The calendar year shall be the fiscal year.
The amount of tax to be levied or certified
and the amounts of the various appropriations and their purposes shall
not be changed after approval of the budget except by a two-thirds
vote of all members of the Village Board. Notice of such change shall
be given by publication within 10 days in the official Village newspaper.
No money shall be drawn from the Village treasury nor shall any obligation for the expenditure of money be incurred except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by §
35-4. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and be subject to reappropriation, but appropriations may be made by the Board to be paid out of the income of the current year for improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made has been accomplished or abandoned.
Section 62.15, Wis. Stats., shall apply to Village
contracts, except that bids shall not be required until the amount
exceeds $25,000. The authority vested in the Board of Public Works
by § 62.15, Wis. Stats., shall be exercised by the Village
Board.
All contracts for public construction shall
be let by the Village Board in accordance with § 62.15,
Wis. Stats. The Village Board, or a person or body designated by the
Village Board, shall exercise the powers and duties of the Board of
Public Works under § 62.15, Wis. Stats.
The Treasurer may invest any Village funds not
immediately needed pursuant to § 66.0603(1m), Wis. Stats.
Any person who issues a check to the Village which is returned for insufficient funds shall, in addition to any other penalty, be subject to a forfeiture as provided in §
1-4 of this Code.
Purchases shall be made in accordance with the purchasing policy
established by the Village Board. A copy of the current policy shall
be kept on file in the office of the Village Clerk.
[Added 9-22-1992]
The Village Board may from time to time establish
special charges for current services rendered by the Village. As used
herein, the term "current services" shall include, without limitation
because of enumeration, snow and ice removal, weed elimination, garbage
and refuse disposal and ambulance and fire protection services. Such
charges, when established by the Village Board, shall be due and payable
30 days after issuance of an invoice by the Village to the property
owner detailing the charges for the current services rendered. If
such invoices are not paid within the period fixed by this section,
the charges shall be deemed delinquent and shall become a lien upon
the property as of the date of the delinquency and shall automatically
be extended upon the current or next tax roll as a delinquent tax
against the property, and all proceedings in relation to the collection,
return and sale of property for delinquent real estate taxes shall
apply to such charge.