WILLIMANTIC – This town has closed for business.

Although residents in this small community with a year-round population of 148 still can register vehicles and the streets are being plowed, there is little else available for town services.

Town officials say the action was taken in response to last week’s special town meeting when residents refused to transfer $25,000 from the tree growth penalty account, consisting of funds paid by landowners who remove their property from tree growth, to the town charges account, a fund for day-to-day operational expenses.

“They voted to cut out all town charge money, and our town charges pays our check charges, and it pays our people’s salaries and it pays our postage,” First Selectman Debbie Pettigrew said Friday.

“The town is shut down. They took the right from us to incur bills.”

Pettigrew said those town functions that involve the state and do not involve the town books, such as vehicle registration, are operational, but the transfer station is closed.

In addition, there is a problem with paying school taxes, she said. Pettigrew said she had notified local school officials of the problem. Since the town paid its contract for snowplowing earlier in the year, that service will continue.

An emergency selectmen’s meeting will be held at 10 a.m. today in the town hall to address the future operation of the town. Because the electric and heating bills cannot be paid, Pettigrew said the meeting will be held without lights and heat.

Resident David Thayer said the move by residents last week was not to stifle town activity but was made to hold town officials accountable.

“That’s all we’ve been asking for,” he said Friday.

As an audit has not yet been completed, exact balances in each town account is unknown, according to residents.

Residents approved a municipal budget at the annual Aug. 20 town meeting to cover town expenses for the year, according to Thayer.

For example, the appropriation approved for the transfer station included its operation for the year and the salary of the operator, so the facility should still be in operation, he explained.

Thayer said the vote basically told town officials that they could not incur bills outside of the scope of the budget without telling residents why the extra funds are needed.

“All we’re asking for is some answers,” Thayer said.

In the past two years, the town has had overdrafts in certain accounts, but no answers have been forthcoming about why, the resident said.

Even the town’s auditor noted in its 2004 report that town officials should not be overspending its accounts, he said.

The report recommended that the town adequately provide for appropriations and continue to monitor the proceeds to ensure that the town spends according to the authorized budget, according to Thayer.

Both Pettigrew and Thayer said they have sought outside help to resolve the issues.

Piscataquis County commissioners agreed to mediate issues when the audit is completed. Until then, neither town officials nor residents can get the help they need.

A call to the Maine Attorney General’s Office by Pettigrew and Thayer failed to gain help.

“We are not generally in the practice of practicing municipal law,” Chuck Dow, spokesman for the Attorney General’s Office explained Friday. Dow said the Attorney General’s Office could investigate if allegations of criminal conduct are made by town officials or others.

Thayer said he also had asked Gov. John Baldacci for help.

“Are there any state agencies that are responsible for the representation of tax-paying citizens denied services approved at town meeting?” he asked in an e-mail to the governor.

As of Friday, he had received no reply, Thayer said.