The City shall operate on an annual budget. The fiscal year of the City 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 Council shall adopt a budget on such date as they shall determine, but at least thirty-two (32) days before the beginning of any fiscal year. 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 City Clerk, open to public inspection by anyone during normal business hours. The budget shall reflect no deficit spending.
(a)
Before adopting the budget the Council shall hold a public hearing thereon after notice thereof in some newspaper or newspapers having general circulation within the City. 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.
(b)
If the budget is not approved by July 1, a majority vote of the Council shall be necessary to extend the current budget for a single thirty day period. Expenditures for that period shall not exceed one-twelfth (1/12) of the annual expenses provided in the budget of the previous fiscal year.
No public money may be expended without having been approved and appropriated by the Council.
Any transfer of funds between major appropriations for different purposes 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 amount appropriated for or transferred to that general classification of expenditure pursuant to this Charter. Any contract verbal or written, made in violation of this section 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 or 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. 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 real property within the corporate limits of the City shall be subject to taxation for municipal purposes. The assessment used for municipal taxation shall be the same as that for State and County taxes. No authority is given by this section to impose taxes on 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 shall constitute a determination of the amount of the tax levy in the corresponding tax year.
[Amended 5-3-2021 by Res. No. CA-21-08]
Immediately after the levy is made by the Council in each year, the Chief Financial Officer shall give notice of the making of the levy by posting a notice thereof in some public place or places in the City. He or she shall make out and mail or deliver in person to each taxpayer or his or her agent at their last known address a bill or account of the taxes due from them. This bill or account shall contain a statement of the amount of real estate 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 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 their property.
The taxes provided for in § C-810 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 such rate as may from time to time be provided by the laws of the State of Maryland for each month or fraction of a month until paid.
[Amended 5-3-2021 by Res. No. CA-21-08]
(a)
Any unpaid, state, county and City taxes on real property constitute a lien on the real property from the date they become due until paid, as provided by § C-811 of this Charter and § 14-804 et seq. of the Tax-Property Article of the Annotated Code of Maryland.
(1)
Except as provided in paragraph (2) of this subsection, all unpaid taxes on real property shall be, until paid, liens on the real property in respect to which they are imposed from the date they became or become payable.
(2)
A lien on real property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the real property.
(b)
All unpaid tax on personal property is a lien on the personal property and on the real property of the owner of the personal property in the same manner in which taxes on real property are now liens on the real property with respect to which they are imposed in all subdivisions of the State; provided that the lien will attach to the real property only after the notice has been recorded and indexed among the judgment records in the office of the clerk of the circuit court in the county where the land lies, or is recorded and indexed on the tax rolls of the subdivision. Any subdivision, in lieu of recording in the appropriate court, may use a lien reporting system, and any subdivision so doing shall provide, on request, a lien report or memorandum with respect to any particular person.
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 by the City.
The financial books and accounts of the City shall be audited annually in a manner determined by the Council but not contrary to applicable State law.
The City shall have the power to borrow in anticipation of the collection of current taxes and to issue tax anticipation notes or other indebtedness as evidence of such borrowing. Such tax anticipation notes or other evidence of indebtedness shall be a first lien upon the proceeds of such tax and shall mature and be paid not later than eighteen (18) months from their date of issue. The Council shall have the power to regulate all matters concerning the issuance of tax anticipation notes.
The City shall have the power to borrow money for any proper public purpose and to evidence such borrowing by the issue and sale of its general obligation bonds, notes, or other certificates of indebtedness in the manner prescribed in Sections 31 to 37, inclusive, of Article 23A of the Annotated Code of Maryland (1957 edition, as amended), title "Municipal Corporations," subtitle "Creation of Municipal Public Debt."[1]
[1]
Editor's Note: Article 23A, Sections 31 to 37, of the Annotated Code of Maryland, were repealed by Acts 2013, ch. 119, § 1, effective October 1, 2013. See now the Local Government Article.
[Amended 3-11-2013 by Res. No. R-13-15]
(a)
The City shall have the power to borrow money for any proper public purpose and to evidence such borrowing by the issue and sale of its general obligation bonds, notes or other evidences of indebtedness in the manner prescribed in this Section.
(b)
All general obligation bonds, notes or other evidences of indebtedness issued under the provisions of this Section shall be authorized by an ordinance that shall contain: (1) a statement of the maximum aggregate principal amount of such obligations to be issued; (2) a statement of the purpose or purposes for which the proceeds of such obligations are to be expended; (3) a pledge of the security for such obligations and, if applicable, a statement that such obligations shall be payable in the first instance from a specified source of revenue or provisions for the making of such statement by resolution; and (4) a requirement that, subject to the provisions of subsection (d) below, prior to the issuance of any such obligations, the Council shall adopt a resolution in accordance with the provisions of subsection (c) below.
(c)
Prior to issuing any such obligations identified in subsection (b) above, the Council shall adopt a resolution containing, determining or providing for the determination of, or approving or providing for the approval of: (1) the designation, date of issue, denomination or denominations, form or forms and tenor of such obligations; (2) the rate or rates of interest payable on such obligations (which may be fixed or variable or may be determined by a method approved or provided for); (3) the date or dates and amount or amounts of maturity, which may be in any denomination and which may be in serial and/or term maturities or otherwise payable in installments; (4) the manner of selling such obligations, which may be either by solicitation of competitive bids at public sale after publication or dissemination of the notice of sale or a summary thereof or by private (negotiated) sale without advertisement or solicitation of competitive bids; (5) the price or prices of such obligations, which may be at, above or below par value; (6) any desired provisions relating to the redemption or put of such obligations prior to maturity (which may be at, above or below par value), and the manner of publishing or otherwise giving notice of such redemption or put; (7) the manner of executing and sealing such obligations, which may be by facsimile; (8) any documents pursuant to which such obligations are to be issued or secured, including, without limitation, agreements with banks, fiduciaries, insurers or others for the purpose of enhancing the marketability of or as security for such obligations and for securing any tender option granted to the holders thereof; and (9) such other provisions regarding the terms, conditions, issuance, sale, delivery and security of and for such obligations as the Council may determine necessary or desirable, including, without limitation, whether such obligations shall be sold for cash or other valuable consideration or further specifying the purposes for which such obligations are to be expended (within the limitations set forth in the applicable ordinance). By resolution the Council may delegate to a specified official or officials the authority to approve any matters or make any determinations contemplated by this subsection (c). A resolution adopted pursuant to this subsection (c) may be introduced and adopted at a single session of the Council and shall become effective immediately upon adoption or upon the date specified in such resolution.
(d)
The Council may, at its option, determine or provide for the determination of, or approve or provide for the approval of, any of the matters referenced in subsection (c) above by ordinance instead of by resolution.
(e)
In connection with any sale of general obligation bonds, notes or other evidences of indebtedness by the solicitation of competitive bids at public sale, any such competitive bids may be delivered by electronic and/or facsimile means and/or by any other then-commercially reasonable manner for the public sale of municipal obligations by competitive bid; and any notice of sale may be published solely in summary form in a newspaper of general circulation in the City and/or in a generally recognized financial journal such as The Bond Buyer, or any notice of sale, rather than being published in full or summary form, may be made available solely via the internet or by other electronic means and/or by any other then-commercially reasonable manner for the sale of municipal obligations, all as determined by the Council by resolution or ordinance in accordance with the provisions of subsection (c) or subsection (d) above, as applicable. To the extent the Council determines to publish the notice of sale in full or summary form, any such publication need only be made once at least seven (7) days before the initial date fixed for sale.
(f)
The power conferred on the City under this Section shall be deemed to be additional and supplemental to any other general obligation borrowing authority granted to the City by Maryland, City or federal law, and the City may authorize, issue and secure any such general obligation debt in conformity with this Section and/or any other applicable law.
The power and obligation of the City to pay any and all bonds, notes, or other evidences of indebtedness issued by it shall be unlimited and the City shall levy ad valorem taxes upon all the taxable property in the City for the payment of such bonds, notes, or other evidences of indebtedness and interest thereon. 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 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 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 12-10-2012 by Res. No. R-13-14; ]
(a)
The Council shall have the power to provide by ordinance for rules and regulations regarding purchasing procedures such as the use of competitive bids.
(b)
The City Administrator may spend up to five thousand dollars ($5,000) without Council approval that has been approved by the fiscal year budget for supplies, materials, equipment, construction of improvements, services and city-related expenses. The City Administrator shall obtain Council approval (which approval may be made by resolution or motion) for any expenditures for supplies, materials, equipment, construction of improvements, services and city-related expenses in excess of five thousand ($5,000). Except as otherwise provided in this § C-820, the provider of any supplies, materials, equipment, construction of improvements, services and city-related expenses costing in excess of five thousand ($5,000) shall be selected by competitive bid as established by this Charter and ordinances of the Council and any such expenditures shall be made on written contract. The City Administrator shall be required to advertise for sealed bids for any such written contract in such manner as may be prescribed by ordinance. Any such written contract shall be awarded to the bidder who offers the lowest or best bid and the best quality of goods and work and time of delivery or completion, with the responsibility of the bidders considered. By Resolution, the Council may approve or authorize one or more appropriate officials to approve any such written contract before the same becomes effective. The Council shall have the right to reject bids and readvertise. The city, 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 city may require.
[Amended 1-12-2015 by Res. No. R-15-12; 5-7-2018 by Res. No. CA-18-03; 5-3-2021 by Res. No. CA-21-08]
(c)
The Council may exempt contracts involving professional services in excess of five thousand dollars ($5,000), including (without limitation) accounting, architectural, auditing, consulting, computer maintenance and support services, engineering, legal, planning, or surveying services, from competitive bidding and any such written professional services contracts may be negotiated by the City Administrator with the approval of the Council or by the Council itself. By Resolution the Council may (1) provide for the exemption of any such written professional services contract from competitive bidding and (2) approve or authorize one or more appropriate officials to approve the written contract for any such negotiated professional services.
[Amended 5-7-2018 by Res. No. CA-18-03; 5-3-2021 by Res. No. CA-21-08]
(d)
Except with the respect to the selection of the primary development entity with which the city shall enter into any public-private partnership (which selection of such primary entity shall be made in accordance with the provisions of subsection (b) above), the Council may exempt contracts with individuals or entities involving supplies, materials, equipment, construction of improvements, services or city-related expenses in excess of five thousand dollars ($5,000) to be entered into in connection with any public-private partnership undertaken by the city from competitive bidding and any such written ancillary public-private partnership contracts may be negotiated by the city administrator with the approval of the council or by the council itself. By resolution the Council may (1) provide for the exemption of any such written ancillary public-private partnership contract from competitive bidding and (2) approve or authorize one or more appropriate officials to approve the written contract for any such ancillary public-private partnership supplies, materials, equipment, construction of improvements, services or city-related expenses. The provisions of this subsection (d) shall be liberally construed in connection with any public-private partnership undertaken by the city.
[Amended 5-7-2018 by Res. No. CA-18-03; 5-3-2021 by Res. No. CA-21-08]