There shall be in said city a Board of Estimate and Taxation
composed of six electors who shall serve without pay. Said members
shall be appointed by the Mayor, subject to approval by the affirmative
votes of a majority of the membership of the Common Council, and there
shall be not more than two members from any one Council District,
and not more than three appointed members shall belong to the same
political party. Whenever a vacancy shall occur in said Board, the
Mayor shall, subject to approval by the affirmative votes of a majority
of the membership of the Common Council, appoint a member for the
balance of the unexpired term. Such balance of unexpired term shall
be considered as a full term for the purpose of tenure as hereinafter
provided. Each term of membership shall be of four years' duration,
and no member shall serve more than two consecutive terms unless the
Mayor's appointment for a third term shall be approved by the
affirmative votes of 2/3 of the membership of the Common Council,
and in no instance shall an appointed member serve more than three
consecutive terms. Within one week after taking office in 1983, the
Mayor shall appoint one member for a term of two years and one member
for a term of four years, and biennially thereafter, within one week
after taking office, the Mayor shall, in the manner herein provided,
appoint three members of said Board, each for a term of four years.
Such appointments are subject to approval by the affirmative votes
of a majority of the membership of the Common Council.
(Sp. Laws 1913, No. 352, § 89; Sp. Laws 1915, No.
367, § 3; Sp. Laws 1921, No. 189, § 8; Sp. Laws
1921, No. 400, § 6; Sp. Laws 1933, No. 328; Sp. Laws 1933,
No. 335, § 3; Sp. Laws 1953, No. 267; Sp. Laws 1967, No.
197, § 6; Charter Amendment 11-7-1972; Charter Amendment 8-13-1974;[2] Charter Amendment 8-17-1976;[3]; Charter Amendment 11-5-1996; Charter Amendment 11-8-2005.)
The Mayor of said City shall be ex officio a member of the Board
of Estimate and Taxation and shall have a vote in any of its proceedings.
The Mayor shall preside at all meetings of said Board at which (s)he
is present, and at all meetings of said Board, four members shall
constitute a quorum, and the concurrence of four votes shall be necessary
for the transaction of business. Whenever any meeting of the Board
has been regularly called and no quorum shall be present, the Mayor
may issue a warrant signed by him (her), directed to the Sheriff of
Fairfield County, or either of his deputies, or to the City Sheriff
of the City, to arrest and bring into such meeting a sufficient number
of members of said Board to constitute a quorum. The members of the
Board, before entering upon their duties, shall be sworn to the faithful
discharge thereof, and any member of said Board who shall, while holding
office, directly or indirectly, take or bargain for any fee, compensation
or reward to influence his official vote or action upon any resolution
or matter pending before said Board shall, upon conviction, pay a
fine of $500 and shall be removed from office by the Mayor. The meetings
of said Board shall be open to the public and shall be called by the
Mayor, and notice of the time, place and purpose of holding the same
shall be published in a newspaper in said City at least five days
before the date thereof. The Clerk of said City shall be Clerk of
said Board of Estimate and Taxation and shall keep in suitable books
true records of all votes and proceedings of said Board, which records
shall be open to public inspection and preserved with the records
of said City. All of such records shall be, in all courts, evidence
of the truth of the matters therein contained, and a certified copy
of any such record shall be received in all courts as evidence of
the same validity as the original record. Said Board shall have power
to require the several officers of the City, town and several districts
to furnish all the information which they may possess and to exhibit
to them all books, papers and documents in their respective departments
or in their possession, requisite, in the opinion of said Board, to
enable it to discharge the duties imposed upon it by this act. Said
Board, in legal meeting convened, shall have power to levy taxes on
the polls and ratable estate within the limits of said City, subject
to the maximum limit on total appropriations as set by the Council
of said City as hereinafter provided. Every tax laid by said Board
shall be laid upon the assessment list of said City last completed.
The fiscal year of said City and said several taxing districts shall
begin on the first day of July and end on the 30th day of June following.
The several committees, officers and departments of the City and of
the several taxing districts, under whose control money is expended,
shall, on or before the 15th day of January in each year, report to
the Director of Finance of said City an estimate of the amount of
money required by said committee, officer, department or district
for the ensuing fiscal year, giving details as far as practicable.
Said Director of Finance shall prepare and submit to said Board of
Estimate and Taxation, at a meeting thereof to be held on the second
Monday of February in each year, and to the Common Council, the immediately
following Tuesday of each year an estimate of the amounts required
by each department of the City government and of the several taxing
districts for the ensuing fiscal year, giving the particulars as far
as possible and recommending appropriations for all the expenses of
said City, and of the several taxing districts for said year, and
recommending such tax on the polls and ratable estate within the limits
of said City and of the several taxing districts as he deems necessary
to meet such expenses, after deducting the amount of the available
revenue for said fiscal year. Said Director of Finance shall cause
such estimate to be published in a daily paper published in said City
at least five days before the fourth Monday of February in each year.
Said Common Council shall, at a meeting thereof to be held on the
immediately following Tuesday in each year, adopt by a resolution
approved by a vote of a majority of the entire membership of said
Council, a maximum limit on total appropriations for the City for
the ensuing fiscal year and cause the same to be communicated to the
Board of Estimate and Taxation. Said Common Council resolution shall
be exempt from the application of § 1-669 of this Charter.
Any grants from private, state or federal sources received after the
adoption of any maximum taxation by said Common Council under this
section shall be exempt from said maximum limitation. Said Board of
Estimate and Taxation shall hold a meeting on the fourth Monday in
February in each year, and may adjourn the same from time to time
to a day not later than the first Monday of April in each year and
at said meeting or any adjournments thereof within the time hereinbefore
specified; it shall hear all the parties who may desire to be heard
relative to any alterations in said estimates, and may make any alterations
in said estimates, appropriations and tax rates, and make such additional
appropriations, as it deems proper. Said Board, having made such alteration,
if any, shall prepare a statement of appropriations and tax rates
which it proposes to make and levy, and cause the same to be forwarded
to the Common Council in said City not later than the first Monday
in April in each year. Said Common Council may, at a regular or special
meeting to be held not later than the third Tuesday in April of each
year, amend the maximum limit of total appropriations for the City
for the ensuing fiscal year by 2/3 affirmative vote of the entire
membership of said Council. Said Common Council vote shall be exempt
from the application of § 1-669 of this Charter. Said Board
of Estimate shall thereupon make such alterations in appropriations
and tax rates as are necessary to comply with the limit set by the
Common Council, and shall prepare a statement of appropriations and
tax rates which it proposes to make and levy in accordance therewith,
and cause the same to be published in a daily newspaper published
in said City no less than three days before the fourth Wednesday of
April in each year. Said Board shall hold a meeting on the first Monday
in May in each year, and at said meeting may make such further alterations
in such estimates, appropriations and tax rates as it shall deem proper,
and shall have power to make appropriations and lay taxes, and said
Board may fix the time or times when any tax laid by it shall become
due and payable, and may divide such tax and make the same payable
in two or more installments. No appropriation made at such meeting
shall require the approval of the Council of said City; provided,
however, that the total amount of such appropriations shall not exceed
the maximum limit established by said Council as hereinabove provided.
The actions of said Board at such meeting shall be subject to the
provisions of § 1-669 of this Charter. Said Board of Estimate
and Taxation shall have no power to make appropriations in excess
of the estimate of revenues made by it for any year, and in no case
shall the expenses of said City or district exceed their respective
estimated revenues for any year except for the purpose for which said
City is authorized to issue bonds, and when bonds are so issued. No
money other than that appropriated as aforesaid by said Board at said
meeting on the first Monday of May shall be expended unless a special
appropriation therefor has been provided by said Board of Estimate
and Taxation at a special meeting called for that purpose and has
been approved by a 2/3 vote, taken by yeas and nays, of all members
of the Council of said City. Any special appropriation approved in
such manner shall be exempt from the maximum limit established by
said Council as hereinabove provided. A majority of the members of
the Board of Estimate and Taxation shall have power to call a special
meeting of said Board. If a special appropriation in excess of the
unappropriated revenues of said City is required, an estimate of the
same shall be prepared by the Director of Finance and submitted to
said Board of Estimate and Taxation at a special meeting called for
that purpose; and said Board, at said meeting or an adjournment thereof,
shall have power to make any such appropriation, and to lay a special
tax to meet the same, but no such appropriation shall be made unless
a special tax laid is sufficient to cover the amount when such appropriation
is in excess of the unappropriated revenues of said city, and unless
such special tax has been approved by a 2/3 vote, taken by yeas and
nays, of all the members of the Council of said City. Any appropriation,
regular or special for any specific purpose, shall not be expended
for any other purpose and, if unexpended, shall be covered back into
the treasury 30 days after the expiration of the fiscal year for which
it is made. All appropriations so made shall remain on the books of
said City to the credit of the specific purposes for which they are
made for 30 days after the expiration of the fiscal year for which
they are made, for the purpose of paying bills lawfully contracted
during the fiscal year which are properly chargeable to such appropriations.
The annual reports of all administrative City officers and committees
required by law shall be made to the Council on or before the first
day of August in each year. Said Board is hereby authorized and directed
to annually appropriate, at the charge of the First, Second, Third
and Fifth Taxing Districts respectively, such sum or sums of money
as may be necessary to support the public library in any district,
or as may be required for a sinking fund to meet the indebtedness
of said districts, and all money so appropriated and collected for
the First, Second and Third Districts shall be invested and reinvested
by the Treasurer of the district for which appropriated and collected
and all money so appropriated and collected for the Fifth District
shall be invested and reinvested in the name of the City by the City
Treasurer.
