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A.
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The annual budget for the Town of Canton (hereinafter referred
to as the "Annual budget") shall consist of three sections:
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1.
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A Board of Selectmen budget, which shall include recommended
capital expenditures for both the Board of Selectmen and the Board
of Education;
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2.
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A Board of Education budget; and
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3.
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A Board of Finance budget, which shall include: the reserve
fund for capital and nonrecurring expenditures; bonding and borrowing
(principal and interest); and an estimate of Board of Finance expenditures
for the ensuing fiscal year.
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B.
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The Chief Administrative Officer shall prepare a draft of the
Board of Selectmen's section of the proposed annual budget, which
shall include an estimate of all Town revenues and expenditures anticipated
in the ensuing fiscal year but excluding the Board of Education's
operating budget.
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1.
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The head of each Town department, office, and agency supported
wholly or in part from Town funds or for which a specific Town appropriation
is made shall submit to the Chief Administrative Officer, on forms
provided by him/her, a detailed estimate for the ensuing fiscal year
of the expenditures anticipated to be made by such department, office,
or agency and an estimate of the revenues, other than tax revenues,
anticipated to be collected by such department, office, or agency.
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2.
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The Chief Administrative Officer shall submit such draft to
the Board of Selectmen no later than the second Monday in February.
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C.
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The Board of Selectmen shall review the draft of its section
of the proposed annual budget submitted to it by the Chief Administrative
Officer and may make any revisions thereto. The Board of Selectmen
shall submit its section of the proposed annual budget to the Board
of Finance no later than the second Monday in March.
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D.
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The Board of Education shall submit its section of the proposed
annual budget to the Board of Finance no later than the second Monday
in March.
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E.
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The Board of Finance shall review the sections of the annual
budget submitted to it by the Board of Selectmen and by the Board
of Education and may increase or decrease the total amount of either
proposed budget. The Board of Finance may also increase or decrease
the total amount of the annual contribution to the capital improvements
fund but shall not have the authority to select or delete specific
capital projects that have been recommended by the Board of Selectmen
for inclusion therein.
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F.
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The Board of Finance shall schedule the annual budget hearing
for the fourth Monday in April.
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G.
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At least 21 days prior to the date of the annual budget hearing,
the Board of Finance shall provide to the Board of Selectmen and the
Board of Education a recommended annual budget.
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H.
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At least 14 days prior to the date of the annual budget hearing,
the Board of Selectmen and the Board of Education shall revise their
respective budgets if necessary to reflect any increases or decreases
made thereto by the Board of Finance and shall submit such revised
budgets to the Board of Finance.
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I.
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At least five days prior to the date of the annual budget hearing
(excluding the day that the notice is published and the day of the
hearing), the Board of Finance shall cause to be published on the
Town's website and in such other manner as may be required by
the General Statutes a notice of the date, time, and place of the
annual budget hearing, together with the following:
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1.
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An itemized statement of all actual revenues received by the
Town from all sources in the last-completed fiscal year and in the
first seven months of the current fiscal year;
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2.
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An itemized statement of all actual expenditures by the Town
in the last-completed fiscal year and in the first seven months of
the current fiscal year;
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3.
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An itemized estimate of anticipated revenues to the Town in
the ensuing fiscal year from all sources other than local property
taxes, and an estimate of the amount of revenues to be raised by local
property taxes in the ensuing fiscal year;
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4.
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An itemized estimate of anticipated expenditures by the Town
in the ensuing fiscal year;
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5.
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The amount of the Town's revenue surplus or deficit anticipated
at the end of the current fiscal year; and
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6.
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An itemized list from the Board of Selectmen and/or the Board
of Education of all revisions to their respective budgets intended
to achieve any increases or decreases made thereto by the Board of
Finance.
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J.
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At the annual budget hearing, the Board of Finance shall present
the recommended annual budget and receive any public comments about
it.
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K.
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Following the annual budget hearing, the Board of Finance shall
consider any public comments about the budget received during such
hearing, make any further revisions to the budget that it deems necessary
or appropriate, approve a recommended annual budget by majority vote,
and submit such budget to a vote at a Town budget referendum. Such
referendum shall be held from 6:00 a.m. until 8:00 p.m. on a date
set by the Board of Selectmen, but no later than the second Thursday
in May.
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L.
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At least five days prior to the date of the Town budget referendum
(excluding the day that the notice is published and the day of the
referendum), the Board of Finance shall cause to be published on the
Town's website and in such other manner as may be required by
the General Statutes a notice of the date, time, and place of such
referendum. In addition, printed copies of a summary of the recommended
annual budget, including information about the proposed Grand List
and mill rate, shall be made available for public inspection and general
distribution in the Office of the Town Clerk and at the Canton Public
Library.
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M.
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The recommended annual budget shall be deemed automatically
approved by the Town budget referendum unless both of the following
conditions are met:
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1.
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The total number of votes cast at the referendum equals at least
10% of the number of electors of the Town as determined from the official
list of the Registrars of Voters as of the date of the referendum;
and
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2.
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A majority of those voting in the referendum vote against the
recommended budget.
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N.
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If the recommended annual budget is not approved at the Town
budget referendum per the provisions of Subsection M, the Board of
Finance shall make any further revisions to the budget that it deems
necessary or appropriate, approve a revised recommended annual budget
by majority vote, and submit such budget to a vote at a subsequent
Town budget referendum. Such referendum shall be held from 6:00 a.m.
until 8:00 p.m. on a date set by the Board of Selectmen but no later
than 30 days after the previous referendum.
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O.
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At least five days prior to the date of any subsequent Town
budget referendum (excluding the day that the notice is published
and the day of the referendum), the Board of Finance shall cause to
be published on the Town's website and in such other manner as
may be required by the General Statutes a notice of the date, time,
and place of such referendum. In addition, printed copies of a summary
of the revised recommended annual budget, including information about
the proposed Grand List and mill rate, shall be made available for
public inspection and general distribution in the Office of the Town
Clerk and at the Canton Public Library.
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P.
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When the annual budget is approved by referendum, such action
shall be deemed final and may not be rescinded.
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Q.
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Laying of taxes.
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(1)
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After the annual budget has been approved and the Grand List
has been completed, the Board of Finance shall lay a tax on the Grand
List sufficient, in addition to the other estimated yearly income
of the Town, to pay the expenses and appropriations of the Town for
the ensuing fiscal year and to absorb any revenue deficit of the Town
at the end of the current fiscal year.
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(2)
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The Tax Collector shall collect the tax.
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(3)
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In the event that an annual budget has not been adopted by June
20, the Board of Finance, using the last completed Grand List, shall
lay a tax on the Grand List in an amount sufficient to pay the expenses
and appropriations of the Town for the ensuing fiscal year and to
absorb any revenue deficit of the Town at the end of the current fiscal
year. The mill rate so established by the Board of Finance shall continue
until such time as a new Annual Budget has been approved and, if necessary,
a new mill rate set by the Board of Finance. If the new mill rate
of higher, supplemental taxes may be collected by the Tax Collector.
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