[Adopted as Art. 3A of the Town Bylaws]
There shall be a consolidated Department of Municipal Finance
as provided under MGL c. 43C, § 11, and as provided for
in the following sections of this bylaw.
The Department of Municipal Finance shall include the following
statutory, bylaw or otherwise authorized presently existing entities
as follows: Town Accountant, Town Treasurer, Administrative Assessor
and Information Technology Personnel. Additionally, the Director of
Municipal Finance, acting in an ex-officio capacity, shall coordinate
and assist the following financial committees: Finance Committee,
Priorities Committee, Capital Outlay Committee.
When in conflict, this bylaw shall prevail over other articles
in the bylaws, or statutes as provided for in MGL c. 43C.
There shall be a Director of Municipal Finance who shall be
appointed by the Select Board and report to the Town Administrator
when acting as the Select Board's designee. The term of office for
said position shall not be less than three years nor more than five
years, subject to removal as provided for in this bylaw.
A.
The Director
of Municipal Finance shall appoint the Accountant, Treasurer, Administrative
Assessor and the Information Technology Personnel, subject to approval
by the Select Board members, except the appointment of the Administrative
Assessor is subject to the approval of the Board of Assessors. In
performing duties where the approval of the Board of Assessors is
statutorily required, the Administrative Assessor may be directed
by the Director of Municipal Finance, but any final decision will
be made by the Board of Assessors.
B.
All officers
appointed by the Director of Municipal Finance may be appointed for
a term of office of up to three years.
The person holding the position of Director of Municipal Finance
may also be appointed to hold in an ex-officio capacity other financial
positions identified in this bylaw, except that no person shall hold
both the Town Accountant and Town Treasurer positions at the same
time.
The Director of Municipal Finance shall be subject to removal
for due cause as determined and so voted upon by the Select Board
or as may be otherwise provided by statute.
The Department of Municipal Finance shall be responsible for
and shall include the following functions:
A.
The coordination of all Town financial services and activities;
B.
The maintenance of all Town accounting records and other financial
statements and the supervision of all annual and special audits or
reviews auditing functions, including such audits or reviews provided
by independent auditors;
C.
The payment of all the Town's obligations;
D.
The receipt of all funds due the Town from any source, either directly
or by means of the responsible department head;
E.
The rendering of advice, assistance and guidance to all other Town
departments, offices and agencies in any matter related to financial
or fiscal affairs;
F.
The monitoring throughout the fiscal year of the expenditure of all
funds by Town departments, offices and agencies, including periodic
reporting to all such departments, offices and agencies on the status
of accounts with recommendations concerning fiscal and financial policies
to be implemented by such departments, offices and agencies;
G.
The supervision of all purchases of goods, materials and supplies
by Town departments, offices and agencies except the School Department
and maintenance of inventory controls;
H.
The supervision of all data processing facilities, functions and
activities.
The Director of Municipal Finance shall be responsible for the
functions of the Department of Municipal Finance. He/She shall be
specifically responsible, in conjunction with the Town Administrator,
for the annual budgeting process.
Subject to the approval of the Select Board, the Director of
Municipal Finance shall serve as the Town Chief Procurement Officer
pursuant to the provisions of MGL c. 30B, § 2.
[Added 5-3-2016 ATM by Art. 17]
A.
The Treasurer
shall have the authority to enter into written installment payment
agreements with persons entitled to redeem parcels in tax title on
such terms and conditions as the Treasurer may determine in the Treasurer’s
reasonable discretion and in accordance with MGL c. 60, § 62A.
This bylaw shall apply to all taxpayers with parcels in tax title
in the Town of Sharon.
B.
All installment
payment agreements shall comply with the following minimum requirements:
(1)
The
installment payment agreement shall have a maximum term of five years;
(2)
The
installment payment agreement may include a waiver of up to 50% of
the interest that has accrued in the tax title account, but only if
the taxpayer complies with the terms of the agreement (no taxes or
collection costs may be waived); and
(3)
The
installment payment agreement must state the amount of the payment
due from the taxpayer at the time of execution of the agreement, which
must be at least 25% of the amount needed to redeem the parcel at
the inception of the agreement.
