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the municipal secretary desktop reference manual - Southwestern ...

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mandamus-(writ of) An order compelling public official(s) to do something or not do<br />

something.<br />

master plan-see comprehensive plan<br />

merit rating-Determination of a rate for an individual risk on <strong>the</strong> basis of its variation in<br />

hazard or experience from <strong>the</strong> average or standard for its class.<br />

metes and bounds-A method of describing <strong>the</strong> boundaries of land by directions and<br />

distances from a known point of <strong>reference</strong>.<br />

microform-Any form containing greatly reduced images, or microimages, usually on<br />

microfilm. Roll, or generally serialized, microforms include microfilm on reels, cartridges,<br />

and cassettes. Flat, or generally unitized, microforms include microfiche, microfilm jackets,<br />

aperture cards and opaque microcards.<br />

mill-a term used to express <strong>the</strong> property tax rate; one-tenth of a cent, thus ten mils equals one<br />

cent or one-percent.<br />

minutes-A summary of action taken at a meeting and <strong>the</strong> vote on each item.<br />

misfeasance-The performing of a lawful act in an unlawful manner.<br />

mixed use-More than one zoning use in a designated area, i.e., light industrial, residential,<br />

commercial.<br />

modified accrual accounting-A basis of accounting in which revenues are recorded when<br />

collectible within <strong>the</strong> current period or soon enough <strong>the</strong>reafter to be used to pay liabilities of<br />

<strong>the</strong> current period, and expenditures which are recognized when <strong>the</strong> related liability is<br />

incurred.<br />

motion-A statement of intent by <strong>the</strong> governing body.<br />

<strong>municipal</strong> authority-Special purpose public corporations, with no general police powers<br />

and no taxing powers, created by one or more local governments to carry on a specific<br />

function(s) outside <strong>the</strong> regular governmental structure. An authority may be formed by a<br />

<strong>municipal</strong>ity, school district or county, but when it has been formed, it becomes a separate<br />

corporation. Authorities may issue fees and receive revenues through user fees.<br />

mylar-see linen<br />

negligence-Failure to exercise prudent care.<br />

non-conforming-A use which does not comply with present zoning conditions but which<br />

existed lawfully and was created in good faith prior to <strong>the</strong> enactment of <strong>the</strong> zoning<br />

provisions.<br />

B-11

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