the municipal secretary desktop reference manual - Southwestern ...

DEFINITIONS
The following is a compilation of terms used in local government, with their meaning, as
applied to local government.
abstain-The practice of exercising discretion to relinquish the right to vote when necessary
to avoid needless conflict (see conflict of interest).
actuary-An individual who calculates the municipality’s obligation to its pension.
ad hoc-For a particular purpose, for a limited time.
agenda-A list of items to be brought up at a meeting.
Agility Program-A cooperative program whereby the Pennsylvania Department of
Transportation agrees to accept work performed by the municipality in return for work
performed by PennDOT.
aggregate-Term used to denote quarried stone material used on municipal roads; the
maximum amount of damages an insurer will pay.
amendment-A change or addition which alters the meaning or scope of an original formal
document, usually laws or regulations, but can include plans or specifications.
amusement/admissions tax-A tax levied on the privilege of engaging in or attending an
amusement and measured by admission prices to places of amusement, entertainment or
recreation.
annexation-The process by which a municipality, upon meeting certain requirements,
expands its corporate limits.
appropriation-A sum of money authorized by a legislative body which permits a
municipality to spend money.
arbitrage-Refers to the ability of a local government to issue tax-exempt bonds and reinvest
the proceeds in higher-yielding taxable bonds.
archives-The non-current records of a municipality preserved because of their continuing
value; the agency responsible for selecting, preserving, and making available records
determined to have permanent or continuing value; the building in which an archival
institution is located.
arterial street-A street with signals at important intersections and stop signs on side streets
which collects and distributes traffic to and from collector streets.
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