There shall be a Treasurer. He shall serve at the pleasure of
the Mayor. His compensation shall be determined by the Council. The
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 Treasurer under the direct supervision of
the Mayor. (Res., March, 1963, sec. 40; Res. September 24, 1971; P.L.L.
1963, sec. 44.)
(a)
Listed. Under the supervision of the mayor, the Treasurer shall have
authority and shall be required to:
(b)
Budget. Prepare at the request of the mayor an annual budget to be
submitted by the mayor to the council.
(c)
Expenditures. Supervise and be responsible for the disbursement of
all moneys and have control over all expenditures to assure that budget
appropriations are not exceeded.
(d)
Accounts. Maintain a general accounting system for the town in such
form as the council may require, not contrary to State law.
(e)
Reports. 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.
(f)
Assessments. Ascertain that all taxable property within the town
is assessed for taxation.
(g)
Collections. 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.
(h)
Custody of moneys. 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.
(i)
Other duties. Do such other things in relation to the fiscal or financial
affairs of the town as the mayor or the council may require or as
may be required elsewhere in this charter. (Res., March, 1963, sec.
41; P.L.L. 1963, sec. 45.)
There shall also be a town clerk. (Res., March, 1963, sec. 41A;
P.L.L. 1963, sec. 46.)
The Treasurer shall provide a bond with such corporate surety
and in such amount as the council by ordinance may require. (Res.,
March, 1963, sec. 42; P.L.L. 1963, sec. 47.)
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 in each year. Such fiscal year shall constitute
the tax year, the budget year, and the accounting year. (Res., March,
1963, sec. 43; P.L.L. 1963, sec. 48.)
The mayor, on such date as the council by ordinance shall determine,
but at least thirty-two 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, open to public inspection by
anyone during normal business hours. (Res., March, 1963, sec. 44;
P.L.L. 1963, sec. 49.)
Before adopting the budget the council shall hold a public hearing
thereon after two weeks' notice thereof in some newspaper or newspapers
having general circulation within the municipality. 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. (Res., March, 1963, sec. 45; P.L.L.
1963, sec. 50.)
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. (Res.,
March, 1963, sec. 46; P.L.L. 1963, sec. 51.)
Funds appropriated for each annual budget shall not be expended
or transferred for any purpose other than that for which appropriated,
unless approved by a two-thirds vote of all elected Council members.
(Res., March, 1963, sec. 47; Res. 4-90, 10/5/90; P.L.L. 1963, sec.
52.)
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 or for services for
a period exceeding the budget year in which such contract is made,
when such contract is permitted by law. (Res., March, 1963, sec. 48;
P.L.L. 1963, sec. 53.)
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. (Res., March, 1963,
sec. 49; P.L.L. 1963, sec. 54.)
All checks issued in payment of salaries or other municipal
obligations shall be issued and signed by the Treasurer. (Res., March,
1963, sec. 50; P.L.L. 1963, sec. 55.)
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, 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. (Res., March,
1963, sec. 51; Res. January 26, 1968; Res. September 24, 1971; P.L.L.
1963, sec. 56.)
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. (Res., March, 1963, sec. 52; P.L.L. 1963, sec. 57.)
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 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. 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. (Res., March, 1963, sec. 53; P.L.L. 1963, sec. 58.)
(a)
Except as provided for in subsection (b), the taxes provided for in Section C-714 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 the rate of one percent (1%) for each month or fraction of a month until paid. All taxes not paid and in arrears after the first day of the second January following the year for which the taxes are levied shall be collected as provided in Section C-717 of this charter.
(b)
The owner of an owner-occupied residential property may elect to
pay the taxes provided for in Section C-714 of this charter on a semiannual
basis.
(1)
Election of schedule. A semiannual payment schedule under this
subsection may be elected at the time of the transfer of property
or on an annual basis, by any current or future owner of owner-occupied
residential property. A semiannual payment schedule election made
at the time of the transfer of property shall apply to the property
tax due for the tax year following the transfer of the property.
(2)
Service charge. A property owner electing to pay real property
taxes under a semiannual payment schedule authorized by this subsection
(b) shall pay a service charge with the second installment. The service
charge shall be adopted by the Town as part of the adoption of the
property tax rate under Section C-714 of this charter, and shall be
expressed as a percentage of the amount of tax due at the second installment.
The service charge shall be shown on the tax bill as a percent and
actual dollar amount charged. The service charge shall be calculated
in an amount reasonably equivalent to the anticipated lost interest
income associated with the delay in payment of the second installment
and the addition of administrative expenses associated with the semiannual
payment, not exceeding twenty-five percent (25%) of the charge for
lost interest. The service charge shall not be considered to be a
property tax for the purposes of any provisions of any public local
law or this charter that limits the property tax rate or property
tax revenues.
(3)
Contents of a semiannual property tax bill. The property tax
bill under a semiannual schedule shall include two semiannual payment
coupons that may be submitted either separately with the appropriate
payment as semiannual payments or at the same time with a single annual
payment, and shall state:
(i)
The amount of the tax due if paid in full, including any applicable
discounts for early payment;
(ii)
The amount of the tax due if paid in semiannual installments,
including any applicable discounts for early payment of the first
installment;
(iii)
The amount of the service charge to be paid with
the second installment;
(iv)
The date the tax payment is due.
(4)
Payment due date. The first installment under a semiannual schedule
is due on July 1st of the tax year and may be paid without interest
on or before September 30th of the tax year. The second installment
under a semiannual schedule is due on January 1st of the tax year
and except for the service charge, may be paid without interest on
or before January 31st of the tax year.
(5)
Payment from escrow account. If an escrow account is established for the payment of the property tax, the tax shall be paid in annual or semiannual installments as directed by the owner or borrower. Nothing in this subsection (5) relieves the owner or borrower from making the election required by subsection (b)(1). (Res., March, 1963, sec. 54; Res. January 26, 1968; Res. January 28, 1972; Res. R-45-87, 5-9-87; Res. R-96-1, 4-18-96; P.L.L. 1963, sec. 59.)
A list of all property on which the town taxes have not been
paid and which are in arrears as provided by Section 59 (C-716) 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. (Res., March, 1963, sec. 55; P.L.L. 1963, sec. 60.)
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. (Res., March, 1963, sec. 56; P.L.L. 1963,
sec. 61.)
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. (Res., March, 1963, sec. 57; P.L.L. 1963, sec. 62.)
During the first six months of any fiscal year, the town 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 town to exceed fifty per centum
(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.
(Res., March, 1963, sec. 58; P.L.L. 1963, sec. 63.)
(a)
The town shall have the power to borrow money for any proper public
purpose and to evidence such borrowing by the issuance and sale of
its general obligation bonds, notes or other evidences of indebtedness
in the manner prescribed in this section.
(b)
As determined by and provided in the authorizing ordinance of the
council, the bonds, notes or other evidences of indebtedness of the
town may be issued and sold:
(1)
By private (negotiated) sale without advertisement or solicitation
of competitive bids or by the solicitation of competitive bids at
public sale after publication of the notice of sale in the manner
prescribed by public general law;
(2)
For a price or prices which may be at, above or below the par
value of the bonds, notes, or other evidences of indebtedness;
(3)
At a rate of interest or rates of interest that may be fixed
or variable or may be determined by a method approved by the council;
and
(4)
For either cash or other valuable consideration;
(c)
The town may enter into agreements with agents, banks, fiduciaries,
insurers or others for the purpose of enhancing the marketability
of or as security for the bonds, notes or other evidences of indebtedness
and for securing any tender option granted to holders thereof.
(d)
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 section 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 as to rate or amount. The full 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,
hereafter issued under the authority of this section, whether or not
such pledge be stated in the bonds, notes or other evidences of indebtedness,
or in the ordinance authorizing their issuance. (Res. 1988-01, April
8, 1988.)
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. (Res., March, 1963, sec. 60; P.L.L. 1963, sec. 65.)
A.
Expenditures for supplies, materials, equipment, contractual services
and other ordinary and necessary expenditures involving Ten Thousand
Dollars ($10,000) may be made on the sole authority of the Mayor.
The Treasurer shall notify the Town Council in writing of all expenditures
greater than Five Thousand Dollars ($5,000) and up to Ten Thousand
Dollars ($10,000) no later than Thirty (30) days after the cost is
incurred.
B.
All expenditures of more than Ten Thousand Dollars ($10,000) shall
be made on written contract and shall be made upon Council approval.
For all expenditures under Sixty Thousand Dollars ($60,000), the Treasurer,
in consultation with the appropriate professionals, shall solicit
bids or proposals for the cost thereof, by giving notice by mail,
telephone, or other appropriate means, to such businesses/persons
as the Treasurer may select in order to discourage uniform bidding
and to obtain as full and open a competition as possible. At least
three such bids or proposals shall be secured whenever possible.
C.
On all written contracts involving an expenditure of more than Sixty
Thousand Dollars ($60,000.00), the Treasurer, in consultation with
appropriate professionals, shall be required to utilize the formal
procedure of competitive bidding and shall publish an advertisement
in a newspaper of general circulation in the Town/County for sealed
bids based on Town specifications for the work/services. Insofar as
it is possible, the written quotations or offers of at least three
businesses/persons shall be obtained. Bids shall be submitted sealed
to the Treasurer and identified as bids on the envelope. When deemed
necessary by the Town, deposits shall be prescribed in the public
notices inviting bids. Unsuccessful bidders shall be entitled to a
return of their bid deposits where the Town has required such. In
any case, where a successful bidder fails to execute a contract within
twenty (20) days after the award, his bid deposit shall be taken and
considered as liquidated damages, and not as a penalty, for failure
of such bidder to execute said contract. Upon the proper execution
of such contract by a successful bidder, his bid deposit shall be
returned to him. The advertisement required to be published by this
section shall be published not less than two times, at weekly intervals;
and the award of such contracts shall be made to the lowest responsible
bidder following the public opening of bids.
D.
All purchases/contracts for which bids are solicited pursuant to
this section shall be awarded, with Council approval, to the "lowest
responsible bidder." In awarding any such contract, the Council may,
in addition to price, consider:
(1)
the
ability, capacity and skill of the bidder to perform the contract
or provide the service required;
(2)
whether
the bidder can perform the contract or provide the service promptly
or within the time specified, without delay or interference;
(3)
the
character, integrity, reputation, judgment, experience and efficiency
of the bidder;
(4)
the
quality of performance of previous contracts or services;
(5)
the
previous and existing compliance by the bidder with laws and ordinances
relating to the contract/service;
(6)
the
sufficiency of the financial resources and ability of the bidder to
perform the contract or provide the services
(7)
the
ability of the bidder to provide future maintenance and service for
the use of the subject of the contract;
(8)
such
other information as may be secured by the Treasurer/Council having
a bearing on the decision to award the contract.
E.
If two or more bidders shall be tied for the lowest bid, quality
and service being equal, the contract shall be awarded to a local
bidder. If there be no local bidder, or more than one local bidder,
the Treasurer shall award the contract to one of the tied bidders
by drawing lots in public.
F.
The Council shall have the right to reject all bids and re-advertise.
The Council also reserves the right to waive any informalities in
the formal bidding procedure for good cause. 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
re-advertising for) or receiving bids. All written contracts shall
be protected by such bonds, penalties and conditions as the Council
may require.
G.
In order to achieve price discounts and utilize economically beneficial
procurement systems as an alternative to competitive bidding, the
Town, subject to the Council's approval, shall have the authority
to replace the competitive bidding required by this Section with the
following procurement systems for the procurement of specific goods
and services or an identifiable class of goods and services:
H.
In cases of emergency, purchases may be made and contracts entered
into without resort to the provisions of this section. An "emergency,"
for purposes of this section, shall be deemed to exist when a breakdown
in machinery and/or a threatened or actual termination of essential
services or a dangerous condition affecting life or property develops.
Under such emergency circumstances, the Treasurer shall, however,
whenever practical, secure competitive telephone bids and order delivery
to be made by the lowest responsible bidder. The Treasurer shall also,
not later than the next regular business day thereafter, submit to
the Council a tabulation of bids received, if any, and a written explanation
of the circumstances of the emergency.
I.
The provisions of this section shall not apply to services furnished
by Town employees, to professional services, or to such services which
are in their nature unusual and not subject to competition. (Res.
R-39-86, 12-6-86; Res. 5-90, 10-5-90; Res. R-02-3, 9-6-02; Res. R-03-4,
10-10-03; Res., March, 1963, sec. 61; P.L.L. 1963, sec. 66; Res. 10-28-83-2,
12-17-83; Res. R-07-19; 11-9-07; Res. CAR 19-1, 6-7-2019.)
Notwithstanding the provisions of Sections C-708, C-709, C-710
and C-711 of the Charter, upon the passage of an ordinance by the
affirmative vote of a majority of the Town Council, the Town shall
be authorized to borrow money from one fund of the Town and to deliver
the money so borrowed to another fund of the Town, so long as the
ordinance identifies the terms and conditions of repayment, including
any interest to be charged to the borrowing fund. The borrowing between
funds authorized by this Section shall be permitted even if the terms
and conditions of repayment provide that repayment shall occur in
different budget years. Nothing in this Section shall authorize the
Town to borrow money from a fund that has been lawfully encumbered.
(Res. 03-05, 12-5-03.)
