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The town council may authorize transfers of funds from one utility reserve account to another utility reserve account, or to an ongoing utility operating expense account, by amendment to the town’s annual budget ordinance under the following conditions:

(1) Upon declaration of an emergency by the mayor or the council;

(2) When required by operation of law;

(3) When the town council determines the transfer is necessary for the public safety, proper utility operations, or economic integrity of the town. (Ord. 619, 2019)