City of Pittsfield, MA
chevron_right
2023-10-10
info
chevron_right
Part II: The Code
chevron_right
Chapter 6 Finance and Taxation
- Ch AO Adoption of Code
- Part I: The Charter, Special Acts and Acceptances
- Ch C The Charter, Special Acts and Acceptances
- Ch CHCT Charter Comparative Table
- Part II: The Code
- Ch 1 General Provisions
- Ch 2 Administration
- Ch 2 1/2 Animals and Fowl
- Ch 3 Building Code
- Ch 3 1/2 Residential Properties, Regulation and Maintenance of
- Ch 4 Emergency Management
- Ch 4 1/2 Criminal and Noncriminal Enforcement
- Ch 5 Electricity
- Ch 6 Finance and Taxation
- Ch 6 Art I IN GENERAL
- § 6-1 Fiscal year.
- § 6-2 Annual appropriations.
- § 6-3 Issuance of bonds and notes.
- § 6-3.1 Department of Finance.
- § 6-3.2 Same — Supervision.
- § 6-3.3 Same—Duties.
- § 6-3.4 Appointments—Department officers.
- § 6-3.5 Same—Other departmental employees.
- § 6-4 Officers, etc., to file itemized bills of claims monthly; list of claims to be prepared; collection of bills.
- § 6-5 Statement of receipts to be filed by officers, etc., receiving fees, etc.
- § 6-6 Authority of officers, etc., to receive payment of claims due city.
- § 6-7 Purchases and purchase orders.
- § 6-8 Adjustment of fire losses.
- § 6-9 Return of assessments is warrant for collection of sewer or sidewalk assessments; abatements.
- § 6-10 (Reserved)
- § 6-11 Same—Custodian.
- Ch 6 Art II COMMITTEE ON FINANCE
- § 6-12 Generally.
- § 6-13 Duties generally.
- Ch 6 Art III COLLECTOR OF TAXES
- § 6-14 Duties generally; deposit and withdrawal of funds.
- § 6-15 To be city collector.
- § 6-15.1 Assistant tax collector.
- Ch 6 Art IV DIRECTOR OF FINANCE/TREASURER
- § 6-16 Accounts generally; deposit and withdrawal of funds; payment of claims.
- § 6-17 Statement of receipts and disbursements; annual statement.
- § 6-17.1 Data processing center-Established.
- § 6-18 (Reserved)
- § 6-19 Assistant to director of finance/treasurer.
- Ch 6 Art V CITY ACCOUNTANT
- § 6-20 Monthly operating statements; bond list and cancellation of paid notes and bonds; director of finance/treasurer’s account; publication of annual financial statement.
- § 6-21 Bookkeeping procedure generally; notice upon appropriations becoming fully expended; report of neglect of officer, etc., to file required returns, etc.
- § 6-22 Record of appropriations.
- § 6-23 “Unappropriated Revenue in the Treasury” account.
- § 6-24 (Reserved)
- § 6-25 (Reserved)
- Ch 6 Art VI PROCEDURE FOR APPROVAL AND PAYMENT OF BILLS, CLAIMS AND PAYROLLS
- § 6-26 Original examination, approval and certification of accounts and claims generally.
- § 6-27 Monthly examinations and approval of bills, etc.; record of approved bills; certification of bills approved by school committee; certain payrolls deemed one bill.
- § 6-28 Approved bills, etc., to be sent to accountant monthly; examination, etc., of bills by accountant.
- § 6-29 Allowance and passage of approved bills by committee on accounts.
- § 6-30 Payment of approved bills.
- § 6-31 Payment of bonds, notes, judgments, etc.
- § 6-32 Preparation, approval and payment of weekly payrolls.
- § 6-33 Claims for damages or injuries.
- Ch 6 Art VII BOARD OF ASSESSORS
- § 6-34 Created.
- § 6-35 Appointment; term; vacancies.
- § 6-35.1 Commencement and termination of terms.
- § 6-36 Approval of assessors by city council; full-time status.
- § 6-36.1 Compensation of incumbent assessors.
- § 6-37 Powers and duties.
- § 6-38 Compensation.
- § 6-38.1 Assistant assessors; appointment; duties.
- Ch 6 Art VIII CAPITAL IMPROVEMENTS
- § 6-39 Definitions.
- § 6-40 Capital improvement program—Annual submission by mayor.
- § 6-41 Same—Method of preparation, contents, etc.
- § 6-42 Same—Certain officers, etc., to assist Mayor in preparation of program.
- § 6-43 Construction of article.
- Ch 6 Art IX PURCHASES (PROCUREMENT)
- § 6-44 Department of purchase established; appointment of purchasing agent (chief procurement officer).
- § 6-45 Removal of purchasing agent from office.
- § 6-46 Filling vacancy in office of purchasing agent.
- § 6-47 Examining records of purchasing department.
- § 6-48 Contractual services defined.
- § 6-49 Agencies to file estimates of required supplies, etc.
- § 6-50 Procurement procedure generally.
- § 6-51 (Reserved)
- § 6-52 Emergency purchases.
- § 6-53 Inspection and testing of supplies, etc.
- § 6-54 Storerooms and warehouses; maintenance of inventory system.
- § 6-55 Establishment of rules and regulations.
- § 6-56 Preparation and adoption of standards and specifications.
- § 6-57 Encumbrance of funds.
- § 6-58 Obsolete, worn, disused, surplus, etc., materials and equipment.
- § 6-59 Certification of bills.
- § 6-60 Applicability of article.
- § 6-61 Enforcement of article.
- § 6-62 Violations.
- § 6-63 through Sec. 6-64. (Reserved)
- Ch 6 Art X ROOM OCCUPANCY EXCISE
- § 6-65 Established.
- § 6-65.1 Acceptance of sales tax on restaurant meals in City.
- Ch 6 Art XI BROWNFIELD TAX ABATEMENT AGREEMENTS
- § 6-66 Established.
- § 6-67 Purpose.
- § 6-68 Subject properties.
- § 6-69 Abatement agreements.
- § 6-70 Filing of abatement agreements.
- Ch 6 Art XII AFFORDABLE HOUSING TAX AGREEMENT
- § 6-71 Powers.
- § 6-72 Amendments.
- Ch 6 Art XIII TAX TITLE AGREEMENTS
- § 6-73 Statutory authority; requirements.
- Ch 6 Art XIV SENIOR CITIZEN TAX WORK-OFF PROGRAM
- § 6-74 Purpose.
- § 6-75 Administration.
- § 6-76 Application of credits to tax bills.
- § 6-77 Eligibility guidelines.
- § 6-78 Certificate of service.
- § 6-79 Status of volunteers.
- § 6-80 Tax withholding.
- § 6-81 Funding source.
- Ch 6 Art XV OTHER POST-EMPLOYMENT BENEFITS
- § 6-82 Designation and purpose.
- § 6-83 Board of Trustees.
- § 6-84 Custodian.
- Ch 6 Art XVI DEPARTMENTAL REVOLVING FUNDS
- § 6-85 Purpose.
- § 6-86 Expenditure limitations.
- § 6-87 Interest.
- § 6-88 Procedures and reports.
- § 6-89 Authorized revolving funds.
- Ch 7 Fire Department
- Ch 8 Solid Waste Collection and Disposal
- Ch 9 Hawkers, Peddlers and Transient Vendors
- Ch 10 Junk Dealers and Waste Collectors
- Ch 11 Licenses, Registrations and Permits
- Ch 12 Lumber Storage
- Ch 13 Motor Vehicles and Traffic
- Ch 13 1/2 Noise Control
- Ch 14 Offenses Miscellaneous
- Ch 15 Pawnbrokers and Secondhand Dealers
- Ch 16 Human Resources
- Ch 17 (Reserved)
- Ch 18 Police Department
- Ch 18 1/2 (Reserved)
- Ch 19 Sewers and Drains
- Ch 20 Streets and Sidewalks
- Ch 21 Taxicabs and Other Vehicles for Hire
- Ch 22 Water
- Ch 23 Zoning
- Ch 24 Schedule of Fees
- Ch 25 Signs
- Ch 26 Land Disturbance and Stormwater Management
- Ch CCT Code Comparative Table
CHARTER REFERENCES
City Council — See Article 2.
Mayor — See Article 3.
Finance and fiscal procedures — See Article 7.
GENERAL REFERENCES
Administration; annual reports — See Ch. 2.
Sewers and drains — See Ch. 19.
Streets and sidewalks — See Ch. 20.
STATE LAW REFERENCES
Appointment of City Auditor — See MGL c. 41.
Approval of bills — See MGL c. 41.
Municipal finance generally — See MGL c. 44.
Fiscal year of City — See MGL c. 44.
Issuance of bonds and notes — See MGL c. 44.
Assessment of local taxes — See MGL c. 59.
City Auditor — See MGL c. 41, § 48 et seq.
Payrolls and bills generally — See MGL c. 41, § 41.
Approval of bills — See MGL c. 41, § 52.
