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.
A. 
The Town Manager shall be responsible for the initial preparation and proposal of a comprehensive, annual municipal budget and capital plan for the coming fiscal year. The budget and capital plan shall be due to the Select Board and Budget Committee as provided in § 5-20A. The budget document shall contain balancing revenue and expenditure statements and a letter of transmittal. Other information deemed necessary to conduct proper review of the document may also be included directly within the budget.
[Amended 6-11-2003; 6-12-2024 ATM by Art. 12]
B. 
Revenues shall be clearly identified and presented in separate categories, to the greatest practical extent. With the exception of revenue sources created by statute, all general fund revenues received by the Town shall be determined solely by policies authorized by the Select Board and reflected in the Town of Bethel Fee Schedule.
[Amended 6-13-2001]
C. 
Expenditures shall be summarized by department. Subdepartment expenditures shall be further broken down and presented in a line-item format, with categorical consistency and uniformity across all departments, to the extent it is practical. Those expenditures which cannot be classified within a department summary shall nevertheless be grouped with expenditures of generally common purpose, or identified separately, as determined by the Town Manager. In all cases, the presentation of expenditures within the budget shall be clear and concise.
A. 
All direct and indirect personnel costs (to include wages, salaries, stipends, rates of pay, mandatory and discretionary benefits, etc.) which are contained within the Town Manager's proposed municipal budget shall be subject only to the approval of the Select Board prior to these amounts being incorporated into articles of a Town Meeting warrant.
B. 
The Budget Committee shall be prohibited from formally reviewing these expenditures within the budget, with the exception of establishment of new positions, or programs, and their associated personnel costs.
A. 
In conjunction with the annual budget, the Town Manager shall prepare and propose a capital plan which projects capital expenditures and related revenue sources for a minimum of five years into the future. Actions contained within the initial year of said plan shall also be reflected in a specifically designated portion of the budget being proposed for the coming fiscal year.
B. 
A capital expenditure shall generally be classified as the cost of any land parcel, land development, building, building modification, road construction, road rehabilitation, equipment, project, or other effort whose benefit or utility is expected to exceed one year in duration and whose cost exceeds $5,000.
A. 
Town Meetings may be called at any time, for the consideration of any appropriation or other lawful purpose, in accordance with statutory procedures. The Annual Town Meeting for consideration of the municipal budget for the coming fiscal year shall be held in June on a date(s) determined by the Select Board.
B. 
The warrant of the Annual Town Meeting referenced above shall, at a minimum, be prepared to include at least three separate articles which address each of the following actions:
[Amended 6-13-2001]
(1) 
Ratification of overdrafts in the current fiscal year itemized by department.
(2) 
An acceptance of estimated state/federal revenues to reduce the tax commitment, local non-property tax revenues created by statute or Select Board's policy to reduce the tax commitment, and an acceptance of funds voluntarily offered to the Town to reduce the tax commitment.
(3) 
An appropriation of existing undesignated funds to reduce the tax commitment.
C. 
The warrant of the Annual Town Meeting shall also be prepared to include separate articles for each departmental appropriation. Nondepartmental appropriations of similar purpose may be grouped into a single warrant article, at the discretion of the Select Board. However, at no time shall the appropriations of multiple departments be included in a single article.
D. 
The warrant of the Annual Town Meeting may contain an article establishing an appropriation for contingency expenses which may be encountered during the fiscal year. If approved, expenditures against this appropriation shall be approved by the Select Board regardless of the amount.
E. 
Appropriations which are designated in the capital portion of the budget shall be presented on the Town Meeting warrant in one or more separate articles, as determined by the Select Board.
F. 
Appropriations for payment of the Town's existing debt obligations shall be presented in one or more separate articles, as determined by the Select Board.
G. 
Authorization of the Town to incur additional debt shall be presented in one or more separate articles, as determined by the Select Board.
H. 
All other appropriations, authorizations, ordinance enactments, ordinance repeals and ordinance amendments shall be presented in separate articles such that each article contains only one general subject for consideration.
[Amended 6-15-2005]
A. 
All disbursements from all funds of the Town shall be subject to approval of the Select Board. No disbursement shall be made if said payment will overdraft the account from which the funds are drawn, unless by specific order of the Select Board.
B. 
The Select Board shall be authorized to overdraft subdepartmental accounts contained within a single department, so long as the overall expenditure of the department does not exceed the corresponding Town Meeting appropriation.
C. 
In the event an overdraft of a departmental appropriation is anticipated and the Select Board make formal determination that the interest of the public health, safety and welfare is best served by such overdraft, then the Select Board shall order such overdraft in the estimated amount prior to disbursement of funds.
D. 
All purchases, contracts, agreements and so forth which obligate the Town to an aggregate expense for a singular purpose exceeding $10,000 shall be subject to approval of the Select Board prior to execution. The Select Board shall not obligate the Town for any general fund purchase, contract or agreement without previous appropriation at Town Meeting.
E. 
Debt to be incurred by the Town shall be subject to approval of the Select Board prior to incurrence. This approval shall be in addition to any requisite Town Meeting approval.
[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.
[Amended 6-15-2005]
A. 
All purchases, contracts, agreements and so forth which obligate the Town to an aggregate expense for a singular purpose exceeding $10,000 in any given fiscal year shall be subject to a competitive quote, bid or proposal process with final selection subject to approval of the Select Board. The specific nature of said competitive process shall be determined by the Select Board, or Town Manager, dependent on circumstances.
B. 
The Select Board shall not be bound to accept the lowest-cost quote, bid or proposal.
C. 
If approved by the Select Board, the conduct and results of a single competitive quote, bid or proposal process shall be sufficient for any agreement whose terms do not exceed three years in length from date of execution.
D. 
In any transaction subject to this section, and by order of the Select Board and with specific cause so stated in the order, provisions of Subsection A may be waived.
E. 
The procurement of legal, assessing, or insurance services shall not be subject to this section.
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.
A. 
Any real property held by the Town, or tax/sewer-acquired property held by the Town for a period exceeding 10 years from original foreclosure date, may only be sold after Town Meeting authorization.
B. 
Sale of this property shall be accomplished by the Select Board in accordance with terms or process that was determined at the Town Meeting which authorized its sale.
C. 
With the exception of easements granted for normal utility activity within Town rights-of-way to the power, telephone, internet, and cable TV providers, the sale and/or conveyance of any easement or right-of-way encumbering Town property shall be subject to Town Meeting approval.
[Amended 6-12-2024 ATM by Art. 12]
D. 
The Select Board shall have the authority to grant normal utility easements within Town rights-of-way to the power, telephone, internet, and cable TV providers.
[Amended 6-12-2024 ATM by Art. 12]
A. 
By order of the Select Board, any item of Town-owned equipment or other personal property which is no longer useful to municipal service and whose estimated value exceeds $2,500 shall be sold by sealed-bid process.
B. 
By order of the Select Board, any item of Town-owned equipment or other personal property whose estimated value does not exceed $2,500 may be sold, bartered, or disposed of in a manner deemed to be in the Town's best interest.
Copies of Town financial audits shall be permanently secured and available at the Town office for public inspection during normal business hours.