§ 14. Special assessment.  


Latest version.
  • The town council, as the governing authority of the town, shall have power to levy, impose and collect, in addition to the mills provided for in section 13(a) of this charter, a special tax on the total value of the assessment of all real and personal property on the books of the municipality, beginning with the fiscal year of the town first following the date of enactment hereof, for purposes of construction, maintenance and repair of the following: (1) street paving, (2) collection and disposal of garbage, and (3) sewerage and pollution. Such special tax shall not be imposed for longer than one fiscal year at the time, but may be renewed annually if so required, and shall not exceed a collective total of a maximum of ten mills whether imposed for one, for more than one, or for all five of the specific purposes stated. In all cases where it shall be necessary to levy a special additional tax for any one or more of the purposes stated in this section, the levy and assessment of the same for each such purpose shall be separately made and collected and all amounts so collected shall be applied exclusively to said maintenance and expense for which the said tax is levied and collected.