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Office of the Vermont Secretary of State - www.sec.state.vt.us
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Volume 6 Number 12                                                                                               December  2004

Message from the Secretary

Table of Contents

Secretary of State - Deborah L. Markowitz

Few Vermonters are untouched by the recent deployment of Vermont Army National Guard members. This past year, nearly 1,000 of Vermont’s citizen soldiers have traded in their civilian lives for service in the Middle East. They leave a tremendous hole in the lives of their families, coworkers and friends. They also leave a hole in our communities.

Many of our National Guard members serve on local boards. They are our police officers, our volunteer firefighters and our rescue workers. One of them, Deb Beckett, serves as a town clerk. Their absence leaves many towns shorthanded.

As we say our goodbyes, we send our best wishes and prayers of a safe return to the soldiers who are leaving. We are also reminded of how important it is to reach out to the families of those who are gone. They need more than our prayers – they need our help as they try to manage their day to day lives, shorthanded. It is also important not to overlook the loss to our communities. New recruits must be found to fill the voids created by those who have left.

We wish all of Vermont’s National Guardsmen and women a peaceful journey and a safe return.

 Deborah L. Markowitz - Signature


Secretary of State

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Message from the Secretary

Voice from the Vault
by State Archivist Gregory Sanford

Opinions of Opinions

Civics: Behind the Scenes

Tip of the Month

Upcoming Justice of the Peace/ Board of Civil Authority Workshops

VLCT Calendar of Events

Mailing List Updates

Calendar

Opinions Newsletter Home Page

Voice from the Vault
By Gregory Sanford, State Archivist


Notes From The Cutting Room Floor

Last Friday (November 19th) it was my privilege to address the new legislators as part of their orientation. As in the past, I wove context for current events from odds and ends I culled from our records. To do so, I randomly reviewed records and legislative journals in ten year increments dating back from 2005, selecting whatever struck my fancy. I confess this is fun since it is one of the all too rare occasions when I actually get to use, rather than manage, public records.

Even spot checking left me with more material than I could use in a brief presentation. For this month’s column I rescued some unused material from the cutting room floor.

Joint Resolution No. 62 of 1955 railed against the sale and distribution of crime comic books to juveniles. Noting that nationally ninety million comics were published and read each month, the legislature decried this "invitation to illiteracy" that created "an atmosphere of cruelty and deceit, suggest[ed] criminal or sexually abnormal ideas, create[d] a readiness to temptation" and encouraged "a delinquent impulse…by supplying details of technique." The legislators called on all agencies to "stem this tide of objectionable reading material" that was causing "increasingly deep concern among numerous religious leaders and civic groups in our State." I was going to weave this into our current fascination with whether any political party has a particular claim upon "moral values," but I found it all too depressing. In the interests of full disclosure, I confess that in my youth I was an inveterate comic book reader. I will leave it to the reader to decide whether my becoming an archivist is a sign of comic book-induced depravity.

Even randomly jumping around in ten year increments, it was easy to espy themes. Act No. 209 of 1915 required owners of businesses "where women or girls are employed as clerks, or help therein," to "provide chairs, stools, or other contrivances for the comfortable use of such female employees for the preservation of their health." In 1955, Act No. 123 required business owners to keep, and make public, overtime hours worked by women and children. That labor laws often singled out women, and frequently lumped them with children in devising special protections, speaks volumes about perceptions of women in the workforce..

Gun control also emerged as a theme. Act No. 102 of 1955 established a $20 fine for anyone bringing a firearm onto school property. The act made an allowance for schools that taught hunter and firearm safety, a program the legislature encouraged. Ten years later the legislature asked Vermont’s congressional delegation to oppose a proposal to restrict the sale of firearms through mail orders (Joint Resolution 50 of 1965). In 1995, in the wake of horrific school shootings, the law was amended to require the expulsion of any student who brought a firearm to school.

One theme in particular caught my attention. In 1805, the general assembly chided former secretary of state Roswell Hopkins for his failure "to deliver to his successor…the journals of the proceedings of the Legislature for ten successive years." In 1915, Act No. 322 directed the auditor to rent typewriters for use by the clerk of the house, at a cost of $25.75. Joint Resolution 34 of 1955 authorized the sergeant at arms to purchase for the senate "three 4-drawer metal filing cabinets to replace the broken wooden cabinets now in said office…" In 1995, the House Government Operations began an extensive study of the impact of technology on our public records laws. The bill they worked on, H. 780, did not get to the senate until late in the adjourned session and only that part of it addressing the actual cost of providing copies of public records survived, along with an expansion of the public record definition in 1 V.S.A. §317 to cover electronic records. The 2005 legislature will be reviewing a report on the public records, privacy, and information technology, mandated during this year’s session.

In actions large and small, public records permeate our legislative deliberations. The 1805 act highlighted a problem that persists: how to assure the orderly management of records from one administration to the next. New office technologies, such as the typewriter and the filing cabinet, constantly change how we create, store, and retrieve public records. The typewriter, for example, created uniformly legible documents and, when combined with carbon paper, allowed for the simultaneous creation of multiple copies. The filing cabinet, which like the typewriter emerged in the late 19th century, changed how records were indexed and filed (for a fascinating look at the impact of these office technologies, read John Seely Brown and Paul Duguid’s, The Social Life of Information). That the senate was belatedly replacing "broken wooden cabinets" is a sad reminder of how difficult it is to muster support for adequate storage space for records, whether filing cabinets, vaults or servers.

The 1995-96 struggle to define and manage public records in the computer age underscores the complexity of issues surrounding records. That another ten years elapsed before another comprehensive attempt was made to address public records in the computer age not only suggests the complexity of the issues, but also the difficulties in mustering the political will to tackle the problem. After all, at their core, public record issues touch the very heart of our governmental principles, from accountability to privacy (which, from my personal perspective, are too often seen as competing, rather than complementary, principles). We can anticipate that once again, public record issues will emerge in the 2005 session. Are we prepared?

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Opinions of Opinions

1. A vacancy is created when a newly elected official declines the office. In all elections, including for justice of the peace, if a candidate is elected and then decides that he or she does not want to serve, this creates a vacancy. The vacancy must be filled according to statutory procedures. The person receiving the next highest amount of votes does not automatically become the winner.

2. Run-off vote follows recount tie. If a recount for JP or local official election ends up with a tie vote, then a runoff election must be held. 17 V.S.A. §2682(e). There was one tie vote in a justice of the peace race this year. The town warned a runoff election as required by the statute, and the final election result occurred on November 30, 2004, in plenty of time for the beginning of the JP term on February 1, 2005.

3. It is time to purge names from the voter checklist! Boards of Civil Authority may only remove the names of voters who have moved if they have been authorized to do so by the voter, or until, after being sent a challenge letter, and the person has missed two general elections. 17 V.S.A. §2150. Therefore, all voters who did not respond to notices mailed prior to the 2002 general elections (asking the voter to verify eligibility to vote or giving the town permission to remove his or her name), can now be removed from the voter checklist.

4. Candidate petitions must include office and term length. In municipalities using the Australian ballot system for election of officers, Vermont law requires that candidates submit nominating petitions in order to run for office. These petitions must clearly indicate the office and term length on the petition prior to circulating it for signatures. 17 V.S.A. §2681(b). For example, a candidate cannot circulate a petition for selectboard without indicating which term he or she is seeking. It is permissible for a person to circulate two or three different petitions for selectboard, one petition for the one-year seat, one for the remaining year of a three-year term, and one for the three-year term, and then wait until the filing deadline to decide which petition to submit to the town clerk. However, a candidate cannot circulate a petition for signatures without a term length and then add or change the term length after signatures have been obtained.

5. Town clerk-treasurer can serve as village clerk-treasurer. The law permits the same person to be elected to serve as town clerk-treasurer and also as village clerk-treasurer. There is no statutory conflict and in many situations each municipality benefits from the knowledge and experience of the candidate who has already served in one of the positions.

6. Candidates elected by floor vote must win a majority of votes cast. Local officials must receive a majority of all votes cast, not just a plurality, in order to be elected during an open town meeting. 17 V.S.A. §2660. If no candidate receives the majority in the first paper ballot, then another vote must be taken. If no one wins a majority by the end of the third vote, then the moderator must announce that the person who received the least votes is no longer a candidate, and continue the voting until a candidate receives a majority.

7. Guardian may not cast vote for ward. There is no power of attorney or guardianship order that allows the person with the power or the guardianship to cast a vote for another person. A family member or authorized person can request that an absentee ballot be sent to another voter, but each voter must vote his or her own ballot. A voter can also ask for assistance from any person of his or her choice, but no one can "substitute" vote for another person.

8. JPs take office on February 1st. Although justices of the peace have been elected (on November 2nd, 2004), the term of office for the newly elected JP’s does not begin until February 1, 2005. A person elected as a JP can take the oath and return the oath of office to the town clerk at any time after receipt of the Certificate of Election, but the person cannot perform any duties of a JP until February 1, 2005.

9. Board must include petitioned funding request on warning. Some selectboards agree to put requests for appropriation on the town meeting warning without requiring a petition. However, the law requires the board to place on the warning any article for an appropriation to a social service agency that is petitioned by 5% of the voters. This means that social service agencies can join together in circulating a petition signed by 5% of the legal voters to ask to have an article or several articles placed on the warning for town meeting. Note that we strongly suggest that joint petitions include each monetary request in a separate article, but if it is drafted as a combined article, the board must place the combined article on the town meeting warning as written in the petition. 24 V.S.A. § 2691.

10. Town cannot limit requests for appropriation. One town asked whether, in lieu of warning articles for a variety of social service agencies, it could simply authorize the board to distribute a particular sum of money as it saw fit. Because the law gives social service agencies the right to petition the voters, the selectboard cannot, by vote, eliminate this right. The only way to change this rule is by a special charter or law for the town, or by a change in Vermont’s general law.

11. Selectboard can appoint additional members to ensure political balance for elections. If the board of civil authority (BCA) does not contain at least three members of each major political party the party committee or three voters can request, in writing, increased representation for an underrepresented major political party. The legislative body must appoint additional BCA members from a list of names submitted to it by the underrepresented party in sufficient number to bring the underrepresented major party’s membership on the board to three. A person so appointed has the same duties and authority with respect to elections as have other members of the board; but shall have no authority with respect to functions of the board of civil authority which are not related to elections. 17 V.S.A. § 2143.

12. Vermont does not recognize common law marriages. Unlike many of our neighboring states, a couple in Vermont must obtain and return a completed marriage license in order to marry in Vermont. Some states permit "common law" marriages which take place when a couple live together as a married couple for a particular period of time (often, two years.) 18 V.S.A. § 5144.

13. A marriage is valid even if solemnized by an unauthorized person. Vermont law provides that a couple that marries will have a valid marriage even if the person professing to be a justice or minister is not, so long as their marriage is in other respects lawful. This will not be the case if the couple knew that the person solemnizing the marriage was not authorized to do so. 18 V.S.A. § 5147.

14. A justice of the peace is not required for renewal of vows. A couple wishing to renew vows wished to use the person who served as the justice for their original marriage years before. So long as no new paperwork is filed the former justice can serve again since the couple is already married. In performing the renewal of vows the individual is serving in an honorary role – not an official role.

15. Mortgage discharge is $7.00 per page – not per discharge! Although it takes a great deal of work to record a mortgage discharge that contains reference to multiple mortgages, the law permits the clerk to charge only $7.00 per page. The law does not permit charging $7.00 for each discharge when they all appear on the same page. Sorry! 32 V.S.A. § 1671.

16. Voters cannot petition board for a vote to create a police department. The law specifically grants the authority to create a police department to the legislative body or manager of a town. 24 V.S.A. § 1931. Because of this, the voters cannot petition to hold a vote to require the board to establish (or eliminate) a police department. The voters can go to a board meeting to express their opinions on whether it is advisable to have a police department and they can vote to approve or disapprove money budgeted to support such a department, but the ultimate decision is left up to the selectboard and/or town manager.

17. Manager may not generally serve as interim chief. In the event that the police chief resigns or the position of chief falls vacant, the board or manager may appoint an interim police chief. The law is specific that the interim chief must be a police officer, so in most cases the town manager or a board member would not qualify. 24 V.S.A. § 1931.

18. Police chief manages police department. The law is specific that "the direction and control of the entire police force, except as otherwise provided, shall be vested in the chief of police." This means that the town manager or selectboard do not directly oversee this department. The board and manager’s control over the department is limited to the selection and removal of the chief (as permitted by law). 24 V.S.A. § 1931.

19. Board must publicly announce joint board meetings – but not public meetings of other boards that they attend in an unofficial capacity. Whenever a quorum of a board is together discussing the business of the board it must be at a publicly announced meeting (unless it is a deliberative session). That being said, if members of a board, all participate in a public meeting of another board or organization, the board does not have to publicly announce this as a meeting – so long as the board members refrain from discussing amongst themselves business of the board. 1 V.S.A. § 310 et seq.

20. Boards cannot privately retreat to discuss board business. Unlike nonprofit boards and businesses, the members of public bodies may not go on private retreats to strategic plan or discuss the business of the board. However, boards may publicly announce retreats and go into executive session to privately discuss issues that are permitted topics for executive sessions – such as interpersonal issues among board members or municipal staff and the board. 1 V.S.A. § 313.

21. Executive sessions do not have to be specifically warned. Whenever there is an item on the agenda of a board meeting that would be appropriate for executive session any member of the board can move to go into executive session, to discuss the matter. So long as a majority of board members agree, the board can privately discuss the matter. Some boards, as a courtesy to the public, indicate on an agenda that a matter is likely to be discussed in executive session. However, this practice is not required by law, and it is possible that the required motion to go into executive session will fail.

22. Selectboard must review complaints about vicious dogs. When a dog bites a person while it is off the premises of the owner, and the person bitten requires medical attention for the attack, such person may file a written complaint with the selectboard. Within seven days of receiving the complaint, the selectboard must hold a hearing on the matter, and the owner, if known, must be given a notice of the hearing and the facts of the complaint. If the domestic pet or wolf-hybrid is found to have bitten the victim without provocation, the municipal officials must act to protect the public by ordering the dog disposed of in a humane way, muzzled, chained, or confined. If the dog is suspected of having rabies, the health department must also be notified. 20 V.S.A. § 3546.

23. Voters cannot petition board to reconsider vicious dog decision. The selectboard has the authority to determine whether a particular dog is vicious and so should be muzzled or destroyed. Voters cannot petition to force the board to reconsider its decision. Rather, the person who owns the pet can appeal the decision to the Superior Court. 20 V.S.A. § 3546.

24. Public meetings must be held in an accessible location. The Americans with Disabilities Act requires public meetings of boards to be held in accessible locations. Upon reasonable notice, the board must provide hearing interpreters so that deaf or hard of hearing individuals can attend and participate in the meeting.

25. No law silences participants in an executive session. There is no law that prohibits board members who participated in an executive session from telling others what went on in the closed meeting. That being said, there are important public policy reasons for permitting private discussion of executive session matters. It is poor practice and could result in liability for the town, and serious problems between board members when individuals disclose what went on in the confidential session.

26. Birth certificate must be dated by the clerk on the day it is received, even if the certificate is not registered until a later date. State statute mandates that birth certificates be filed in the town of birth within 10 days of birth. The date a certificate is filed is the Date Received by Local Registrar; therefore, it’s very important that you enter the date you received the certificate in your office in this field on the birth certificate, even if you do not register the record on the day you receive it. 18 V.S.A. § 5071. If you have any questions, please contact the Vital Records office at 802-863-7275.

In our monthly Opinions we provide what we believe the law requires based upon our legal judgment, years of observing Vermont’s local government practices, and Vermont Court decisions. This information is intended as a reference guide only and should not replace the advice of legal counsel.

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Civics: Behind the Scenes
By Janel Johnson, Elections Outreach Coordinator


Honor a Vet with Your Vote

By now you should have received a mailing from our office that asks for your feedback on the Honor a Vet With Your Vote program. Many of you worked hard to get the word out about the program and thousands of buttons were distributed. We are now looking for your thoughts on how to improve the program so that more Vermonters are aware of how to Honor A Vet With Your Vote on election day. Please return the feedback form soon so that we can better analyze the program and retool it for next time. Thanks!

Town Meeting Curriculum

With the election behind us, we are looking forward to working with town officials to promote our town meeting curriculum. There are curriculum booklets for grades preK-2, grades 3-5, and grades 6-8 available for you to distribute from your office. As in past years, the town meeting curriculum can be viewed online, printed and photocopied at /kids/votevt/ntmeeting.htm. If you have questions about the program or wish to order hard copies of the booklets please e-mail me at jjohnson@sec.state.vt.us or call (802) 828-1296.

Enjoy the holiday season.  I look forward to working with you in the new year!
- Janel

Janel Johnson
Jjohnson@sec.state.vt.us
(802)828-1296

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Tip of the Month


This month's tip is from Nancy Bushika, Stamford Town Clerk:

As a public servant we come in close contact with the public and this being the cold and flu season we are trying to stay healthy. Therefore, on my counter where I wait on the public, I have a basket with kleenex and an alcohol based pump hand sanitizer with a note: "Please feel free to use and stop the spread of flu!"

Thanks Nancy!

If you have a good tip that you would like to share with our readers please email it to Sandy Harris at vernontc@sover.net or mail them to:

Sandy Harris- VMCTA President
Town of Vernon
567 Governor Hunt Rd
Vernon, VT 05354

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Upcoming Justice of the Peace / Board of Civil Authority Workshops


Justice of the Peace / Board of Civil Authority Workshops
From Marriage to Tax Appeals

Featuring Secretary of State Deborah Markowitz and Special Assistant Attorney General Charles Merriman

We are pleased to offer five Justice of the Peace/ Board of Civil Authority Workshops in January. These workshops will provide an overview of your duties, discussion of tax abatement, a role-play of a tax appeal, and time for questions. We especially encourage newly elected justices of the peace and selectboard members to attend! Listers are also welcome.

Tuesday, January 11, 3:00 – 5:00 p.m.
Williston Town Offices, Williston, VT

Tuesday, January 11, 7:00 -9:00 p.m.
Montpelier City Hall, Montpelier, VT

Wednesday, January 19, 6:00 – 8:00 p.m.
Lyndonville Municipal Building, Lyndonville, VT

Thursday, January 27, 3:00 – 5:00 p.m.
Rutland Town Hall, Rutland, VT

Thursday, January 27, 7:00 – 9:00 p.m.
Springfield Town Office, Springfield, VT

JP /BCA Workshop Registration Form

Registration Fee: $15 Individual

$ 40 Town (for 3 or more BCA members)

Amount enclosed: $____ (Please make check out to Vermont Secretary of State.)

Town Clerk or Respondent:__________________________________________________________

Address: ____________________________________________________________

Telephone/e-mail:______________________________________________________

Workshop Date and Location:____________________________________________

Number of JPs Attending: ______

Please copy and return this form to Kathryn Mathieson, Secretary of State’s Office, 26 Terrace Street, Montpelier 05609-1101 For additional information, please contact Kathryn Mathieson at 802-828-2148

or e-mail kmathieson@sec.state.vt.us.

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VLCT Events Calendar


Wednesday, December 8, 2004

Suzanna’s Restaurant, Berlin
Managing the Municipal Highway System

This popular workshop will focus on the legal, pragmatic, and fiscal concerns related to the municipal highway system. This is a near sell out every year; please register early.

Thursday evening, December 16, 2004
Vermont Interactive Television sites throughout the state
VIT 2: Chapter 117, Saving Clause Compliance

This evening workshop will delivered via Vermont Interactive Television (VIT). It will focus on the steps towns must take by September 1, 2005 in order to comply with the "Saving Clause" provisions of Act 115.

Thursday, January 20, 2005
Lake Morey Resort, Fairlee
Local Regulation of Telecommunications

The last few years have seen many developments in local governments’ ability to both regulate and attract telecommunications facilities. This workshop will review recent technological changes and discuss how local governments can best position themselves to respond to this changing landscape.

Thursday, February 3, 2005
Suzanna’s Restaurant, Berlin
Moderator’s Town Meeting Tune-up

A parliamentarian’s paradise, this annual workshop is designed for moderators and selectboard members, both seasoned and new. It will focus on the statutory requirements for town meeting, Robert’s Rules of Order, and best practices for making it through the meeting unscathed.

Thursday evening, March 10, 2005
Vermont Interactive Television sites throughout the state
VIT 3: Conflicts of Interest and Rules of Procedure

This evening workshop will delivered via Vermont Interactive Television (VIT). It will focus on how local development review bodies can adopt Rules of Procedure and Conflict of Interest Policies.

Wednesday, March 16, 2005
Suzanna’s Restaurant, Berlin
Town Health Officers Workshop

This annual workshop for town health officers will focus on perennial topics such as the authority of the health officer and process for issuing health orders, as well as timely topics such as septic regulation.

For more information about these events or to view the complete schedule, visit www.vlct.org.

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Mailing List Updates

Help us keep our mailing list up to date!

Let us know if:
- your address needs to be updated
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Send us a note via fax: 802-828-2496,
email: kmathieson@sec.state.vt.us,
or post: 26 Terrace St. Drawer 09, Montpelier, VT 05609-1101 and be sure to include what your current Opinions mailing label says as well as any changes that you would like to have made!

Thank you for helping us keep Opinions running efficiently!

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December 2004 Calendar

December 1: Last day to pay property taxes in towns that voted to collect interest on overdue taxes. 32:5136(a)

December 14: Last day for Listers to notify persons of omissions from inventory. 32:4086

December 21: (70 days before Town Meeting) First day to warn the first public hearing if a charter adoption, amendment or repeal is to be voted on at Town Meeting. 17:2641(a), 2645(a)

December 25: Christmas Day. 1:371

December 30: Last day for Listers to correct real or personal estate omission or obvious error in grand list, with approval of Selectboard. 32:4261

December 31: |

• Town fiscal year ends, unless voted otherwise. 24:1683(c)

(60 days before Town Meeting) Last day to warn the first public hearing if a charter adoption, amendment or repeal is to be voted at Town Meeting. 17:2641(a), 2645(a), (3)

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January 2005 Calendar

January 1: New Year’s Day. 1:371

January 5: (First Wednesday after the first Monday of January) Legislature reconvenes. Vermont Constitution. Ch II, §7

January 15:

  • Last day for Tax Collector to deliver unpaid real and personal property tax lists to Town Treasurer. 32:5162
  • Last day for Town Clerk to remit to State Treasurer an accounting of dog and wolf-hybrid licenses sold and remit the license fee surcharge for an animal and rabies control program. 20:3581(f)
  • January 17: Martin Luther King, Jr.’s Birthday. 1:371

    January 20:

  • (Not less than 40 days before Town Meeting) Last day to file petitions signed by at least five percent of voters with Town Clerk for articles to be included in Town Meeting warnings. 17:2642(a)
  • (40 days before Town Meeting) The legislative body has its first opportunity to warn the meeting, post the warning and notice in two public places and in or near the Town Clerk’s office. 17:2641(a), 2642
  • Last day for Board of Civil Authority to designate polling places and, if necessary, divide the checklist according to geographic boundaries. 17:2501
  • (10 days before first public hearing) Official copy of proposed charter amendments must be filed in Town Clerk’s office if vote is to be taken on Town Meeting Day. 17:2645(a)(2)
  • January 24: (Sixth Monday before election) 5:00 p.m. deadline for filing with the Town Clerk nominating petitions for town offices to be voted on by Australian Ballot. 17:2681(a)

    January 25:

  • State Withholding Tax Return is due (actual date by which return must be postmarked is shown on the printed form) if reporting less than $2500 per quarter. More than $2500 requires monthly report; more than $9000 requires semi-weekly report. 32:5842
  • Last day for Auditors to post 10 days’ notice of their meeting to examine town accounts. 24:1681
  • (Within 24 hours of receipt) Town Clerk must return nominating petitions found not to conform, stating in writing the reasons why they cannot be accepted. 17:2681(e)
  • January 26:

  • (Wednesday after filing deadline) 5:00 p.m. deadline for candidates to file written consent for the candidate’s name to be on the ballot. 17:2681(a)
  • (Wednesday after filing deadline) 5:00 p.m. deadline for a person to withdraw after he or she has consented to be nominated. 17:2681(d)
  • (Wednesday after filing deadline) 5:00 p.m. deadline for candidates to file supplementary petitions if initial petition was not accepted. 17:2681(e)
  • January 30:

  • Last day for Town Clerk in municipality with fiscal year ending December 31 to publicly disclose fees kept as compensation for that fiscal year. 24:1179
  • (Not less than 30 days before Town Meeting) Last day for municipality to post warning and notice of Town Meeting. 17:2641(a), 2642, 2521(a)
  • Last day to hold first public hearing on charter amendments if article is to be voted at Town Meeting. 17:2645(a)(3)
  •  The most recent checklist of the town should also be posted at this time, wherever the warning and notice is posted. In towns that divide their checklist, that portion of the checklist that applies to the district should be posted. 17:2141, 2501, 2521(a)
  • January 31:

  • Last day to mail W-2 Withholding Forms to employees.
  •  Last day to file Form 941 (Quarterly Withholding Return) with the IRS.

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