Sec. 7-344. Appropriations. Laying of tax.
Sec. 7-344. Appropriations. Laying of tax. Not less than two weeks before the
annual town meeting, the board shall hold a public hearing, at which itemized estimates
of the expenditures of the town for the ensuing fiscal year shall be presented and at
which all persons shall be heard in regard to any appropriation which they are desirous
that the board should recommend or reject. The board shall, after such public hearing,
hold a public meeting at which it shall consider the estimates so presented and any other
matters brought to its attention and shall thereupon prepare and cause to be published
in a newspaper in such town, if any, otherwise in a newspaper having a substantial
circulation in such town, a report in a form prescribed by the Secretary of the Office of
Policy and Management containing: (1) An itemized statement of all actual receipts
from all sources of such town during its last fiscal year; (2) an itemized statement by
classification of all actual expenditures during the same year; (3) an itemized estimate
of anticipated revenues during the ensuing fiscal year from each source other than from
local property taxes and an estimate of the amount which should be raised by local
property taxation for such ensuing fiscal year; (4) an itemized estimate of expenditures
of such town for such ensuing fiscal year; and (5) the amount of revenue surplus or
deficit of the town at the beginning of the fiscal year for which estimates are being
prepared; provided any town which, according to the most recent federal census, has a
population of less than five thousand may, by ordinance, waive such publication requirement, in which case the board shall provide for the printing or mimeographing of copies
of such report in a number equal to ten per cent of the population of such town according
to such federal census, which copies shall be available for distribution five days before
the annual budget meeting of such town. The board shall submit such estimate with its
recommendations to the annual town meeting next ensuing, and such meeting shall take
action upon such estimate and recommendations, and make such specific appropriations
as appear advisable, but no appropriation shall be made exceeding in amount that for
the same purpose recommended by the board and no appropriation shall be made for
any purpose not recommended by the board. Such estimate and recommendations may
include, if submitted to a vote by voting machine, questions to indicate whether the
budget is too high or too low. The vote on such questions shall be for advisory purposes
only, and not binding upon the board. Immediately after the board of assessment appeals
has finished its duties and the grand list has been completed, the board of finance shall
meet and, with due provision for estimated uncollectible taxes, abatements and corrections, shall lay such tax on such list as shall be sufficient, in addition to the other estimated
yearly income of such town and in addition to such revenue surplus, if any, as may be
appropriated, not only to pay the expenses of the town for such current year, but also
to absorb the revenue deficit of such town, if any, at the beginning of such current year.
The board shall prescribe the method by which and the place where all records and
books of accounts of the town, or of any department or subdivision thereof, shall be
kept. The provisions of this section shall not be construed as preventing a town from
making further appropriations upon the recommendation of its board of finance at a
special town meeting held after the annual town meeting and prior to the laying of the
tax for the current year, and any appropriations made at such special town meeting shall
be included in the amount to be raised by the tax laid by the board of finance under the
provisions of this section.
(1949 Rev., S. 777; 1953, 1955, S. 359d; P.A. 77-614, S. 139, 610; P.A. 79-101; P.A. 80-483, S. 177, 186; P.A. 83-484; P.A. 95-283, S. 26, 68.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 79-101 required that public hearing, rather than public meeting, be held two weeks before town meeting and that
consideration of estimates be held in public meeting rather than executive session; P.A. 80-483 substituted secretary of
the office of policy and management for commissioner of revenue services; P.A. 83-484 provided for advisory questions
on the budget when submitted to a vote by voting machine; P.A. 95-283 replaced board of tax review with board of
assessment appeals, effective July 6, 1995.
See Sec. 7-388 re annual budget meeting.
See Sec. 7-390 re publication of budget statement.
See Sec. 7-406 re town reports.
Property in city of Stamford is subject to town taxes to meet expenses of services performed outside city and not
benefiting property owners in city. 134 C. 65. Board properly exercised its discretion in that salary increase for teachers
was beyond amount reasonably necessary. 138 C. 521. Cited. 178 C. 81. Cited. 192 C. 426. Cited. 217 C. 303. Statute does
not preclude town charter from allowing for a bifurcated town budget. 268 C. 295.
Statute precludes charter amendment providing for separate referenda on town operating budget and board of education
budget. 70 CA 358.
Board is bound to apply cash surplus in town's general fund to reduction of amount of estimated expenditures. Court
cannot direct records of minutes of board be kept in town clerk's office. 11 CS 215. Towns are required to levy such taxes
as are sufficient to pay estimated expenses of town for current year. 14 CS 258. If board makes no recommendations for
appropriations, only annual town meeting may make appropriations. 16 CS 485. Cited. 20 CS 227. Cited. 32 CS 237.