The fiscal year of the Town of Bethel shall
run from July 1 through June 30 and shall be designated by the year
in which June 30 falls. This fiscal year shall apply to all funds
operated by the Town.
[Amended 6-12-2024 ATM
by Art. 7]
A. There shall be two permanent funds operated by the
Town, the general fund and wastewater fund. However, only the general
fund shall be permitted to receive and disburse moneys from property
taxation, unless otherwise approved at a Town Meeting. Other permanent
funds may be established through action of Town Meeting.
B. The wastewater fund shall be operated in accordance with provisions described in §
5-34.
C. All revenues and appropriations of the general fund
(or municipal budget) shall be subject to Town Meeting approval. The
revenues and appropriations, as stated in a separate budget, of the
wastewater fund shall only be subject to approval of the Select Board,
unless otherwise directed by this chapter.
D. Without Town Meeting approval, the Select Board shall
also be authorized to establish, and make disbursements from, separate
accounts for specific, community-oriented purposes when said moneys
are derived entirely from private donations. The total aggregate disbursement
in any fiscal year shall not exceed $25,000. Said accounts shall lapse
to the Town's general fund after a period of five years from the date
of establishment unless otherwise approved by the Select Board.
[Amended 6-15-2005; 6-14-2023 ATM by Art. 3; 6-12-2024 ATM by Art. 3]
A. The Town Manager and Finance Officer shall approve
all disbursements from all funds of the Town, prior to review by the
Select Board.
The balances of certain accounts, previously
appropriated, may be carried forward into the following fiscal year
when, in the judgment of the Select Board, any of the conditions described
in Subsection A, B or C herein exist:
A. The intended expenditure did not occur because of
operational delays which were beyond the control of the management
of the Town.
B. The intended purpose of the expenditure is met seasonally
and the termination date of the fiscal year arbitrarily places said
purpose within two fiscal years.
C. The Town has encumbered funds necessary for payment
but disbursement of funds has not yet occurred.
[Amended 6-13-2001]
The Town shall be authorized to collect and
receive taxes which have not yet been assessed.
On an annual basis, the Select Board shall determine
tax due dates and the interest rate to be charged on delinquent taxes.
[Amended 6-12-2024 ATM
by Art. 4]
A. Upon order of the Select Board that a sale process
shall be conducted for real property which the Town has acquired for
nonpayment of taxes or sewer fees, the former owner, according to
tax records, shall be notified by certified mail that said process
has been ordered and that the owner has 30 calendar days from the
date of receipt of the notice to pay all back taxes, sewer fees, accrued
interest, lien fees, mailing fees and administrative fees and a penalty
of $300 in order to receive quitclaim title from the Town. Full payment
must be made to the Town in cash or certified check.
B. If the former owner(s) does not pay back all required
taxes, sewer fees, accrued interest, lien fees, mailing fees and administrative
fees and a penalty of $300 within 30 calendar days of receiving notice,
the Select Board may elect to continue the sale process. The sale
of tax/sewer acquired property held by the Town, including property
that had been held by the Town for a period exceeding 10 years from
original foreclosure date, must conform to the requirements of 36
M.R.S.A. § 943-C, including, but not limited to:
(1) Providing
written notice, at least 90 days prior to any sale, to the last known
address of the former owner of the right to require the sale processes
outlined in 36 M.R.S.A. § 943-C, Subdivision 3. Notice must
be provided via United States Postal Service certified mail, first
class, with a return receipt requested.
(2) Ensuring
that, if the former owner submits a written demand within 90 days
of notification, the municipal officers or their designee:
(a) List
the property for sale with a licensed real estate broker who is not
employed by, or holds an elected or appointed office in, the Town;
(b) Sell
the property via quitclaim deed to the successful buyer at the highest
price the property is able to sell for or at the price the property
is anticipated by the real estate broker to sell within six months
of listing; and
(c) Pay
to the former owner any sale proceeds in excess of funds statutorily
reserved for the Town.
C. If, pursuant to Subsection
B above, the former owner(s) of the property does not require the municipality to use the sale process outlined in 36 M.R.S.A. § 943-C, Subdivision 3, the Select Board may sell any real property which the Town may acquire for nonpayment of taxes or sewer fees through a sealed bid process, conducted at the discretion of the Select Board. The Select Board shall have the right to retain for any purpose and on behalf of the Town any property deemed to be in the Town's interest.
D. If, pursuant to Subsection
B above, the former owner(s) of the property does not require the municipality to use the sale process outlined in 36 M.R.S.A. § 943-C, Subdivision 3, notice of tax- and sewer-acquired properties for sealed bid sale shall be advertised in a minimum of two consecutive editions each in two local newspapers. Bids shall be publicly received and opened not less than 25 nor more than 35 days after initial advertisement.
E. The Select Board, at its next regular meeting after
bid opening, shall consider bids and take whatever action is deemed
in the Town's interest. In the event a bid is accepted, the Town shall
issue a quitclaim deed upon receipt of the bid amount in cash or certified
check. Any sales proceeds in excess of funds statutorily reserved
for the Town under 36 M.R.S.A. § 943-C, Subdivision 3C,
must be paid to the former owner.
F. Nothwithstanding Subsection
A above, in lieu of the sale of tax- or sewer-acquired properties, the Select Board shall be authorized to enter into a payment plan with the former owner(s) on terms deemed acceptable to the Town.
Copies of Town financial audits shall be permanently
secured and available at the Town office for public inspection during
normal business hours.