ARTICLE VIII

FINANCIAL REGULATIONS

Section 1. (Disallowed by Attorney-General)

Section 1A. Sale of Town Owned Land 8-1A Whenever town owned land is to be sold or otherwise disposed of, and whether acquired for municipal purposes, or as a result of a tax lien or foreclosure, or otherwise, an Article to authorize such disposition shall be placed in the warrant for a Town Meeting.

Section 2. Information on Tax Bills The Collector shall cause to be printed upon the Tax Bills a statement of the Law relative to the date when Taxes are payable and the rate of interest charged on unpaid Taxes.

Section 3. Salary of Tax Collector 8-3

Section 4. Unexpended Balances 8-4

Section 5. Conflict of Interest 8-5

Section 6. Solicitations for Bids 8-6

Section 7. Exception to Above Nothing in this article contained shall prevent the awarding of contracts without such advertising in cases of extreme emergency so declared by the Select Board.

Section 8. Bond Required 8-8 Every contract exceeding one thousand dollars ($1,000.00) shall be accompanied by a suitable bond for the performance of the same, or by deposit of money or security to the amount of such bond, if so requested by the Officer or Board authorized to make the contract.

Section 9. Audit of Accounts All of the accounts of the Town shall be audited annually by the Director of Accounts, in accordance with the provisions of Chapter 44, Section 35, of the General Laws (Tercentenary Edition).

8-1A Inserted under article 21, ATM 1984. 8-3 Article VIII, Section 3 was deleted in its entirety by action taken under article 51, ATM April 28, 1999. 8-4 Article VIII, Section 4 was deleted in its entirety by action taken under article 51, ATM April 28, 1999. 8-5 Article VIII, Section 5 was deleted in its entirety by action taken under article 51, ATM April 28, 1999. 8-6 As amended under article 50, ATM 1964, article 33, ATM 1978, article 9, ATM 1981 and under article 12 (part A), ATM

1991. Section 6 was deleted in its entirety by action taken under article 19, ATM April 30, 2003. 8-8 As amended under article 33, ATM 1978. 27

Section 10. Procedure for Procurements 8-10 All purchases and other procurements of supplies, articles, materials and services by town officers and town employees shall be made in conformity with the procedures required by Chapter thirty B of the General Laws.

Section 11. Recreation Fund 8-11

Section 12. Pequitside Fund 8-12 The Conservation Commission is hereby authorized to accept grants or gifts from the Federal Government, from a charitable corporation, from a private corporation or from an individual. Such funds as may from time to time be received shall be deposited with the Town Treasurer and held as a separate account.

The Conservation Commission is further authorized to deposit to said fund all sums received in connection with the conduct of programs or activities it is authorized to conduct.

The Conservation Commission may, with the approval of the Select Board, expend funds from the said account for any purpose in the restoration, repair, modification and maintenance of the buildings, structures, grounds and property at Pequitside Farm, without further appropriation.

Section 13. Denial, Revocation or Suspension of Local Licenses and Permits 8-13

(a) Any Town agency may deny any application for, or revoke or suspend a building permit, or any local license or permit including renewals and transfers issued by any board, officer, department for any person, corporation or business enterprise, who has neglected or refused to pay any local taxes, fees assessments, betterments or any other municipal charges, including amounts assessed under MGL Chapter 40 Section 21D or with respect to any activity, event or other matter which is the subject of such license or permit and which activity, event, or matter is carried out or exercised on or about real estate whose owner has neglected or refused to pay any local taxes, fees assessments, betterments or any other municipal charges.

The Collector-Treasurer or other municipal official responsible for the records of all municipal taxes, assessments, betterments and other municipal charges, hereinafter referred to as the Collector-Treasurer shall annually and may periodically furnish to each department, Board,

8-10 Inserted under article 57, ATM 1967. Article VIII, Section 10 was deleted in its entirety and replaced by a new section 10 by a vote taken under article 51, ATM April 28, 1999. 8-11 Inserted under article 77, ATM 1971, Section 11 deleted in its entirety under article 11, ATM 2015. 8-12 Inserted under article 52, ATM 1987. 8-13 Inserted under article 14, ATM 1992. Section 13 was deleted in its entirety and replace by a new section 13 by a vote taken under article 33, ATM May 8, 2017. 28

Commission or division, hereinafter referred to as the licensing authority, that issues licenses or permits including renewals and transfers, a list of any person, corporation, or business enterprise, hereinafter referred to as the party, that has neglected or refused to pay any local taxes, fees, assessments, betterments or other municipal charges and that such party has not filed in good faith a pending application for an abatement of such tax or a pending petition before the Appellate Tax Board.

(b) The licensing authority may deny, revoke or suspend any license or permit, including renewals and transfers of any party whose name appears on said list furnished to the licensing authority from the Collector-Treasurer with respect to any activity, event or matter which is the subject of such license or permit and which activity is carried out or exercised or is to be carried out or exercised on or about the real estate owned by any party whose name appears on said list furnished to the licensing authority from the Collector- Treasurer; provided, however, that written notice is given to the party and the Collector-Treasurer, as required by applicable provisions of the law, and the party is given a hearing, to be held not earlier than fourteen days after said notice. Said list shall be prima facie evidence for denial, revocation or suspension of said license or permit to any party. The Collector-Treasurer shall have the right to intervene in any hearing conducted with respect to such license denial, revocation or suspension. Any findings made by the licensing authority with respect to such license denial, revocation or suspension shall be made only for the purposes of such proceeding and shall not be relevant to or introduced in any other proceeding at law, except for any appeal from any such denial, revocation or suspension. Any license or permit denied, suspended or revoked under this section shall not be reissued or renewed until the license authority receives a certificate issued by the Collector-Treasurer that the party is in good standing with respect to any all local taxes, fees, assessments, betterments or other municipal charges, payable to the municipality as of the date of issuance of said certificate.

(c) Any party shall be given an opportunity to enter into a payment agreement, thereby allowing the licensing authority to issue a certificate indicating said limitations to the license or permit and the validity of said license shall be conditioned upon the satisfactory compliance with said agreement. Failure to comply with said agreement shall be grounds for the suspension or revocation of said license or permit; provided, however, that the holder be given notice and a hearing as required by applicable provisions of law.

(d) The Select Board may waive such denial, suspension or revocation if it finds that there is no direct or indirect business interest by the property owner, its officers or stockholders, if any, or members of their immediate family, as defined in section one of chapter two hundred sixty-eight in the business or activity conducted in or on said property.

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This section shall not apply to the following licenses and permits: open burning; section thirteen of chapter forty-eight; bicycle permits; section eleven A of chapter eighty-five; sales of articles for charitable purposes, section thirty-three of chapter one hundred and one; children work permits, section sixty-nine of chapter one hundred and forty- nine; clubs, associations dispensing food or beverage licenses, section twenty-one E of chapter one hundred forty-nine; dog licenses, section one hundred and thirty-seven of chapter one hundred and forty; fishing, hunting, trapping license, section twelve of chapter one hundred and thirty-one; marriage licenses, section twenty-eight of chapter two hundred and seven; and theatrical events, public exhibition permits, section one hundred and eighty-one of chapter one hundred and forty.

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Section 14. Due Dates for Payments to Town, Interest on Unpaid Balances Unless some other provision is made by law which permits a longer time for payment, all bills for the payment of any sum to the Town of Canton shall be due on the thirty-first day following the date such bill has been issued.

Interest shall be added to any balance which remains unpaid after such thirty-first day at the same rate as is provided in section fifty-seven of chapter fifty-nine of the General Laws.8-14

Section 15. Fee Rate for Delinquencies Requiring Demand Notices8-15 For each written demand issued by the Collector and provided for by law, the Collector shall charge a fee of ten dollars ($10.00), which fee shall be added to, and collected as part of, the amount of the tax, as provided by Chapter 60, Section 15, subsection (2) of the General Laws.

Section 16. Departmental Revolving Funds8-16

1. Purpose – This by-law establishes and authorizes revolving funds for use by town, departments, boards, committees, agencies and officers in connection with the operation of programs or activities that generate fees, charges or other receipts to support all or some of the expenses of those programs or activities. These revolving funds are established under and governed by General laws Chapter 44, section 53E½.

2. Expenditure Limitations – A department or agency head, board, committee or officer may incur liabilities against and spend monies from a revolving fund established and authorized by this by-law without appropriation subject to the following limitations: A. Fringe benefits of full-time employees whose salaries or wages are paid from the fund shall also be paid from the fund.

8-14 Inserted under article 13, ATM 1992. 8-15 Inserted under article 23, ATM 2009. 8-16 Inserted under article 11, ATM May 8, 2017. Amended under article 11, motion 1, ATM May 14, 2018. Amended under article 11. ATM May 15, 2019. Amended under article 10, ATM May 22, 2021. Amended under article 10, ATM May 9, 2022. Amended under article 10, ATM May 8, 2023. 30

B. No liability shall be incurred in excess of the available balance of the fund. C. The total amount spent during a fiscal year shall not exceed the amount authorized by annual Town meeting on or before July 1 of that fiscal year, or any increased amount of that authorization that is later approved during that fiscal year by the Select Board and Finance Committee.

3. Interest – Interest earned on monies credited to a revolving fund established by this by-law shall be credited to the general fund.

4. Procedures and Reports – Except as provided in General Laws Chapter 44, section 53E½ and this by-laws, the laws, charter provisions, by-laws, rules, regulations, policies or procedures that govern the receipt and custody of town monies and the expenditure and payment of town funds shall apply to the use of a revolving fund established and authorized by this by-law. The Town Accountant shall include a statement on the collections credited to the fund, the encumbrances and expenditures charged to each fund and the balance available for expenditure in the regular report the Town Accountant provides the department, board, committee, agency or officer on appropriations made for its use.

5. Authorized Revolving Funds – The Table set forth below establishes: A. Each revolving fund authorized for use by a town department, board, committee, agency or officer, B. The department or agency head, board, committee or officer authorized to spend from each fund, C. The fees, charges and other monies charged and received by the department, board, committee, agency or officer in connection with the program or activity for which the fund is established that shall be credited to each fund by the Town Accountant, D. The expenses of the program or activity for which each fund may be used, E. The fiscal years each fund shall operate under this by-law.

Department, Board, Committee, Agency or Officer Authorized Fees, Charges or Program or Activity Revolving to Spend Other Receipts Expenses Payable Fund from Fund Credited to Fund from Fund Fiscal Years Providing services to #110 – veterans not funded Fiscal Year Veterans’ Veterans' Contributions, under established 2018 and Services Services Donations, Gifts, programs, including subsequent Special Director Grants. but not limited to years Revenues newsletter publication, monthly 31

Department, Board, Committee, Agency or Officer Authorized Fees, Charges or Program or Activity Revolving to Spend Other Receipts Expenses Payable Fund from Fund Credited to Fund from Fund Fiscal Years breakfasts, funeral services, other commemorative programs and other purposes in the opinion of the Veterans' Director in the best interests of Canton Veterans. Fees received for processing passport applications, loss, damage or late return of borrowed materials, Payment of bills and replacement of charges for borrower cards, processing passport Fiscal Year #119 - Library Board of donations, or any other applications, 2018 and Revolving Library such fees as may be purchasing books subsequent Fund Trustees established by the and other library years Board of Library materials for public Trustees, for the loan. purpose of and consistent with maintaining a fair and efficient library loan system. Payment of bills, charges, expenses, wages and capital #130 - Donations and fees Fiscal Year Parks & costs in connection Recreation received for various 2023 and Recreation with any programs Revolving programs sponsored by subsequent Director or any proposed Fund Parks & Recreation. years programs sponsored by Parks & Recreation. Rental of Pequitside Maintaining, Farm, Rental of Little improving & Red House, Rental of Fiscal Year #134 – renovation of Conservation Rooms in Main Building, 2018 and Pequitside property, payment of Commission Rental of Rooms in subsequent Farm Rentals salaries for time Tavern or any other years spent arranging portion of building or rentals. grounds. Payment of bills and charges to maintain #135 - Fees paid by residents Fiscal Year the program, with an Greenlodge and non-residents to 2018 and Select Board amount transferred Street Parking park their vehicles along subsequent to the General Fund Fees Greenlodge Street. years as determined by Town Meeting. Payment of services Fiscal Year #136 - Fees received from the required to install Beautification 2018 and Beautification sale of bricks and other bricks and for other Committee subsequent Fund donations. beautification years projects. 32

Department, Board, Committee, Agency or Officer Authorized Fees, Charges or Program or Activity Revolving to Spend Other Receipts Expenses Payable Fund from Fund Credited to Fund from Fund Fiscal Years Payment for veterinary services, payments to the #137 – Animal Fiscal Year Animal Animal Control Control Adoption and boarding 2023 and Control Officer, and any Special fees. subsequent Officer operating or capital Revenues years expenses associated with the department. Fees for rental and use of Community or other assembly rooms used Paying bills, for meetings, programs connected with the or other events, providing of Fiscal Year #138 – Library Board of including payments for maintenance and 2018 and Building Library use of facilities and supply of facilities subsequent Rentals Trustees conveniences in and for the support years conjunction with use of and safe conduct of spaces, as may be said programs and established by the events. Board of Library Trustees. Payment of bills and Donations and other charges in Fiscal Year #140 – COA fees received for Council on connection with 2018 and Revolving various programs Aging various programs subsequent Fund sponsored by the sponsored by the years Council on Aging. Council on Aging. Providing services to Canton citizens not otherwise funded under established programs, including #141 – Board Fiscal Year Contributions, but not limited to flu of Health Board of 2018 and donations, gifts, grants, vaccinations, child Special Health subsequent reimbursements. and teenage health Revenues years education & development programs and elderly health programs. Rolling Mill, open space Providing additional or historical grants, funding relative to Rolling Mill, open space the Rolling Mill, or historical gifts, #142 – Paul Grounds and Rolling Mill, open space Revere Museum Fiscal Year or historical Heritage Site maintenance 2020 and Select Board endowments, Rolling Rolling Mill expenses, operating subsequent Mill, open space or and Open expenses, capital years historical contributions, Space Fund expenses, repair Rolling Mill, open space expenses building or historical donations, expenses, event Rolling Mill rentals, fees. grounds rentals,

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Department, Board, Committee, Agency or Officer Authorized Fees, Charges or Program or Activity Revolving to Spend Other Receipts Expenses Payable Fund from Fund Credited to Fund from Fund Fiscal Years grounds use, receipts from events.

Providing additional Fees related to funding for development (e.g. in transportation lieu of construction) or studies, design, or development mitigation Fiscal Year #145 – Traffic construction projects payments, grants, 2019 and Management Select Board not currently funded contributions, subsequent Fund under Chapter 90, donations, years capital plans, or reimbursements, other department budgets; allocations from reserve includes all modes fund, mitigation fund. of transportation. Providing additional Museum grants, funding for museum museum gifts, museum maintenance #152- Paul Revere & Son Fiscal year contributions, museum expenses, operating Revere Heritage 2020 and donations, museum expenses, capital Heritage Site Trust subsequent rentals, museum expenses, repair Museum Fund Corporation years. admission receipts, expenses, building receipts from events. expenses, event expenses.

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