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The 190th General Court of the Commonwealth of Massachusetts

AN ACT CREATING A DEPARTMENT OF MUNICIPAL FINANCE IN THE TOWN OF CARVER UNDER THE DIRECTION OF A FINANCE DIRECTOR.

     Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same as follows:
     SECTION 1. Chapter 414 of the acts of 2014 is hereby repealed.
     SECTION 2.  Notwithstanding any general or special law to the contrary, there shall be a department of municipal finance in the town of Carver that shall be responsible for the coordination of all financial functions and activities of the town including, but not limited to: maintenance of all accounting records and other financial statements; payment of obligations on behalf of the town; investment of town funds and management of debt; receipt of all funds that are due; maintenance of a system of property valuation; rendering of advice, guidance and recommendations to town departments, offices and boards in matters related to their financial or fiscal affairs; and routine monitoring and reporting of revenues and expenditures by town departments, offices and boards.  The department shall include the offices and functions of the town accountant, treasurer-collector, board of assessors and principal assessor; provided, however, that the board of assessors shall continue to exercise its duties and responsibilities pursuant to the General Laws, except as otherwise provided in this act.  The department shall have such additional powers, duties and responsibilities with respect to municipal finance-related functions and activities as the town may provide by by-law.
     SECTION 3.  The department of municipal finance shall be under the direct control and supervision of a finance director who shall report to the town administrator.  The finance director shall be appointed by the town administrator in consultation with the chairs of the finance and capital outlay committees; provided, however, that the appointment shall be subject to the by-laws of the town of Carver that provide for the appointment of officers of the town by the town administrator.  The finance director may be removed by the town administrator; provided, however, that the removal shall take effect on the fifteenth day following the day on which written notice is provided to the board of selectmen, unless the board of selectmen shall, within that period, vote to reject the removal or sooner affirm it. The finance director shall be a person especially fitted by education, experience and training to perform the duties of the office.  The salary, fringe benefits and other conditions of employment of the finance director may be established by contract, subject to appropriation, for a period of up to 5 years including, but not limited to: severance pay; relocation expenses; reimbursement for expenses incurred in the performance of the duties of office; liability insurance; conditions of discipline; termination; dismissal and reappointment; performance standards; and leave.
     SECTION 4.  The finance director of the town of Carver may serve as the town accountant or treasurer-collector, but not both, and shall be responsible for coordinating the fiscal management procedures of the offices of the town accountant, treasurer-collector and principal assessor. The finance director shall be the administrator of budgeting, which shall encompass financial reporting, accountability and control and an advisor to the board of selectmen, town administrator, finance committee and the other town departments on the financial and programmatic implications of current and future financial policies, including standards for the preparation of the annual budget and capital plan. 
     The finance director shall, in consultation with the town administrator, be responsible for the supervision and coordination of all personnel, tasks and activities of the department of municipal finance.  The finance director shall provide the town administrator and board of selectmen with reports concerning the matters under the finance director’s supervision not less than quarterly and more often as requested.  The finance director shall have additional duties and responsibilities as may be determined by the town administrator or by-law.
     SECTION 5.  Notwithstanding any general or special law to the contrary, there shall be a principal assessor in the town of Carver who shall report to the finance director.  The principal assessor shall be appointed by the town administrator in consultation with the finance director and board of assessors; provided, however, that the appointment shall be subject to the by-laws of the town that provide for the appointment of officers of the town by the town administrator. The principal assessor shall be a person especially fitted by education, experience and training to perform the duties of the office.
     SECTION 6.  The principal assessor shall be responsible for: the administrative, technical and supervisory functions related to the appraisal, valuation and assessment of real and personal property; planning, directing and supervising the work of the board of assessors’ office; directing and administering contracts with firms or individuals providing professional assessing services to the town; compiling data and information for the board of assessors and other town officials; investigating requests for abatement and exemptions of property tax; and providing assistance to the board of assessors in connection with abatement and exemption applications and otherwise as may be requested. The principal assessor shall have additional duties and responsibilities that may be determined by the town administrator, finance director or by by-law.
     SECTION 7.  Notwithstanding any general or special law to the contrary, there shall be a treasurer-collector in the town of Carver who shall have the powers, duties and responsibilities of, and be subject to the liabilities and penalties conferred and imposed by law on the office of treasurer and collector under the General Laws, except as provided in this act. The town administrator, in consultation with the finance director and the chairpersons of the finance and capital outlay committees, shall appoint the treasurer-collector, if the position is separate from the position of finance director; provided, however, that the appointment shall be subject to the by-laws of the town that provide for the appointment of officers of the town by the town administrator. The treasurer-collector shall be a person especially fitted by education, experience and training to perform the duties of the office.
     SECTION 8.  Notwithstanding any general or special law to the contrary, there shall be a town accountant in the town of Carver who shall have the powers, duties and responsibilities of, and be subject to the liabilities and penalties conferred and imposed by law on the office of town accountant under the General Laws, except as provided in this act. The town administrator, in consultation with the finance director and the chairs of the finance and capital outlay committees, shall appoint the town accountant if the position is separate from the position of finance director; provided, however, that the appointment shall be subject to the by-laws of the town that provide for the appointment of town officers by the town administrator. The town accountant shall be a person especially fitted by education, experience and training to perform the duties of the office.
     SECTION 9.  Contracts or liabilities in force on the effective date of this act shall not be affected by the consolidation of certain financial functions of the town as provided in this act.
     SECTION 10.  This act shall take effect upon its passage.

Approved, October 6, 2016