2025 Statutes Index

Publication or posting of ordinances and resolutions, 60.80

Taxation; duties:

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 department, 70.53

Failure to return reports, 69.67

Taxes levied, delivery to county, 69.60

Taxes levied, delivery to revenue department, 69.61

Town law forms, sent to clerk, 35.20

Training programs; state treasurer may conduct, 14.59

Whistleblower protection, election fraud, 66.0512

towns_6. finance 6. Finance

Audits, 60.43, 66.0605

Borrowing:

Action to contest, limitation, 893.77

Administrative regulations, 67.10

Authorization, XI, 3; 67.03

Bonds:

Conduit revenue bonds, 66.0304

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, 66.0619, 66.0713, 67.16

Public utilities, transportation; financing acquisition, improvement, operation, 66.0621

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

State trust fund loans:

Authorization, 24.61 (3)

Collection, 24.70

Procedures, generally, see State—17. Loans, Trust Fund

Tax-exempt, private activity bonds, allocation of volume cap, 238.10

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, 66.0601

Specified purposes, 60.23

Biennial budget procedure, 65.90 (1m)

Preparation and adoption, 60.40

Requirements, 65.90

Claims against town, procedure, court action, 60.44

Contracts, labor peace agreement requirements prohibited, 66.0134

Violation, criminal penalty, 947.21

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

Deposits and depositories, 34.05, 60.34 (2), 60.46

Tax payments, depository authority to receive, 74.125

Disbursements from town treasury, 60.34 (1), 60.45, 66.0607

Finance book, 60.42

Financial reports, delivery to revenue department, 73.10

Financial statement, annual, 60.41

Fiscal year, 60.40 (1)

Industrial development, 66.1101

Drainage district, notification, if affected, 66.1102

Revenue bonding, job impact estimates, 66.1103, 238.11

Investments, 66.0603

Local government pooled-investment fund, 25.50

Investments and advances of credit, generally, Ch. 219

For detailed analysis, see Investments

Money of account; dollar, cent, mill, 138.01

Prevailing wage ordinance; prohibition, 66.0903

Protective services, 66.0608

Public improvements, 66.0619, 66.0621

Public utilities:

Municipal, 66.0621

Service contracts and franchises, 66.0815

Public works contracts and competitive bidding:

Generally, 60.47, 66.0901

Energy savings performance contracting, 66.0133

Labor peace agreement requirements prohibited, 66.0134

Violation, criminal penalty, 947.21

Liability of contractor, bond, 779.14

Payment by municipality, 66.0709, 66.0711, 66.0713, 66.0715, 67.16