Title 7 — Title 7: Municipalities

Sec. 7-378a. Renewal of temporary notes. Notwithstanding the provisions of sections 7-264 and 7-378, and any other public or special act or charter which limits the renewal of temporary notes issued in anticipation of the receipt of the proceeds of bond issues to two years or any…

Sec. 7-378b. Temporary notes re bonds for sewer project with commitment for state or federal grant. Any town, as defined in section 7-378, which has temporary notes outstanding in anticipation of the receipt of the proceeds from the sale of bonds authorized for a sewer project, a…

Sec. 7-378c. Effective date of Secs. 7-378a and 7-378b. Sections 7-378a to 7-378c, inclusive, shall take effect July 1, 1977, except that any town which has temporary notes outstanding on such date, which were renewed under the authority of section 7-378a, may renew such notes in…

Sec. 7-378d. Appropriations for retirement of notes on school projects. Net cost of project. The amount of the state grant commitment pursuant to section 10-287 for school building projects and section 10-286d for site acquisition may be used in computing the town's net cost of t…

Sec. 7-378e. Extended time for renewal of temporary notes. Notwithstanding the provisions of sections 7-378a and 10-56 and any other public or special act or charter or bond ordinance or bond resolution which limits the renewal of temporary notes issued in anticipation of the rec…

Sec. 7-378f. Renewal of temporary notes to finance sewers in town without an operating system connected to treatment plant. Notwithstanding the provisions of sections 7-264, 7-378 and 7-378a and any other public or special act or charter or ordinance or resolution which limits or…

Sec. 7-378g. Renewal of temporary notes issued by town to finance water filtration, supply or distribution facilities, a resources recovery facility or an incinerator. Notwithstanding the provisions of sections 7-264, 7-378, 7-378a, 7-378b and 7-378e and any other public or speci…

Sec. 7-379. Issuance of bonds and notes for dire emergencies. As used in this section, the word “town” has the meaning ascribed to it by section 7-378 and the words “dire emergency appropriation” mean an appropriation to relieve or assist in the relieving of a situation certified…

Sec. 7-380. Facsimile signatures. Manual signature requirements. Any bonds, notes or other obligations for the payment of money by any municipality or town may bear the facsimile of any signature, seal or other means of execution, authentication, certification or endorsement requ…

Sec. 7-380a. Assumption of liability by municipality for employees providing information pertaining to issuance of bonds or notes. For purposes of this section, “municipality” means any town, city, borough, consolidated town and city, consolidated town and borough, fire district,…

Sec. 7-380b. Issuance of bonds, notes or other obligations authorized before June 23, 1993. The provisions of sections 7-370c, 7-374, 8-187, 8-192, 10-51c, subsections (a) and (b) of section 10-56 and sections 10-60a, 32-222 and 32-227 shall not operate to prevent the issuance of…

Sec. 7-380c. Maturity date for bonds issued for water, waste or community facilities. Maturity date for bonds issued for school building projects. (a) Notwithstanding the provisions of sections 7-234, 7-236, 7-263 and 7-371 or any other public or special act or charter or ordinan…

Sec. 7-381. Definitions. Whenever used in this chapter, unless the context otherwise requires: “Municipality” means any political subdivision of the state having the power to make appropriations or to levy taxes, including any town, city or borough, whether consolidated or uncons…

Sec. 7-382. Adoption of uniform fiscal year. Budget and tax adjustments. Forfeiture for noncompliance. (a) Notwithstanding the provisions of any special act to the contrary, each municipality shall adopt the uniform fiscal year, in accordance with the provisions of this chapter. …

Sec. 7-383. Due date of tax levy. The first installment of the general property tax levy of each complying municipality for its fiscal year beginning the first day of July, or the whole of such levy if such levy is not payable in more than one installment, shall become due on the…

Sec. 7-384. Issuance of bonds and notes by complying municipalities. Each complying municipality may enact an ordinance, authorizing the issuance of its bonds or notes, and may issue its bonds or notes within the limits of this chapter for the purpose of financing, in whole or in…

Sec. 7-385. Maturity of bonds. All bonds issued under the provisions of this chapter shall mature in annual or semiannual installments of principal that shall substantially equalize the aggregate amount of principal and interest due in each annual period commencing with the first…

Sec. 7-386. Validity of bonds. Any bonds reciting that they are issued pursuant to this chapter shall, in any action or proceeding involving their validity, be conclusively deemed to be fully authorized by this chapter and to have been issued, sold, executed and delivered in conf…

Sec. 7-387. Change of term of elected officials. Section 7-387 is repealed. (1949 Rev., S. 817; 1953, S. 366d; 1967, P.A. 675, S. 2; 1969, P.A. 570, S. 8.)

Sec. 7-388. Annual budget meetings. Any municipality complying with the provisions of this chapter shall, at its annual meeting or at a special meeting thereof warned and held for such purpose, fix the date of a special meeting to be held prior to the beginning of the next ensuin…

Sec. 7-389. Financing of change in fiscal year. (a) Any municipality proposing a change in its fiscal year to comply with the provisions of this chapter may create a surplus in its general fund for the specific purpose of financing such a change and said municipality may, over a …

Sec. 7-390. Publication of budget. Statements by municipalities adopting uniform fiscal years. Each municipality adopting the provisions of this chapter shall publish, as provided in section 7-344, a budget statement which shall show, in addition to the items set forth in said se…

Sec. 7-391. Definitions. When used in this chapter, unless the context otherwise requires, the following terms shall have the meanings herein specified: “Secretary” means the Secretary of the Office of Policy and Management; “municipality” includes each town, consolidated town an…

Sec. 7-392. Making of audits and filing of statements. (a) All municipalities shall have all their financial statements audited at least once annually and shall provide for audits in accordance with the provisions of sections 4-230 to 4-236, inclusive. Each audited agency, except…

Sec. 7-393. Working papers of accountant; preservation for inspection. Civil penalty. Upon the completion of an audit, the independent auditor shall file certified copies of the audit report with (1) the appointing authority, (2) in the case of a town, city or borough, with the c…

Sec. 7-394. Publication of notice that audit available for inspection by public. When the audit provided for in section 7-392 has been made, the municipal clerk shall cause to be published a legal notice in a newspaper having a substantial circulation in such municipality that su…

Sec. 7-394a. Principles and standards for audit reports. (a) The audit report prepared by an independent auditor, as defined in section 7-391, retained to render an audit for a municipality, regional school district or audited agency, or by any fiscal officer of such municipality…

Sec. 7-394b. Municipal Finance Advisory Commission. (a) There is established a Municipal Finance Advisory Commission which shall (1) review and submit any recommendations as may be deemed appropriate with respect to any regulations concerning the provisions of section 7-394a, sub…

Sec. 7-395. Secretary's review of audit report. Public meeting. Chief executive officer's or superintendent's plan for corrective action. Referral to Municipal Finance Advisory Commission. (a) The secretary shall review each audit report filed with said secretary as provided in s…

Sec. 7-396. Designation of auditor. The regional board of education and appointing authority of any municipality or audited agency shall file with the Secretary of the Office of Policy and Management the name of the independent auditor, designated to audit the financial statement…

Sec. 7-396a. Audits of agencies receiving state grants. (a) Any agreement for a state grant entered into between a state agency and a public or private agency shall provide for an audit acceptable to such state agency of any grant expenditures made by such public or private agenc…

Sec. 7-397. Repeal of charter provisions. So much of any charter provisions of any municipality as is inconsistent with the provisions of this chapter is repealed. (1949 Rev., S. 827.)

Sec. 7-398. Returns concerning finances to be under oath; false statement. All reports or returns, in any respect concerning public finances or the reception or disbursement of public funds, made by selectmen or treasurers of towns and auditors or treasurers of cities, regularly …

Sec. 7-399. Uniform accounting system. Section 7-399 is repealed. (1949 Rev., S. 830; P.A. 77-614, S. 19, 610; P.A. 91-343, S. 10, 11.)

Sec. 7-400. Investment of funds. The treasurer of any municipality, as defined in section 7-359, upon approval by the budget-making authority, as defined in said section, of any metropolitan district, of any regional school district, of any district as defined in section 7-324, a…

Sec. 7-401. Definitions. As used in sections 7-402 and 7-403, the following words and terms shall have the following meanings unless the context indicates another meaning or intent: (1) “Deposit” or “deposits” means demand deposits, time deposits, certificates of deposit, share a…

Sec. 7-402. Deposit of public money and trust funds. (a) Any public official of any municipality may deposit any public funds received, held or controlled by such public official and belonging to such municipality, or otherwise held by such public official as such public official…

Sec. 7-403. Deposit of funds in custodian account. Any municipality which has accepted, assumed or received or which holds or manages any trust fund under the provisions of section 7-148 or 11-20 or other provisions of the general statutes may place such funds in a custodian acco…

Sec. 7-403a. Loss and retiree benefits reserve fund. (a) Upon the recommendation of the chief executive officer of a municipality and approval of the budget-making authority of the municipality, the legislative body of any municipality, as defined in section 7-369, may, by a majo…

Sec. 7-404. Bond of city or borough treasurer. Section 7-404 is repealed. (1949 Rev., S. 833; September, 1957, P.A. 17, S. 2; P.A. 77-614, S. 19(d), 610; P.A. 82-327, S. 12.)

Sec. 7-405. Expenditures by municipalities and regional school districts before adoption of budgets. (a) When annual appropriations have not been made by a municipality before the beginning of any fiscal year, the disbursing officers may make necessary expenditures during the per…

Sec. 7-405a. Borrowing in anticipation of receipt of taxes, water charges or federal or state grants. Any political subdivision of this state empowered to lay taxes or to provide water for the inhabitants thereof may from time to time borrow upon the note or notes of such politic…

Sec. 7-406. Town reports. The board of finance or other corresponding board in each town, or, if there is no such board, the selectmen, shall annually prepare and have published a town report. Such report shall be available for distribution and shall contain, in addition to repor…

Sec. 7-406a. Report on state-funded housing or building projects prior to municipal election. No state funds shall be used for the publication or distribution of a report on any municipal housing or building project within one month prior to any municipal election in the town in …

Sec. 7-406b. Chief executive officer to submit copy of budget to Secretary of Office of Policy and Management. Beginning with the fiscal year commencing July 1, 1992, and annually thereafter, the chief executive officer of each town, city, borough, consolidated town and city and …

Sec. 7-406c. Uniform system of accounting for municipal revenues and expenditures. Municipality to file financial data. (a) Not later than July 1, 2014, the Secretary of the Office of Policy and Management shall, in consultation with the Department of Education, the Connecticut C…

Secs. 7-406d to 7-406l. Reserved for future use.

Sec. 7-406m. Definitions. As used in this section and sections 7-406n and 7-406o: (1) “Municipal pension solvency account” means the account created in section 7-406n; (2) “Loan program” means the loans given to municipalities by the state pursuant to sections 7-406n and 7-406o; …

Sec. 7-406n. Municipal pension solvency account. Municipal pension solvency loan program. (a) There is established an account to be known as the “municipal pension solvency account” which shall be a separate nonlapsing account within the General Fund. The account shall contain: (…

Sec. 7-406o. Bond issue for municipal pension solvency loan program. (a) For the purposes of this section and section 7-406n, the State Bond Commission shall have the power, from time to time, to authorize the issuance of bonds, bond anticipation notes or other obligations of the…