charter, shall be exercised by the Clerk-Treasurer
under the direct supervision of the Mayor and City Manager.
Under the supervision of the Mayor, the Clerk-Treasurer shall
have the authority and shall be required to:
A.
Prepare, at the request of the Mayor, an annual budget to be submitted
by the Mayor to the Council.
B.
Supervise and be responsible for the disbursement of all moneys and
have control over all expenditures to assure that budget appropriations
are not exceeded.
C.
Maintain a general accounting system for the City in such form as
the Council may require, not contrary to state law.
D.
Submit, at the end of each fiscal year and at such other times as
the Council may require, a complete financial report to the Council
through the Mayor.
E.
Ascertain that all taxable property within the City is assessed for
taxation.
F.
Collect all taxes, special assessments, license fees, liens and all
other revenues, including utility revenues, of the City and all other
revenues for whose collection the City is responsible and receive
any funds receivable by the City.
G.
Have custody of all public moneys belonging to or under the control
of the City, except as to funds in the control of any set of trustees,
and have custody of all bonds and notes of the City.
H.
Do such other things in relation to the fiscal or financial affairs
of the City as the Mayor or the Council may require or as may be required
elsewhere in this Charter.
The Clerk-Treasurer shall provide a bond with such corporate
surety and in such amount as the Council by ordinance may require.
[Amended 1-24-1979 by Res. No. 147]
The City shall operate on an annual budget. The fiscal year
of the City shall begin on the first day of July and shall end on
the 30th day of June in each year. Such fiscal year shall constitute
the tax year, the budget year and the accounting year.
The Mayor, on such date as the Council by ordinance shall determine,
but at least 20 days before the beginning of any fiscal year, shall
submit a 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 or exceed the total
of the proposed expenditures. The budget shall be a public record
in the office of the Clerk-Treasurer and open to public inspection
by anyone during normal business hours.
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
revenues in an amount at least equal to 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 elected membership
of the Council shall be necessary for adoption.
No public money shall 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 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 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
shall be null and void. Nothing in this section contained, however,
shall prevent 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 for services for a
period exceeding the budget year in Which such contract is made when
such 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.
All checks issued in payment of salaries or other municipal
obligations shall be issued by the Clerk-Treasurer and shall be countersigned
by the Mayor.
[Amended 7-23-2008 by Res. No. 359]
A.
All real property and all tangible personal property within the corporate
limits of the City or personal property 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 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.
B.
The property tax levied upon any real property in the City of Crisfield
that is owned by and used as the principal residence of an individual
who is at least 70 years old shall, upon application of that individual,
be reduced by $100 per tax year, subject to such regulations and procedures
for the application and uniform processing of requests, and for the
imposition of any additional eligibility criteria, as the Mayor and
City Council of Crisfield shall by resolution adopt.
C.
The property tax levied upon any real property in the City of Crisfield
that is not eligible for the Homestead Property Tax Credit under Section
9-105 of the Tax-Property Article of the Annotated Code of Maryland,
which is improved by a structure used for commercial purposes, and
which employs one or more full-time workers on site, shall, upon application
of the owner, be reduced by the amount from which the current year's
taxable assessment exceeds the prior year's taxable assessment by
more than 20%, subject to such regulations and procedures for the
application and uniform processing of requests, and for the imposition
of any additional eligibility criteria, as the Mayor and City Council
of Crisfield shall by resolution adopt. However, no property owner
shall be eligible for a tax credit under this paragraph if the increase
of the owner's property assessment results from a revaluation under
Section 8-104C of the Tax Property Article of the Annotated Code of
Maryland.
D.
The property tax levied upon any real property in the City of Crisfield
that qualifies as "Commercial Waterfront Property," within the meaning
of Section 9-248 of the Tax-Property Article of the Annotated Code
of Maryland, shall, upon application of the owner of that property,
be reduced by $0.05 per $100 of assessed value, per tax year, subject
to such regulations and procedures of the application and uniform
processing of requests, and for the imposition of any additional eligibility
criteria, as the Mayor and City Council of Crisfield shall by resolution
adopt.
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.
Immediately after the levy is made by the Council 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 City.
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. Failure to give or receive any notice
required by this section shall not relieve any taxpayer of the responsibility
to pay on the date established by this Charter all taxes levied on
his property.
[Amended 1-24-1979 by Res. No. 148]
The taxes provided for in § C6-13 of this Charter
shall be due and payable on the first day of July in the year for
which they are levied and shall be overdue and in arrears on the first
day of the following October. They shall bear interest while in arrears
at a rate of 0.66 2/3% for each month or fraction of a month
until paid. All taxes not paid and in arrears after the first day
of the following July shall be collected as provided in § C6-16
of this Charter.
A list of all property on which the City taxes have not been
paid and which are in arrears, as provided by § C6-15 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. All property listed thereon shall, if necessary,
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 City government
in his official capacity shall belong to the City government and be
accounted for to the City.
The financial books and accounts of the City shall be audited
annually as required by § 44 of Article 19 of the Annotated
Code of Maryland (1951), as amended.
During the first six months of any fiscal year, the City shall
have the power to borrow in anticipation of the collection of the
property tax levied for that fiscal year and to 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 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 City to exceed 50% of the property
tax levy for the fiscal year in which such 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 Council shall have the power to regulate all matters concerning
the issuance and sale of tax anticipation notes.
The power and obligation of the City 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 City shall levy ad valorem
taxes upon all the taxable property of the City 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
City is hereby pledged for the payment of the principal of and the
interest on all bonds, notes or other evidences of indebtedness hereafter
issued under the authority of this Charter, whether or not such pledge
is 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 City 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 6-26-1985 by Res. No. 191; 2-9-1994 by Res. No. 243; 5-12-1999 by Res. No. 285]
All purchases and contracts for the City government shall be
made by the Clerk-Treasurer. The Council may provide, by ordinance,
for rules and regulations regarding the use of competitive bidding
and contracts for all City purchases and contracts. All expenditures
for supplies, materials, equipment, construction of public improvements
or contractual service involving more than $4,000 shall be made on
written contract. The Clerk-Treasurer shall be required to seek or
solicit sealed bids, in such manner as may be reasonably calculated
to give notice to prospective bidders, whether by posting, distribution,
advertisement, dissemination through the Internet or otherwise, for
all such written contracts. Such 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 Council before becoming effective. The Clerk-Treasurer shall have
the right to reject all bids and readvertise. The City, at any time
in its discretion, may employ its own forces for the constriction
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 City may
require.
