[Ref. El. 11-3-1998]
It shall be the duty of the town manager to compile preliminary
estimates for the annual budget. The head of each department, office
or agency of the town supported wholly or in part from town funds,
or for which a specific town appropriation is made, except the board
of education, shall, at least ninety (90) days before the end of the
fiscal year, file with the town manager on forms provided by the town
manager a detailed estimate of the expenditures to be made by said
department or agency and the revenue, other than tax revenues, to
be collected thereby in the ensuing fiscal year.
[Ref. El. 11-6-1973,
eff. 11-6-1973; Ref. El. 11-3-1998]
Not later than thirty (30) days before the date of the annual
budget meeting of the town, the town manager shall present to the
council:
(a) Estimates of revenue, presenting in parallel columns the itemized
receipts collected in the last-completed fiscal year, the receipts
estimated to be collected during the remainder of the current fiscal
year, and estimates of the receipts to be collected in the ensuing
fiscal year;
(b) Itemized estimates of expenditures, presenting in parallel columns
the actual expenditures for each department, office or agency for
the last-completed fiscal year, the expenditures as estimated for
the current fiscal year and the manager's recommendations of
the amounts to be appropriated for the ensuing fiscal year. The manager
shall present reasons for these recommendations. The president of
the board of education shall have the same duties and follow the same
procedure with respect to the budget for the board of education;
(c) A program previously considered and acted upon by the town plan and zoning commission, in accordance with section
8-24 of the general statutes, as amended, concerning municipal improvements, of proposed capital projects for the ensuing fiscal year and for the fiscal years thereafter. Estimates of the cost of such projects shall be submitted by each department, office or agency annually in the form and manner prescribed by the manager. The manager shall prepare a six-year capital improvements program and shall recommend to the council those projects to be undertaken during the first year of such program and the method of financing the same. The council will establish by ordinance a capital improvement committee with at least one representative from the Public Building Commission to advise and assist the manager in preparing said program for the second through the sixth year of such program.
(d) Nothing herein shall preclude the council from approving any capital
project not included in the above described program.
(e) Times of performance specified in this section are not of the essence,
but are goals to be achieved for the orderly processing of the town
budget.
[Ref. El. 11-3-1998]
The format of the supporting documentation for the estimates presented to the council under sections
8-2(a) and 8-2(b) shall be determined by the town council before January 15. The council shall hold one or more public hearings not later than fifteen (15) days before the annual budget meeting at which any elector or taxpayer may have an opportunity to be heard regarding appropriations for the ensuing fiscal year. Following receipt of the estimates from the town manager and the president of the board of education and the holding of such public hearing or hearings, the council shall prepare a budget which complies with any minimum standards or requirements of the state tax department and shall recommend the same to the annual budget meeting of the town. Sufficient copies of said budget shall be made so as to be available for general distribution in the office of the town clerk and the town manager, and at least five (5) days prior to said annual budget meeting the council shall cause to be published in a newspaper having circulation in the town a summary of the budget showing anticipated revenues by major sources, proposed expenditures by functions or departments, and the amount to be raised by taxation. The budget shall become effective when approved by said annual budget meeting and an official copy shall be filed with the town clerk.
[Ref. El. 11-4-1980;
Ref. El. 11-3-1998]
An emergency appropriation shall be only for the immediate preservation of the public peace, health, and safety; it shall contain an explicit statement of the nature of the emergency; and it shall be adopted by not less than six (6) affirmative votes of the council. In no event shall the annual budget or any appropriation, except as herein provided, constitute an emergency resolution. For the purpose of meeting an emergency as herein defined, including the prevention of the breakdown of any essential service rendered by a department board, commission, or agency of the town, the council by an affirmative vote of not less than six (6) of its members may appropriate, notwithstanding any other provision of this charter, a sum not to exceed one (1) per cent of the current tax levy in any one year. In the absence of unappropriated available revenues to meet emergency appropriations hereunder, the town council may by resolution authorize the issuance of notes or bonds. The outstanding total of such notes or bonds shall not exceed one (1) per cent of the current tax levy. All such notes of any fiscal year shall be paid not later than the last day of the fiscal year two (2) years following the budget year in which the emergency appropriation was made. The provisions of sections
9-3 and 9-4 of this charter shall not apply to an emergency.
It shall be the duty of the collector of revenue to prepare
and mail to each taxpayer, at least seven (7) days before the date
when taxes are due and payable, a tax bill the form of which shall
be acceptable to the state tax commissioner.
Except as specifically provided in this charter, the assessment
of property for taxation and the collection of taxes shall be carried
on as provided in the general or special laws of the state applicable
to the town.