Residents should not only show up for town meeting, they should educate themselves on the process and the rules; do not expect someone else to do that. There is the administrative part of town government ie; town administrator & selectmen, there is the advisory committee and there is the legislative branch, ie; town meeting.
Constitutional principles govern the fee-setting process. In Emerson College vs. City of Boston (1984) 1 the Supreme Judicial Court established a three-prong test to distinguish fees from taxes. The Court stated that fees are:
- Based on services being performed or delivered;
- Legitimate when the services received for the fee are provided only to the beneficiaries of the services, rather than the general public; and
- Paid by choice.
Only a legislative body has the authority to assess taxes, which have the following three characteristics:
- Enforced contribution to provide for the general support of government;
- Levied for a broad range of services, or the General Fund; and
- Not exclusive to meet expenses incurred in providing a service.
Fees may not be used purely as a tool to raise revenue, but should reflect the government's expense in providing the service associated with the fee. Expenses may be defined as the reasonable costs imposed on an agency for providing a service or regulating an activity, including administrative and enforcement costs.
Residents and town meeting attendees should also be aware of who can change the budget format of the town; opinion of the MA department of Revenue; only town meeting can change the budget format (from say line item to omni bus) that opinion can be found online (if you are good and have patience; I went to the DOR via email and asked for it by way of FOIA and they sent it to me) you can find the context of that opinion in the handbook of association of town finance committees online and some towns advisory or finance committees have links to that handbook.
from ATFC handbook, page 20;
The format found in the law addresses itself to budgetary basics. Almost all towns and cities in the Commonwealth go well beyond this in their annual budget presentation package (see Chapter 2). DOR has also ruled that only a town meeting — not the finance committee or selectmen — may determine the exact budget format to be used (see In Our Opinion, 92-145). As a practical matter, town meeting would have to vote to reject the present format and request a new one for the following year.
Templeton T/A & selectmen changed town budget format without asking town meeting at the 2017 annual town meeting; once this is allowed to happen and is repeated unchecked, it soon becomes accepted, as if it was done in correct way; I believe it is time Templeton town meeting residents were asked what they want, if for no other reason, that it can be said truthfully, they were asked and voted. While it seems residents have decided they prefer omnibus versus line item and I state that because as town meeting had been asked if they wanted to go over their budget line by line, they voted no; I think if we are going to state that "Templeton is heading in the right direction" we should do the things required correctly; much like having to go back to town meeting to get a town meeting vote on the record adjusting town budget so the town was able to cover the school budget. That was the reason behind article 3, ATM, June 2020:
ARTICLE 3: FISCAL 2020 NRSD AMENDMENT To see if the Town will appropriate the sum of Seventy-One Thousand Three Hundred TwentyTwo Dollars and No Cents ($71,322.00) for supplemental appropriation to the Fiscal Year 2020 assessment for Narragansett Regional School District to satisfy a requirement of the MA Department of Revenue. And to meet said appropriation by a transfer of said sum from certified free cash, Or take any other action related thereto
DOR informed the town that action taken at a special town meeting where town meeting voted to allow selectmen to amend budget without further town meeting was incorrect and the chairman of board of selectmen and town administrator had to agree to sign a document stating they would ensure an article before town meeting making said adjustments, hence reason for article 3.
Ya'll have the real power, but you have to know how and you have to know the rules and that requires meeting attendance and home work - you cannot depend on all selectmen informing you of same; you should not depend on anyone giving you all the information (trust but verify) do not just bitch, get involved, acquire knowledge, go to town meeting, stand up and be counted.