Source: https://www.ecode360.com/31653905
Timestamp: 2019-03-21 01:23:38
Document Index: 148820057

Matched Legal Cases: ['§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 35', '§ 42', '§ 39', '§ 44', '§ 29', 'Art. 18', 'Art. 16', '§ 13', '§ 33', '§ 69', '§ 21', '§ 137', '§ 12', '§ 28', '§ 181']

Town of Cohasset, MA Finance
Town of Cohasset, MA
Ch 12 Finance
§ 12-1 Audits.
§ 12-2 List of unpaid bills.
§ 12-3 Solicitation of bids.
§ 12-4 Contractor to furnish bond.
§ 12-5 Work paid for in part by private citizens.
§ 12-6 Purchase of hardware or software.
§ 12-7 Monthly reports.
§ 12-8 Denial, suspension or revocation of license or permit for failure to pay taxes or other charges.
Ch 30 Officers, Boards and Committees
Ch 45 Town Meeting
Ch 84 Building Numbers
Ch 89 Businesses
Ch 96 Cemeteries
Ch 121 Harbor
Ch 132 Historic District
Ch 144 Junk and Secondhand Articles
Ch 165 Mercury Thermometers
Ch 205 Signs and Billboards
Ch 211 Smoking
Ch 247 Vehicles for Hire
Ch 255 Watercraft
Division 2: Zoning Bylaw
Ch A500 Legislative Acts
[HISTORY: Adopted by the Town Meeting of the Town of Cohasset as Art. VI of the 1988 General Bylaws. Amendments noted where applicable.]
[Amended 4-6-1991]
All accounts of the Town shall be audited biennially, either under the supervision of the Director of Accounts, Department of Revenue, in accordance with the provisions of MGL c. 44, § 35, or by a person chosen by the Selectmen, in accordance with MGL c. 44, § 42.
Each head of a department, board, or committee authorized to expend money shall furnish the Town Accountant at the close of the fiscal year a list of unpaid bills, indicating the amount due, to whom it is owed, and for what purpose. This information shall be incorporated in the Town Accountant's annual report. Authorization for payment of expenditures from a prior fiscal year which have exceeded the Town's appropriation requires a four-fifths vote at an Annual Town Meeting and a nine-tenths vote at a Special Town Meeting.
Town officers, boards and committees shall comply with Massachusetts statutes regarding solicitation of bids relating to public works projects, public buildings and municipal contracts, including, without limitation, MGL c. 30B; MGL c. 30, §§ 39A through 39M; and MGL c. 149, §§ 44A through 44M.
Any officer contracting for work for the Town at a cost in excess of $2,000 shall require the contractor to furnish a bond to guarantee the faithful performance of the contract, in accordance with MGL c. 149, § 29.
No board, committee, or officer having charge of any work for which partial payment is to be contributed by private citizens shall undertake the work until a sum estimated by the officer, board, or committee as sufficient to cover the portion of the cost chargeable to such private citizens has been deposited with the Town Treasurer-Collector.
The Town Accountant shall refuse to authorize payment for purchase of any hardware or software that does not conform to the standards of the Computer Advisory Committee.
[Amended 6-10-1994]
The use of Town-owned computer hardware or software for private, non-work-related purposes or the use of software not properly licensed shall be a violation of this bylaw punishable by fine and/or disciplinary action by the appropriate authority.
The School Department and Paul Pratt Memorial Library are exempt from the provisions of this section except for hardware and software purchased and used for general administrative purposes.
[Added 6-28-2005]
The Town Director of Finance shall present to the Board of Selectmen on a monthly basis an accurate monthly expense status report of the line items in all Town budgets, including month to date, and year to date figures to track the rate of expenditures, together with any encumbrances for which the Town is obligated to pay in the future. The Cohasset School Committee shall cause to be prepared on a monthly basis an accurate monthly expense status report of the expenditure items in the school budget, except as may otherwise be required by law, including month to date, and year to date figures to track the rate of expenditures, together with any encumbrances for which the Town is obligated to pay in the future and shall provide a copy thereof to the Director of Finance of the Town. Copies shall be made available to the public at the Town Clerk's office and the Paul Pratt Memorial Library.
[Amended 4-30-2018 ATM by Art. 18]
The Town Director of Finance shall present to the Board of Selectmen on a monthly basis an accurate monthly income and expense status report of the expenditures, direct and indirect, in all Town revolving and enterprise accounts, including month to date, and year to date figures to track the rate of expenditures. The Cohasset School Committee shall cause to be prepared on a monthly basis an accurate monthly income and expense status report of the expenditures, direct and indirect, in all school revolving and enterprise accounts, including month to date, and year to date figures to track the rate of expenditures, except as may otherwise be required by law, with a copy to the Town's Director of Finance. Copies shall be made available to the public at the Town Clerk's office and the Paul Pratt Memorial Library.
Any Town board, officer or department or other local licensing or permitting authority 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, or department for any person, corporation or business enterprise that has neglected or refused to pay any local taxes, fees, assessments, betterments or any other municipal charges, including amounts assessed under the provisions of MGL c. 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 or is to be 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 Treasurer-Collector or other municipal official responsible for records of all municipal taxes, assessments, betterments and other municipal charges, hereinafter referred to as the "Tax Collector," shall annually and may periodically furnish to each department, board, 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.
[Amended 5-1-2017 ATM by Art. 16]
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 Tax Collector 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 or is to be carried out or exercised on or about real estate owned by any party whose name appears on said list furnished to the licensing authority from the Tax Collector; provided, however, that written notice is given to the party and the Tax Collector, as required by applicable provisions of law, and the party is given a hearing, to be held not earlier than 14 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 Tax Collector 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 such license 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 Tax Collector that the party is in good standing with respect to any and all local taxes, fees, assessments, betterments or other municipal charges, payable to the Town as of the date of issuance of said certificate.
This section shall not apply to the following licenses and permits: open burning, MGL 48, § 13; sales of articles for charitable purposes, MGL c. 101, § 33; children work permits, MGL c. 149, § 69; clubs, associations dispensing food or beverage licenses, MGL c. 140, § 21E; dog licenses, MGL c. 140, § 137; fishing, hunting, trapping license, MGL c. 131, § 12; marriage licenses, MGL c. 207, § 28; and theatrical events, public exhibition permits, MGL c. 140, § 181.