the municipal secretary desktop reference manual - Southwestern ...

Dillon’s Rule-“A municipality does not possess and cannot exercise any other than the
following powers:1)those granted in express words; 2) those necessarily or fairly implied in
or incident to the powers expressly granted; and 3) those essential to the declared objects and
purposes of the corporation, not simply convenient but indispensable. Any fair, reasonable
doubt as to the existence of power is resolved by the courts against the corporation and
therefore denied.
earned income tax-Also termed local income tax, wage tax or net profits tax. Limited to one
percent (except for the cities of Philadelphia and Pittsburgh, home rule charters, and
municipalities designated as distressed) which are shared by mutual agreement when enacted
by the school district and the local government unit.
easement-An interest in land owned by another that entitles its holder to a specific limited
use or enjoyment.
effluent-A term applied to the water discharged from a sewage treatment device.
egress-An exit.
electoral debt-Debt which has been incurred with the approval of a majority of the voters in
a referendum; also debt which is approved by the voters subsequent to its incurrence. This
type of debt is exempt from the statutory debt limits contained in the Local Government Unit
Debt Act.
electronic records-Records stored in a form that only a computer can process; also called
machine-readable records or ADP records.
emergency management coordinator-Person designated by the governing body to be in
charge of coordinating emergency efforts during a disaster.
eminent domain-The power to take private property for public use by the state,
municipality, and private persons or corporations authorized to exercise functions of public
character.
employment at will-See at-will-employee
enact-To establish by law.
enterprise funds-Used to finance and account for acquisition, operation and maintenance of
water and sewer facilities which are supported by user charges; also waste disposal, other
utilities.
entitlement-A payment to which a local government is entitled as determined by the state or
federal government pursuant to an allocation formula contained in applicable statues.
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