[Amended 6-3-2019 by Res.
No. 520]
A. There shall be a Finance Director appointed by the City Manager with
the approval of the Council. He/she shall serve at the pleasure of
the City Manager. His/her compensation shall be determined by the
Council.
B. The financial powers of the City, except as otherwise provided by
this Charter, shall be exercised by the Finance Director under the
direct supervision of the City Manager.
[Amended 6-3-2019 by Res.
No. 520]
Under the supervision of the City Manager, the Finance Director
shall have authority and shall be required to:
A. Prepare at the request of the City Manager an annual budget to be
submitted by the City Manager to the Council.
B. Supervise and be responsible for the disbursement of all moneys and
have control over all expenditures to assure that budget appropriations
are not exceeded.
C. Maintain a general accounting system for the City in such form as
the Council may require, not contrary to State law.
D. 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 City Manager.
E. Ascertain that all taxable property within the City is assessed for
taxation.
F. Collect all taxes, special assessments, license fees, liens and all
other revenues (including utility revenues) of the City and all other
revenues for whose collection the City is responsible, and receive
any funds receivable by the City.
G. Have custody of all public moneys, belonging to or under the control
of the City, except as to funds in the control of any set of trustees,
and have custody of all bonds and notes of the City.
H. Do such other things in relation to the fiscal or financial affairs
of the City as the Mayor, Council or City Manager may require or as
may be required elsewhere in this Charter.
[Amended 6-3-2019 by Res.
No. 520]
The Finance Director shall provide a bond with such corporate
surety and in such amount as the Council by Ordinance may require.
The City shall operate on an annual budget. The fiscal year
of the City 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.
The City Manager, on such date as the Council by resolution
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 City Manager and open to public
inspection by any one during normal business hours.
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 proposed expenditures. The budget shall be prepared
and adopted in the form of a resolution before the first day of July
in every year.
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.
Any transfer of funds between major appropriations for different
purposes by the City Manager 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 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.
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.
[Amended 12-20-1982 by Res. No. 132; 6-3-2019 by Res. No. 520]
All checks issued in payment of salaries and other municipal
obligations shall be issued and signed by the Finance Director or
in the event of the Director's absence or disability the Council may
authorize some other officer of the City to issue and sign such checks.
All checks must be countersigned by one of the Vice-Presidents of
the City Council or in their absence, by the President of the City
Council. In the absence of the President and Vice-Presidents of the
City Council, the Temporary President of the Council must countersign
the checks.
All real property and all tangible personal property within
the corporate limits of the City 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. Except
that the Mayor and Council may, whenever it shall seem expedient for
the encouragement of the establishment of manufactures and manufacturing
industries in the City, provide by ordinance for the exemption from
taxation for municipal purposes, for a period of time not to exceed
ten years, lands, machinery, tools, implements and buildings located
in Pocomoke City and used by such manufactures in the usual conduct
of their manufacturing business. 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.
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 year
and the tax rate determined shall be passed as a resolution by the
Council.
[Amended 6-3-2019 by Res.
No. 520; 10-18-2021 by Res. No. 545]
Immediately after the levy is made by the Council in each year,
the Finance Director shall give notice of the making of the levy by
posting a notice thereof in some public place or places in the City. The
Finance Director shall make out and mail or deliver in person to each
taxpayer or the agent at the last known address a bill or account
of the taxes due from the taxpayer. 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 the property.
[Amended 6-12-1972 by Res. No. 48; 8-2-1982 by Res. No. 130, approved 8-2-1982]
The taxes provided for in Section C-56 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. Discounts for payments made prior to the first day of October shall be at the rate established by Resolution of the Council. Taxes shall bear interest while in arrears at the rate established by Resolution of the Council. All taxes not paid and in arrears after the first day of the following January shall be collected as provided in Section
C-59.
[Amended 6-12-1972 by Res. No. 49; 6-3-2019 by Res. No. 520; 10-18-2021 by Res. No. 545]
A list of all property on which the City taxes have not been
paid and which are in arrears, as provided by Section C-58 of this
Charter, shall be turned over by the Finance Director 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
and if not sold for taxes by this County official, be sold by the
City Clerk, in the manner prescribed by State law.
[Amended 10-18-2021 by Res. No. 545]
All fees received by an officer or employee of the City government
acting in official capacity shall belong to the City government and
be accounted for to the City.
The financial books and accounts of the City shall be audited
annually as required by Article 19 of the Annotated Code of Maryland,
(1957 Edition, as amended).
[Added 10-14-1968 by Res.
No. 19]
The City shall have the power to borrow money for any public
purpose, including the refinancing of any outstanding indebtedness,
and to evidence such borrowing by the issue and sale of its general
obligation bonds, or notes issued in anticipation thereof, the same
to be issued and sold in the manner prescribed in Sections 31-37,
inclusive, of Article 23A of the Annotated Code of Maryland (1957
Edition) (1966 Replacement Volume), title "Corporations-Municipal,"
subtitle "Home Rule," subheading "Creation of Municipal Public Debt,"
provided, however, that if the ordinance or ordinances authorizing
the issue and sale of any of such bonds or notes shall so specify,
the bonds or notes may be sold at private sale, without advertisement
or publication of notice of sale, or solicitation of competitive bids.
During the first six months of any fiscal year, the City 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 City 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.
The power and obligation of the City to pay any and all bonds,
notes, or other evidences of indebtedness issued by it under the authority
of this Charter shall be unlimited and the City shall levy ad valorem
taxes upon all the taxable property of the City for the payment of
such bonds, notes, or other evidences of indebtedness and interest
thereon, without limitation of amount. The faith and credit of the
City is hereby pledged for the payment of the principal of and the
interest on all bonds, note, 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 or resolutions 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 4-16-1973 by Res. No. 51, approved 4-17-1973; 10-19-1987 by Res.
No. 170; 11-20-1995 by Res. No. 266]
All purchases and contracts for the City government shall be
made by the City Manager. The Council may provide by ordinance or
resolution for rules and regulations regarding the use of competitive
bidding and contracts for all City purchases and contracts. All expenditures
for supplies, materials, equipment, construction of public improvements,
or contractual services involving more than five thousand dollars
($5,000.00) shall be made on written contract. The City Manager shall
be required to advertise for sealed bids, in such manner as may be
prescribed by ordinance or resolution for all such contracts except
in those instances where the Council determines that it would be in
the best interest of the City to waive the requirements for advertising
and/or sealed bids. Such written contracts shall be awarded to the
bidder who offers the lowest or best bid, quality of goods and work,
time of delivery or completion, and responsibility of bidders being
considered. All such written contracts shall be approved by the Council
before becoming effective. The City Manager shall have the right to
reject all bids and readvertise. The City Manager, at any time in
his/her discretion, may employ City 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 Manager
may require.
[Amended 6-3-2019 by Res.
No. 520]
The City Manager, with the approval of the Council, shall appoint
a City Attorney. The City Attorney shall be a member of the Bar of
the Maryland Court of Appeals. The City Attorney shall be the legal
advisor of the City and shall perform such duties in connection as
may be required by the Council or City Manager. The City Attorney's
compensation shall be determined by the City Manager, with approval
by the Council. The City shall have the power to employ such legal
consultants as it deems necessary from time to time.
[Added 6-3-2019 by Res.
No. 520]
The City Manager, with approval of the Mayor and Council, shall
appoint a qualified person to be Chief of Police who shall hold office
until his/her successor has been qualified, unless sooner removed
by the City Manager. The City Manager has one year to appoint or hire
a qualified person after a vacancy. The qualified person must live
within 15 miles of City limits within one year of employment and should
be a graduate of a qualified police academy.
[Added 6-3-2019 by Res.
No. 520]
There shall be a City Clerk appointed by the City Manager with
the approval of the Council. The City Clerk shall serve at the pleasure
of the City Manager. The City Clerk's compensation shall be determined
by the Council.
The City shall have the power to employ such officers and employees
as it deems necessary to execute the powers and duties provided by
this Charter or other State law and to operate the City government.
The City may provide by ordinance or resolution for appointments
and promotions in the administrative service on the basis of merit
and fitness. To carry out this purpose the Council shall have the
power to adopt such rules and regulations governing the operation
of a merit system as it deems desirable or necessary. Among other
things, these rules and regulations may provide for competitive examinations,
the use of eligible lists, a classification plan, a compensation plan,
a probation period, appeals by employees included within the classified
service from dismissal or other disciplinary action, and vacation
and sick leave regulations.
A. The Civil Service of the City shall be divided into the unclassified
and classified service.
B. The unclassified service shall comprise the following offices and
positions, which shall not be included within the merit system:
(1) The Mayor, the Councilmembers, and persons appointed to fill vacancies
in these positions.
[Amended 10-18-2021 by Res. No. 545]
(2) The City Manager and the City Attorney.
(3) The heads of all offices, departments and agencies and members of
City boards and commissions.
(4) Part-time, temporary, and unpaid offices and positions.
C. The classified service shall comprise all positions not specifically
included by this section in the unclassified service. All offices
and positions included in the classified service shall be subject
to any merit system rules and regulations which may be adopted.
[Amended 10-18-2021 by Res. No. 545]
A. If a merit system is adopted, no person in the classified service
of the City or seeking admission thereto shall be appointed, promoted,
demoted, removed, or in any way favored or discriminated against because
of his political or religious opinions or affiliations or any other
factors not related to ability to perform the work; no person shall
willfully or corruptly commit or attempt to commit any fraud preventing
the impartial execution of the personnel provisions of this Charter
or of the rules and regulations made thereunder; no officer or employee
in the classified service of the City shall continue in such position
after becoming a candidate for nomination or election to any public
office; no person seeking appointment to or promotion in the classified
service of the City shall either directly or indirectly give, render,
or pay any money, service, or other valuable thing to any person for
or on account of, or in connection with, his appointment, proposed
appointment, promotion, or proposed promotion; no person shall orally,
by letter, or otherwise, solicit or be in any manner concerned in
soliciting any assessment, subscription, or contribution for any political
party or political purpose whatever from any person holding a position
in the classified service of the City; no person holding a position
in the classified service of the City shall make any contribution
to the campaign funds of any political party or any candidate for
public office or take any part in the management, affairs, or political
campaign of any political campaign of any political party or candidate
for public office, further than in the exercise of the right as a
citizen to express opinions and to cast a vote.
B. Any person who alone or with others willfully or corruptly violates
any of the provisions of this section shall be guilty of a misdemeanor
and shall, upon conviction thereof, be punished by a fine not exceeding
one thousand dollars ($1,000.) and/or imprisonment for up to six (6)
months. Any person who is convicted under this section shall, for
a period of five years, be ineligible for appointment to or employment
in a position in the City service, and shall, if he be an officer
or employee of the City, immediately forfeit the office or position
he holds.
The City shall have the power to do all things necessary to
include its officers and employees, or any of them, within any retirement
system or pension system under the terms of which they are admissible,
and to pay the employer's share of the cost of any such retirement
or pension system out of the general funds of the City.
[Amended 10-18-2021 by Res. No. 545]
The compensation of all officers and employees of the City shall
be set from time to time by a resolution or ordinance passed by the
Council, subject to the restrictions imposed upon establishing the
salaries of the Councilmembers and Mayor.
The City is authorized and empowered, by ordinance or resolution,
to provide for or participate in hospitalization or other forms of
benefit or welfare programs for its officers and employees, and to
expend public moneys of the City for such programs.