§ 1571. Accounts; reports
(a) The town treasurer shall keep an account of monies, bonds, notes, and evidences of debt paid or delivered to him or her, and of monies paid out by him or her for the town and the town school district, which accounts shall at all times be open to the inspection of persons interested.
(b) Monies received by the town treasurer on behalf of the town may be invested and reinvested by the treasurer with the approval of the legislative body.
(c) The town treasurer shall file quarterly reports with the legislative body regarding his or her actions set forth in subsections (a) and (b) of this section.
(d) The town treasurer shall annually, on or before June 30, complete and provide to the selectboard a copy of the document made available by the Auditor of Accounts pursuant to 32 V.S.A. § 163(11) regarding internal financial controls. (Amended 1981, No. 239 (Adj. Sess.), § 5; 2011, No. 155 (Adj. Sess.), § 27.)
§ 1572. City accounts
The accounting officers of the several cities within the state shall keep uniform accounts in a manner prescribed by the auditor of accounts.
§ 1573. Assistant treasurer
A town or city treasurer may appoint an assistant town or city treasurer and may revoke any such appointment at any time. The town or city treasurer shall be responsible for the acts and omissions of any assistant appointed by him. If after written request from the selectmen to appoint an assistant treasurer, the town or city treasurer fails for ten days to do so, the selectmen may appoint an assistant treasurer and may revoke such appointment at any time. An assistant treasurer, during the temporary absence or disability of the treasurer, shall perform the duties of treasurer. The appointment and revocation of assistant treasurer shall be recorded in the office of the town or city clerk. (Amended 1959, No. 183, § 1.)
§ 1574. Record of taxes voted
The treasurer shall keep a record showing the amount of taxes voted for the support of highways, schools, special departments, if any, and for general town purposes. Such record shall be based upon an inspection of the town and town district tax bills, when placed with the treasurer by the selectmen under the provisions of section 4791 of Title 32. When such taxes are collected by a tax collector, such record may be based upon the collector's tax receipt.
§ 1575. Repealed. 1985, No. 196 (Adj. Sess.), § 17.
§ 1576. Town treasurer; record of orders
The treasurer shall pay orders drawn on him by officials authorized by law to draw such orders. If he does not pay such orders, on demand, the holder thereof may recover the amount from the town, with interest from the time of such demand. The treasurer shall keep a record of such orders not paid on demand in a book kept for that purpose. In the event, however, where there are insufficient funds on hand for the payment of any such order, the treasurer shall forthwith notify the selectmen and the officer drawing the same.
§ 1577. [Omitted.].
§ 1578. Settlement with auditors and successor
The treasurer shall settle with the auditors five days previous to each annual town meeting, and at such other times as the selectmen may require and whenever he retires from office. At the close of his term of office he shall immediately pay over to his successor the funds in his hands belonging to the town and the town school district and at the same time deliver to his successor all official books and papers in his possession.
§ 1579. Collector's receipt
The town and town school district treasurer shall endorse upon the receipt given by the collector of taxes and lodged with such treasurer all payments thereon made by such collector and such abatements thereof as may be made by the board for the abatement of taxes.
§ 1580. Account with collector
The town and town school district treasurer shall keep with the collector of taxes a separate account of each annual tax bill by endorsing thereon his payments and the abatement allowed by the board for abatement of taxes with the date of each endorsement.
§ 1581. Balance due treasurer
When a balance is due a treasurer, the auditors shall draw and deliver to him an order therefor on the town treasury.
§ 1582. Outstanding orders; notice to stop interest
When a municipality has outstanding interest bearing orders due and payable, the treasurer may give notice that such orders will be paid on presentation at his office on or before a day certain named in such notice, and that after such day such orders shall cease to draw interest.
§ 1583. Publication
Such notice shall be given personally or by publication in a newspaper published in the county, or if none is published in the county, in a newspaper published in an adjoining county, at least three weeks successively, the last publication to be at least fifteen days before the day named in such notice.
§ 1584. No interest after day named
When such notice has been given, by publication as aforesaid or by written notice signed by the treasurer and delivered to the holder of any such order, such order shall not draw interest after the day named in the notice, unless the treasurer fails to pay such order on presentation according to the terms of the notice.
§ 1621. Orders for land damages or damages for injuries
The selectmen may draw orders on the town treasurer for damages for lands or property taken or improved for a highway or other public use, or for damages settled by agreement or awarded for injuries sustained from the insufficiency of a highway.