There shall be a Treasurer appointed by the Mayor with the approval
of the Council. The Treasurer shall serve at the pleasure of the Mayor.
The Treasurer shall be the chief financial officer of the Town and
shall serve under the supervision of the Town Manager or, if there
is no Town Manager, under the supervision of the Mayor. The financial
powers of the Town, except as otherwise provided by this Charter,
shall be exercised by the Treasurer.
Under the supervision of the Mayor, the Treasurer shall have
the authority, and shall be required, to:
(a)
Prepare, at the request of the Mayor, an annual budget.
(b)
Supervise and be responsible for the disbursement of all monies and
have control over all expenditures to assure that budget appropriations
are not exceeded.
(c)
Maintain a general accounting system for the Town in such form as
the Mayor and Council may approve, not contrary to State law.
(d)
Submit at the end of each fiscal year, and at such other times as
the Mayor and Council may require, a complete financial report to
the Mayor and Council.
(e)
Have custody of all public monies belonging to or under the control
of the Town, except funds in the control of any set of trustees, and
have custody of all bonds and notes of the Town.
(f)
Perform any other duties in relation to the fiscal or financial affairs
of the Town as the Mayor and Council may require, or as may be required
elsewhere in this Charter.
The Treasurer shall be bonded with a corporate surety in such
amount as the Mayor and Council may require.
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 of the following year. Such fiscal year shall
constitute the tax year, the budget year, and the accounting year.
The Mayor, on such date as the Council shall determine but at
least thirty (30) days before the beginning of any fiscal year, shall
submit a proposed 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 proposed budget is a public record
and is open to public inspection during normal business hours of the
Town Office.
The Council shall hold a public hearing on the proposed budget
after giving at least two (2) weeks notice of such hearing in the
Town newsletter or other newspaper of general circulation within the
Town. At any time after the public hearing, the Council may adopt
the budget with or without amendment. The Council is not required
to provide public notice or conduct additional public hearings in
the event that the proposed budget is amended after the public hearing.
In amending the budget, the Council may insert new items, or 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 entire Council shall
be necessary for adoption.
No public money may be expended without having been appropriated
by the Council. From the effective date of the budget, the amounts
stated therein as proposed expenditures shall be and become appropriated
to the purposes named therein.
(a)
Supplemental Appropriations. If during the fiscal year there are
available for appropriation revenues in excess of those estimated
in the budget, the Council may make supplemental appropriations for
the year up to the amount of such excess.
(b)
Emergency Appropriations. To meet a public emergency affecting life,
health, property, or the public peace, the Council may make emergency
appropriations by emergency ordinance in accordance with the provisions
of Section 411(f) of this Charter.
(c)
Transfer of Funds. Any transfer of funds between major appropriations
for different purposes must be approved by the Mayor and Council before
becoming effective.
(d)
Procedure. The authorization of supplemental and emergency appropriations
or transfer of funds shall require a two-thirds vote of the entire
Council.
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, 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 have not 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 checks issued in payment of salaries or other municipal
obligations shall be issued and signed by the Treasurer and shall
be countersigned by the Mayor. In either person's absence or
incapacity, the Vice Mayor may sign or countersign a check.
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, is
subject to taxation for municipal purposes. 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 State law.
(a)
Rate. The Council may annually levy such taxes upon taxable real
and business personal property within the corporate limits as it deems
necessary and shall set the tax rates by resolution prior to adoption
of the annual budget.
(b)
Notice of Tax Levy. Each year after the tax levy is made, the Treasurer
or other agent for the Town shall mail or cause to be delivered to
each taxpayer or his/her agent or escrow account servicer, at the
last known address, a bill of taxes due. The Town may cause Town taxes
to be billed with County taxes using Prince George's County as
an agent for the Town. Failure to give or receive this tax bill shall
not relieve any taxpayer of the responsibility to pay all taxes levied
on the taxpayer's property by the dates established in this Charter
or by state law.
(c)
The Council hereby imposes partial year Town tax on all real property
completed or otherwise initially added to the tax roll after the beginning
of the tax year. Provisions for the payment of such partial year property
tax shall be as set forth in Title 10 of the Tax - Property Article
of the Annotated Code of Maryland, as amended from time to time.
(d)
Taxes Constitute Lien. All taxes levied under this Section shall
be a lien on any and all property of the person, corporation, or entity
against whom they are levied.
(a)
Except as otherwise provided in this Charter or applicable state
law, real property taxes 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. For owner-occupied
residential property on a semi-annual payment schedule, the first
installment of property tax shall be due on July 1 of the tax year
and shall be overdue and in arrears on October 1 of the tax year.
The second installment of property tax shall be due on December 1
of the tax year and shall be overdue and in arrears on January 1 of
the tax year. Overdue real property taxes shall incur interest at
the rate of two-thirds (2/3) of one (1) percent (or the maximum interest
rate on overdue taxes allowed by state law) for each month or fraction
thereof until paid. In addition to the said interest on overdue taxes,
a penalty rate of one (1) percent (or the maximum tax penalty rate
allowed by state law) for each month or fraction thereof shall be
imposed on all taxes which are overdue and in arrears.
(b)
Business personal property taxes may be paid without interest or
penalty: (a) on or before September 30, if the bill or account of
taxes due is mailed or delivered to the taxpayer on or before August
31 of the taxable year; or (b) on or before thirty (30) days after
the date of the tax bill or account is received or reasonably should
have been received or is available, if the tax bill is mailed or delivered
to the taxpayer after September 1 of the taxable year. Failure to
give or receive the notice of taxes 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/her personal property.
Personal property taxes that have not been paid by the due date shall
bear interest at the rate of two-thirds (2/3) of one (1) percent (or
the maximum interest rate on overdue taxes allowed by state law) for
each month or fraction thereof until the personal property tax is
paid. In addition to the said interest on overdue personal property
taxes, a penalty rate of one (1) percent (or the maximum tax penalty
allowed by state law) for each month or fraction thereof shall be
imposed on all personal property taxes that are overdue and in arrears.
All fees received by an officer or employee of the Town government
in his or her official capacity shall belong to the Town government
and be accounted for to the Town.
The financial books and accounts of the Town shall be audited
annually as required by State law.
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 taxes 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 the end 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 percent (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.
(a)
General Obligation Bonds. 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. The power
and obligation of the Town to pay any and all general obligation bonds,
notes, or other evidences of indebtedness issued by it under this
authority 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 interests thereon,
without limitation of amount. Except as otherwise provided, the faith
and credit of the Town is hereby pledged for the payment of the principal
of [or] the interest on all general obligation bonds, notes, or other
evidences of indebtedness, hereafter issued under the authority of
this Charter, whether or not such pledge be stated in the general
obligation bonds, notes, or other evidences of indebtedness, or in
the ordinance authorizing their issuance.
(b)
Revenue Bonds. The Town shall have the power to issue revenue bonds
for one or more revenue-producing projects that serve a proper public
purpose. Prior to issuance of revenue bonds, the Council shall enact
an ordinance stating the public purpose for which the proceeds of
the revenue bonds are to be expended. Revenue bonds shall be made
payable, as to both principal and interest, solely from the income,
proceeds, revenues, and funds derived from the project or projects
for which they were issued. The faith and credit of the Town shall
not be pledged for the payment of revenue bonds.
All bonds, notes, or other evidences of indebtedness validly
issued by the Town prior to adoption 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.
(a)
All purchases and contracts for the Town government shall be made
by the Mayor, with the approval of the Council. Expenditures for supplies,
materials, equipment, construction of public improvements or contractual
services involving more than ten thousand dollars ($10,000.00) shall
be made by competitive bidding and all said expenditures involving
more than five thousand dollars ($5,000) shall be by written contracts.
The contract shall be awarded to the bidder who offers the lowest
responsible and responsive bid. In making the award, the Mayor may
consider the quality of goods, time of delivery or completion, and
responsibility and references of the bidders. The Mayor shall have
the right to reject all bids and readvertise. Written contracts may
be protected by such bonds, terms, penalties, and conditions as the
Town may require. The Council may provide by ordinance for rules and
regulations regarding purchasing and contracts for the Town.
(b)
Except as otherwise stated in this Section, for all written contracts
involving an expenditure of more than ten thousand dollars ($10,000.00),
the Mayor 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 for sealed bids based on Town specifications
for the good, work or services. Formal bids shall be submitted sealed
to the Mayor and identified as bids on the envelope. To the extent
the procurement is expected to exceed $25,000 in value, or as otherwise
required by State law, the procurement shall be posted on the Electronic
Maryland Marketplace, the Internet-based procurement system managed
by the Maryland Department of General Services. In lieu of sealed
bids, written quotes or offers may be obtained for purchases from
one thousand dollars ($1,000.00) up to and including ten thousand
dollars ($10,000.00). Insofar as it is possible for purchases above
one thousand dollars ($1,000.00), the written quotations, bids or
offers of at least three businesses or persons shall be obtained.
(c)
When deemed necessary by the Mayor, 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.
(d)
The advertisement required to be published by this section for bids
shall be published not less than two times, at weekly or biweekly
intervals; and the award of such contracts shall be made to the lowest
responsible bidder following the public opening of bids. If two or
more bidders shall be tied for the lowest bid, quality, service or
other considerations, as stated in this Section or by ordinance, being
equal, the contract shall be awarded to a local bidder. If there be
no local bidder, or more than one local bidder, the Mayor shall award
the contract to one of the tied bidders by drawing lots in public.
(e)
The Mayor reserves the right to waive as an informality any immaterial
irregularities contained in any bid or offer. The Town at any time
in its discretion may employ its own forces for the construction or
reconstruction of public improvements or the provision of services
without advertising for (or re-advertising for) or receiving bids
or quotes.
(f)
In order to achieve price discounts, utilize economically beneficial
procurement systems or engage the services of skilled and educated
professionals as an alternative to competitive bidding, the Mayor,
subject to the Council's approval, shall have the authority to
replace the competitive bidding process required by this Section with
the following procurement systems or exceptions to competitive bidding
for the procurement of specific goods or services, or an identifiable
class of goods and services:
(1)
Join or participate in intergovernmental purchasing cooperatives,
(2)
Utilize the prices and terms obtained by competitive bidding
conducted by other public agencies, counties or municipalities within
the United States of America provided that the procurement system
used is deemed to be as competitive as the Town's own requirements,
or
(3)
Engage professional services such as accounting, architecture,
auditing, engineering, law, planning, and surveying.
(g)
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 threatened
or actual termination of essential services, a breakdown in necessary
machinery, or a dangerous condition, which substantially threatens
or adversely affects life, health or property. Under such emergency
circumstances, the Mayor shall, however, whenever practical, secure
competitive telephone bids, advertisements or quotes, and order delivery
to be made by the lowest responsible bidder. The Mayor shall also,
not later than the next regular or special meeting thereafter, submit
to the Council a tabulation of bids or quotes received, if any, and
a written explanation of the circumstances of the emergency.
(h)
The provisions of this Section shall not apply to services furnished
by Town employees, or to such goods or services which are in their
nature unusual or unique, and not subject to competition as determined
by the specific findings of the Council and entered into the Town
journal. (Res. No. 01-2013, 5-21-2013)
