THE CANDLEWOOD TAX DISTRICT,
CANDLEWOOD LAKE ESTATES
SHERMAN, CT. 06784
Prior to 1974 the roads within Candlewood Lake Estates were maintained by the developer. In December of 1974 road maintenance by the developer was discontinued and needless to say the roads deteriorated.
In July of 1976 the Candlewood Tax District was formed to levy and collect taxes for the maintenance of the roadways year round and the beaches of the Candlewood Lake Estates. By Connecticut State Statutes, tax districts could not span more than one town.
In October of 1987, the roads and beaches were transferred by the developer's estate to the Candlewood Tax District with stipulations contained within the recorded deed.
Annual spring meetings are duly warned by the officers of the Candlewood Tax District, the purpose of this meeting is to elect new officers, establish a budget and to consider matters brought before the board.
Hopefully, this brief review of the Candlewood Tax District will be helpful to all concerned.
If you sell, move or transfer ownership of your property at C.T.D., please furnish these bylaws and ordinances to the new purchaser. This will benefit all land owners.
In accordance with Sections 7-324, 7-325 of the Connecticut General Statutes, acting upon a petition, The Town of Sherman held a duly warned meeting on Saturday, July 17, 1976 at which time all legal voters residing within the Sherman area of Candlewood Lake Estates established an improvement association tax district known as the "Candlewood Tax District."
The purpose for which this district has been formed is to levy and collect property taxes for the maintenance of the roadways year-round and the beaches in Candlewood Lake Estates.
1. To preserve as far as is possible the natural beauty of the community.
2. To discuss any matters affecting those owning property in the community.
3. To represent the membership in negotiations with contractors, etc. in such matters as road and beach maintenance, snow clearance, beach garbage pickup, and any other matter affecting the health and well-being of the membership.
4. To enter into and conduct any other business of the membership of the district which said membership deems right and proper.
5. To undertake all lawful duties and actions authorized by state law pursuant to General
Statutes sections 7-324 through 7-329, as amended.
NOTICE OF BOUNDARY CHANGES
The municipality and the state must be notified within 30 days of any boundary changes of the district. Any proposal for a boundary extension which will cause the boundary to overlap another district requires the approval of the legislative body of the municipality (CGS Section 7 - 325).
District boundaries can be enlarged or reduced by a two-thirds majority vote of the voters of the area proposed to be included or excluded, present at a meeting called and noticed by the district board of directors. Any area to be added must be contiguous with the existing district. District voters may petition (in a procedure identical to the creation referendum petition) for a referendum on the question of district enlargement or contraction.
ANNUAL ORGANIZATIONAL REPORTS
The district must file annual organizational reports, including the names of the officers and directors, bylaws or ordinance changes, and any other information required by the Secretary of the Office of Policy and Management concerning districts organization and financial status. Form M20-A is used for this purpose. The district clerk must file this report with the town clerk in which the district is located by July 31st of each year. (CGS • Section 7-325)
FINANCIAL REPORTS AND AUDITS
At least 30 days before the end of the fiscal year the district is to inform the Secretary of the Office of Policy and Management the name of its independent auditor designated to audit the financial statements of the district. No such approval shall be required if the auditor conducted the audit for the district for the preceding fiscal year, unless the cognizant agency has notified the district that it would not approve the auditor.
The District shall have its financial statements audited at least once annually and shall provide for audits in accordance with provisions of CGS Sections 4-230 to 4-236 inclusive.
The treasurer or other officer having authority over the financial affairs of the district shall, annually, file a financial statement of such district with the town clerk in which such district is located not later than 90 days after the end of the fiscal year or period which is the subject of the statement. At the time of filing, a copy of this financial statement must be provided to each Board member and the District counsel. Each treasurer or other officer who fails to file the required statement/audit shall be fined $500. The fine shall be levied and collected by the town clerk. (CGS Sections 7-391, 7-392)
The treasurer prepares the annual budget which is reviewed by the board of directors and adopted at the annual budget meeting of the district. This meeting includes the fixing of the tax rate and the laying of the tax (CGS Section 7-327 (b)).
Fiscal year must be July 1 to June 30th. The district budget adoption must be a minimum of 30 days prior to the beginning of the fiscal tear. ( CGS 7-327 (c))
TAXES, ASSESSMENT, AND BONDS
District must use the property tax, levied on the same "assessed valuation" basis as municipal property taxes. Property valuation for taxation purposes is performed by the local town tax assessor with district grand lists prepared for and delivered to said district. Upon approval of the budget by the membership, rate bills are prepared for tax collection.
Guidelines for collecting the property taxes in the district are in accordance with Chapter 204 of the Connecticut General Statutes, Sections 12-122 through 12-170 inclusive.
Tax amount of $100 and over is payable in two installments due July 1 and January 1. Tax amount under $100 is payable in one installment due July 1.
The district's taxes are collectible as a lien on the property in the same manner as town taxes.
The district may issue bonds for any public works projects which they are authorized to construct under Chapter 105. The procedure for the issuance of such bonds must be in accordance with the statutory Municipal Bonding Act (CGS 7-369 to 7-380a), and their indebtedness will be considered as underlying debt of their host municipality by municipal credit rating agencies.
Specific approval by a vote of the district is required for any individual expenditure in excess of $10,000 for districts with grand lists up to $20 Million, and expenditures in excess of $20,000 for districts with grand lists greater than $20 Million. (CGS Section 7-328)
Prior to the creation of the district, notice of the meeting must be published in two consecutive issues of a newspaper with circulation in the proposed district area at least 14 days prior to the meeting. The same notice is required for any district action on expansion or contraction of district boundaries (CGS Section 7-325).
There are identical requirements of meetings considering district termination (CGS Section 7-329).
There is a 10 day, one newspaper publication requirement for notice of the annual or special district meetings. District meeting notices are required to include a description of the business to be transacted (CGS Section 7-327).
Voters for all issues being decided by the district include all electors residing in the district and any citizen 18 years of age or older who, jointly or severally, have property valued at $1,000 or more on the grand list of the district (CGS Section 7-6). There is no statutory authorization for any type of "per lot" voting process.
The minimum quorum for action at any membership meeting is 15 voters. If there are fewer than 15 voters present, the meeting must be adjourned until at least 15 are in attendance (CGS Section 7-327).
The annual budget meeting shall be held on the last Saturday in May of each year.
Special meetings may be called on the application of 10% of the total number of eligible voters or 20 voters, which is less, or by the President or any three Directors.
A special meeting called on application of the voters must be held within 21 days after receiving the application (CGS Section 7-327).
OFFICERS AND BOARD OF DIRECTORS
The Board of Directors shall consist of the following: President, Vice President, Clerk, Treasurer, and 5 Directors. No officer may serve as both a Director and an officer.
The officers and board of directors, all in good standing, shall be elected by a majority vote of those attending and eligible to vote at a the annual meeting, provided a quorum is present at such meeting.
Nominations will be received from the floor, person being nominated having agreed previously to serve, if elected.
Term of the newly elected, with the exception of the Treasurer, shall be for a period of 1 year unless voted otherwise.
Elections shall by a hand vote unless a majority of the membership votes for a written ballot. Only those named on the registered voters list and/or grand list of the district are qualified to vote.
DUTIES OF THE OFFICERS
PRESIDENT is the chief executive officer and chairman of the board of directors. He (she) will enforce the State Statutes, Bylaws and Ordinances of the district. He (she) shall have the right to call meetings of the district membership, or meetings of the board of directors, upon the giving of no less than 10 days’ notice, shall preside at all meetings • of the voters of the district, unless a moderator is requested, and at all meetings of directors. At all meetings he (she) will vote to dissolve a tie when necessary. He (she) shall make a complete report on his (her) administration at the annual meeting. He (she) shall report, at least once per quarter, to the Board on the administration of the affairs of the District. He (she) shall designate the duties of the 5 directors, appoint all committees and their chairmen, approve all bills for payments by the treasurer and shall be, ex officio, a member of all committees and boards of the district. He (she) shall countersign all checks drawn by the treasurer of the district. However, in case of an emergency, any 2 of the 4 officers shall have signing authority. He (she) shall perform such other duties as properly pertain to his (her) office.
VICE PRESIDENT is a member of the board of directors, and shall have all the authority, power and duties of the president whenever the president vacates his (her) office, is absent or from any cause is unable to perform his (her) duties.
CLERK is a member of the board of directors. He (she) shall keep a record of the minutes of all meetings of the voters and of the board of directors, and shall keep at all times a list of voters of the district. He (she) shall report on all other activities and perform all other duties which regularly pertain to his (her) office. He (she) shall send out all meeting notices or any other notices or correspondence pertaining to the district affairs, and shall be the custodian of all official records which shall be turned over to his (her) successor immediately upon the completion of his (her) term of office.
TREASURER is the district tax collector and has the same collection powers as town tax collectors and as set forth in the Connecticut General Statutes. He (she) shall have charge of the collection and payment of all moneys of the district and shall prepare the annual budget. He (she) shall have the sole responsibility of providing the Connecticut licensed certified public accountant with the records needed for the annual audit. He (she) shall have the sole responsibility of making sure that all required tax returns, reports and financial statements are timely filed and, at the time of filing, that copies of each return, report or financial statement are given to each Board member and the District counsel. The Treasurer shall prepare a quarterly written report on the status of the finances and tax collections and shall provide a copy of the report to each Board member and the District counsel.
BOARD OF DIRECTORS shall administer and govern the affairs of the district and transact all proper business of the district during the periods of time between meetings of the district. The board consists of the officers and directors, and at all board meetings at least 5 members of the board must be present to make a quorum. The Board of Directors must meet at least once per quarter. Even though the treasurer shall be present at these meetings, he (she) cannot vote.
1.) If the office of the presidency shall be vacated, the vice president shall assume the office. A quorum of the board of directors shall then elect a vice president for the balance of the term of office.
2.) If the position of clerk, treasurer, or director shall be vacated, the president shall have the right to appoint, with the approval of the board of directors, the replacement to serve out the term of office.
3.) The term of office of an officer or director may be terminated upon a majority vote at any membership meeting of the district, provided a quorum is present at such meeting.
The president shall appoint the following committees from the membership of the district. Each committee shall have no less than 3 nor more than 5 members unless the membership, by a majority vote, directs the number to be in excess of 5.
This committee shall be appointed by the president at the annual budget meeting and shall represent all areas of the district. To assure continuity in the administration, 1 of the 5 nominees or director shall include the most recent past president, if possible. A member of the committee shall contact the clerk or treasurer to determine whether the nominees are eligible voters in the district. The written list of nominees must be presented to the president of the district before April 15th.
This committee shall represent the district in all areas having to do with the road system in Candlewood Lake Estates. Each area shall be represented by at least 1 committee member, if possible. The president, when making his (her) appointments, shall, if feasible, appoint members who are either year-round residents or members who utilize their homes on weekends throughout the Winter.
This committee shall represent the district in all areas having to do with the beach system in the district. Each area shall be represented by at least 1 committee member, if possible.
FREEDOM OF INFORMATION
All freedom of information statutes apply to special districts. This includes such areas as notices, meetings, minutes and access to public information and documents (CGS Section 1-18a to 1-21k).
PUBLIC RECORDS AND STORAGE AND HANDLING
All statutes concerning the preparation, protection and storage of public records also apply to special districts. There are requirements that all permanent records be printed on paper with ink specified by the State Administrator of Public Records. They must be stored in fireproof, locked facilities which assure their protection. (CGS Section 1-7 to 1-18).
All records maintained or kept on file by the district, whether or not such records are required by any law or by any rule or regulation, shall be public records and every person shall have the right to inspect such records promptly during regular business hours or to receive copies at a reasonable fee. The district shall keep and maintain all public records in its custody at its regular office or place of business in an accessible place and, if there is no such office or place of business, the public records shall be kept in the office of the clerk. (CGS Section 1-19)
RULES OF ORDER
All parliamentary questions or rules of order not otherwise determined by these bylaws shall be decided in accordance with Robert's Rules of Order.
BYLAWS final as amended May 31, 2014