§ 407-402. Budget appropriation

(a) Proposed budget. Annually, on or before December 1, the Board of Supervisors shall approve and cause to be distributed to the legislative branch of each member municipality for review and comment an annual report of its activities, including a financial statement and a proposed budget of the District for the next fiscal year. This proposed budget shall include reasonably detailed estimates of:

(1) Deficits or surpluses, or both, from prior fiscal years.

(2) Anticipated expenditures for the administration of the District.

(3) Anticipated expenditures for the operation and maintenance of any District solid waste facilities.

(4) Costs of debt service.

(5) Payments due on long term contracts.

(6) Payments due to any sinking funds for the retirement of debts.

(7) Payments due to any capital reserve funds.

(8) Anticipated revenues from tipping fees and other sources not including assessments levied on the member municipalities.

(9) The necessary appropriations to operate and carry out the District's functions for the next fiscal year.

(10) The proposed assessment, if any, to each member municipality.

(11) Such other estimates as the Board of Supervisors shall deem necessary to propose.

(b) The Board of Supervisors shall hold a public hearing on or before January 15 of each year to receive comments from the legislative bodies of member municipalities and hear all other interested persons regarding the proposed budget. Notice of such hearing shall be the same as that specified under section 503 of subchapter 5 of this chapter, public hearings. The Board of Supervisors shall give consideration to all comments received and make such changes to the proposed budget as it deems advisable.

(c) Budget adoption, tipping fees, and appropriations. Annually, on or before January 15, the Board of Supervisors shall adopt the budget, appropriate the sums which it deems necessary to operate and carry out the District's functions for the next ensuing fiscal year, set the tipping fee for the next ensuing fiscal year, and assess each member municipality, if necessary, for its proportionate share of the sums so appropriated, and adopt a schedule designating when such assessments, if any, are due and payable by the member municipalities.

(d) Apportionment of assessments. Assessments established under this subchapter shall be apportioned among the member municipalities on the basis of relative tonnage or volume of solid waste generated by or within each of the member municipalities, or by any other equitable means as determined by the Board of Supervisors. Each member municipality shall be assessed a percentage of the sum appropriated equal to the ratio which the solid waste generated by the member municipality bears to the total solid waste generated within the District. The Board of Supervisors shall determine each member municipality's solid waste generation based upon actual tonnage or volume delivered, historic tonnage or volume, computed or estimated tonnage or volume, or guaranteed tonnage or volume, whether actually delivered or not. If, after the first year of operation of any District facility, the Board of Supervisors determines that prior assessments were substantially inequitable, it may retroactively adjust prior year assessments such that municipalities overcharged are given a proportionate credit against future assessments and municipalities undercharged are assessed a proportionate surcharge payable over such period as the Board of Supervisors determines will be reasonable. Thereafter the Board of Supervisors may from time to time reestablish the percentage of solid waste generation attributed to each member municipality and adjust the assessments accordingly, but no retroactive adjustments shall be made. Similar estimates and adjustments shall be made for new member municipalities and for the first time use of a new or different disposal facility.