TOWNS

Property tax:

Collection, see Taxation-14. Property Tax, Collection and Settlement

Tax roll, see Taxation-13. Property Tax, Assessment of Property

Sales tax, proof of seller's permits required to issue city license to retailer, 77.61 (11)

Tax reports:

Assessments and exemptions, delivery to revenue dept., 70.53

Failure to return reports, 69.67

Taxes levied, delivery to county, 69.60

Taxes levied. delivery to revenue dept., 69.61

Town law forms, sent to clerk, 35.20

Training programs; state treasurer may conduct, 14.59

Towns 6. Finance 6. Finance

Audits, 60.43, 66.041

Borrowing:

Action to contest, limitation, 893.77

Administrative regulations, 67.10

Authorization, XI, 3; 67.03

Bonds:

Form and contents, 67.06

Issues, procedure, 67.05

Payment and maturity, 67.07

Protest; issuance stayed, 67.22

Certification of obligations, 67.025

Debt limit, XI, 3; 67.03

Debt service fund, 67.11

Definitions, 67.01

Diversion of funds, liability, 67.17

Execution and sale of obligations, 67.08

Public improvement bonds, 66.059, 66.54

Public utilities, transportation; financing acquisition, improvement, operation, 66.066, 66.067

Purposes for borrowing, 67.04

Refunding, pre 1922 bonds, 992.04

Registration of obligations, 67.09

Regulations generally, 67.10

Sale of obligations, 67.08

Sanitary districts, 60.78

Tax-exempt, private activity bonds, allocation of volume cap, 560.032

Temporary borrowing, 67.045, 67.12

Validation of debt, 67.02, 67.24, 67.25

Pre 1922 debts, 67.02 (1), 992.04

Variable rate obligations, 67.15

Budget:

Appropriations:

Authorization by town meeting, 60.10 (3)

Restrictions, 66.04

Specified purposes, 60.23

Preparation and adoption, 60.40

Requirements, 65.90

Claims against town, procedure, court action, 60.44

Debt, statement of, delivery to secretary of state, 69.68

Deposits, 34.05, 60.34 (2), 60.46

Disbursements from town treasury, 60.34 (1), 60.45, 66.042

Finance book, 60.42

Financial reports, delivery to revenue dept., 73.10

Financial statement, annual, 60.41

Fiscal year, 60.40 (1)

Industrial development, 66.52

Revenue bonding, job impact estimates, 66.521, 560.034

Investments, 66.04 (2)

Delegation of investment authority, 66.04 (2m)

Local government pooled-investment fund, 25.50

Investments and advances of credit, generally, Ch. 219
For detailed analysis, see Investments

Public improvements, 66.059, 66.066, 66.067

Public utilities:

Municipal, 66.066

Service contracts and franchises, 66.061

Public works contracts and competitive bidding:

Generally, 60.47, 66.29

Energy savings performance contracting, 66.949

Invalid contracts, obligation to pay for work performed, 66.295

Liability of contractor, bond, 779.14

Payment by municipality, 66.54

Wage scale, 66.293

Purchasing:

Cooperative with state and technical information from, 16.73

General requirements, 66.299

Revenue sharing between municipalities, 66.028

Shared revenue account, state; distributive shares of, 79.02 to 79.06

Statutes of limitations:

Contracts, attacking, 66.13, 893.75

Payments on contracts, bonds, and other obligations, 893.61

Unclaimed funds in public treasury, 59.66 (2)

Towns 7. Highways 7. Highways

Abutting owners' rights, 80.47

All-terrain vehicles:

Regulating, 23.33 (11)

Routes and trails, 23.33 (8)

Alleys, vacation, 60.23 (15)

Altering, see Laying, altering or discontinuing, under this subhead