There shall be a Treasurer appointed by the Mayor with the approval
of the Council who shall serve at the pleasure of the Council. Compensation
for the Treasurer shall be determined by the Council. The Treasurer
shall be the chief financial officer of the Town. The financial powers
of the Town, except as otherwise provided by this Charter, shall be
exercised by the Treasurer under the direct supervision of the Council.
Under the supervision of the Mayor, the Treasurer shall have
authority and shall be required to:
(a) Prepare an annual budget at the request of the Mayor and 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 Town 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.
(e) Ascertain that all taxable property within the Town is assessed for
taxation.
(f) Collect all taxes, special assessments, license fees, liens and all
other revenues, including utility revenues, of the Town, and all other
revenues for whose collection the Town is responsible, and receive
any funds receivable by the Town.
(g) Have custody of all public monies, belonging to or under the control
of the Town, except as to funds in the control of any set of trustees,
and have custody of all bonds and notes of the Town.
(h) Do such other things in relation to the fiscal or financial affairs
of the Town as the Council may require or as may be required elsewhere
in this Charter.
The Treasurer shall give bond in such amount and with such corporate
surety as the Council by ordinance may require. The premiums on such
bonds shall be paid by the Town.
The fiscal year of the Town shall begin on the first day of
July in each year 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 Treasurer on such date as the Council shall determine, but
at least 32 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 Treasurer, open to public inspection by anyone during
normal business hours.
Before adopting the budget the Council shall hold a public hearing
thereon. 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 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 total elected membership
of the 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 several objects and purposes named in the budget.
Any transfer of funds between major appropriations for different
purposes must be approved by the Council before becoming effective.
No official 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 of 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 fiscal 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 fiscal year and shall be included among the anticipated
revenues for the next succeeding fiscal 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. At each monthly meeting of the Mayor
and Council, the Treasurer shall present to the Council a complete
list of all checks drawn against the funds of the Town for the previous
month.
All real property and all tangible personal property within
the corporate limits of the Town shall be subject to taxation for
municipal purposes, and 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 any
act of the General Assembly.
From the effective date of the budget, the amount stated therein
as the amount to be raised by property tax shall constitute a determination
of the amount of the tax levy in the corresponding tax year.
Immediately after the levy is made by the Council in each year,
the Treasurer shall give notice of the making of the levy by posting
a notice thereof in some public place or places in the Town. The Treasurer
shall make out and mail or deliver in person to each taxpayer or agent
at the last-known address, a bill or account of the taxes due. This
bill or account shall contain a statement of the amount of real and
personal property for which the taxpayer is assessed, the rate of
taxation, the amount of taxes due and the date on which the taxes
will begin to accrue 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
his property.
Real property taxes. The taxes provided for in Section 612 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. They shall bear interest
while in arrears at the rate prescribed by state law. All taxes not
paid and in arrears after the first day of the following January shall
be collected as provided in Section 616.
Personal property taxes. The personal property taxes provided
for in Section 612 of this Charter shall be due and payable 30 days
after the date they are billed. All taxes not paid within 90 days
of the date they are billed shall be overdue and in arrears. They
shall bear interest while in arrears at the rate prescribed by state
law until paid. All taxes not paid in arrears one year after the date
of the initial bill shall be collected as provided in Section 616.
A list of all property on which the Town taxes have not been
paid and which are in arrears as provided by Section 615 shall be
turned over by the Treasurer 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 be sold for taxes by
this county official, in the manner prescribed by state law.
All fees received by an officer or employee of the Town government
in his 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 by a qualified accountant selected by the Council.
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 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 Town to exceed 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 Town shall have the power to borrow money for any proper
public purpose and to evidence such borrowing by the issue and sale
of its general obligation bonds in the manner prescribed in Sections
31 to 37, both inclusive, of Article 23A of the Annotated Code of
the Public General Laws of Maryland (1957 Edition, as amended) title
"Municipal Corporations," subtitle "Creation of Municipal Public Debt.
Provided, however, that the limitations contained in Section 34(4)
of such Article 23A shall not apply to the issuance of bonds, notes
or other evidences of indebtedness by the Town of Myersville, but
the Council shall have the option, in each instance, to determine
whether any such bonds, notes or other evidences of indebtedness shall
be sold at public sale as prescribed by such Section 34(4) or whether
the same shall be sold by negotiation at private sale without solicitation
or competitive bids. Provided, further, that prior to the authorization
of any bonds, the Council shall hold a public hearing thereon. Notice
of the public hearing shall be posted in a public place or places
within the Town and shall be published in a newspaper having general
circulation within the Town. Such notice shall contain the date, time
and place of the meeting and the purpose of the proposed bond issue.
The power and obligation of the Town to pay any and all bonds,
notes or other evidences of indebtedness issued by it 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 interest thereon, without limitation of amount.
The faith and credit of the Town is hereby pledged for the payment
of the principal of and the interest on all bonds, notes 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 Town previous to the effective date 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.
All purchases and contracts for the Town government shall be
made under the direction of the Council. The Council may provide by
ordinance for rules and regulations regarding the use of competitive
bidding and contracts for all Town purchases and contracts. All expenditures
for supplies, materials, equipment, construction of public improvements
or contractual service involving more than $5,000 for any single project
purchase or service shall be made on written contract as negotiated
by the Council. All such written contracts shall be approved by the
Council before becoming effective. The Town at any time in its discretion
may employ its own forces for the construction or reconstruction of
public improvements without negotiation. All written contracts may
be protected by such bonds, penalties and conditions as the Town may
require. All contracts involving professional services such as accounting,
architecture, auditing, engineering, law, planning and surveying shall
be negotiated by the Council.