. As noted in Chapter 44, Section 31 of the Massachusetts General Laws “No department financed by municipal revenue…shall incur a liability in excess of the appropriation made for the use of each department,…each item voted by the town meeting…being considered as a separate appropriation, except in cases of major disaster.”

 MGL chapter 41, Section 58. Whenever any appropriation shall have been expended or whenever, in the judgment of the town accountant, it appears that the liabilities incurred against any appropriation may be in excess of the unexpended balance thereof, he shall immediately notify the selectmen and the board, committee, head of department or officer authorized to make expenditures therefrom, and no claim against such appropriation shall be allowed nor any further liability incurred until the town makes provision for its payment. The town accountant shall, at regular intervals and as often at least as once each month, send to the selectmen and to each board, committee, head of department or officer having the disbursement of an appropriation a statement of the amount of orders approved and warrants drawn on behalf of said board, department or officer during the preceding month, and a statement of the balance of such appropriation remaining subject to draft. Each head of a department, board or committee authorized to expend money shall furnish the town accountant, at the close of the financial year, a list of bills remaining unpaid, showing to whom and for what due, and their amounts; and the town accountant shall incorporate the same in his annual report covering the financial transactions of the town, as provided by section sixty-one.

 

Campaign Activities

General Laws Chapter 55 governs the raising and spending of money for ballot questions as well as political candidates.  The law also regulates the conduct of public officials and employees undertaking campaign finance activities.

In general, the law regulates conduct not speech.  Thus, while local officials can take a position on an override or exclusion question and speak in favor of or in opposition to it, they cannot spend public funds or use public resources, such as personnel, supplies and facilities, to promote or oppose the question.  Public employees may work on an override or exclusion campaign on a volunteer basis, on their own time, in any capacity other than fundraising.  They may also make personal contributions to political committees established for the purpose of promoting or opposing the ballot question.

3.  Underrides

A levy limit underride decreases the amount of property tax revenue a community may raise in the year specified in the underride questions and in future years.  It decreases the community's levy limit and becomes part of the base for calculating future years' levy limits.  The result is a permanent decrease in taxing authority. 

Election Procedure

Proposition 2 1/2 questions are placed on an election ballot by vote of the Board of Selectmen, not Town Meeting. This is the only way an override or exclusion questions may be placed on the ballot.  They may not be placed on the ballot by a town meeting vote or any local initiative procedure authorized by law.  A local initiative procedure , however, may be used as an alternative method of placing an underride question on the ballot.