[Adopted 8-15-2005 by Ord. No. 2005-06 as §§ 3.01
to 3.05, 3.07 to 3.10 and 3.12 of the 2005 Code]
[Amended 11-17-2014 by Ord. No. 2014-05]
Time for payment and penalty. Real estate taxes may be paid
in full on or before January 31 or be paid in two installments, the
first to be paid on or before January 31 and the second on or before
July 31, in accordance with state law. All taxes on personal property
shall be paid on or before five working days after January 31. A penalty
constituting the interest imposed by state law shall be paid on any
overdue or delinquent personal property taxes. Taxes may be paid in
advance pursuant to state law.
The calendar year shall be the fiscal year.
Section 65.90, Wis. Stats., is hereby accepted and adopted by
the City as its budgetary system.
No money shall be drawn from the City treasury, nor shall any
obligation for the expenditure of money be incurred, except in pursuance
of the annual appropriation in the adopted budget. At the close of
each fiscal year, any unencumbered balance of an appropriation shall
revert to the general fund and shall be subject to reappropriation,
but appropriations may be made by the Council, to be paid out of the
income of the current year, in furtherance of 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.
A.
Report to Council. The City Clerk/Treasurer shall cause to be presented
to the Council, at each regular meeting, a written report as to the
identity and number of bills, accounts or claims recommended by him
for allowance.
B.
Order checks. Except as provided in Subsection D of this section, no account or demand against the City shall be paid except by order check, and no such order check shall be released to the payee, nor shall the same be valid, unless it is signed by the City Clerk/Treasurer and countersigned by the Mayor or President of the Council.
C.
Claims to be verified. All accounts, demands or claims against the
City shall be verified by the claimant or proper official.
D.
Payment of regular wages or salaries. Regular wages or salaries of
City officers and employees shall be paid by payroll, verified by
the proper City official and filed with the City Clerk/Treasurer in
time for payment on the regular pay day.
[Amended 11-17-2014 by Ord. No. 2014-05]
Section 62.15, Wis. Stats., shall apply to City contracts
for public constructions. The authority vested in the Board of Public
Works by § 62.15 shall be exercised by the Common Council
or as delegated by the Common Council.
A.
Eliminated. The City elects not to give the bond on the City Clerk/Treasurer
provided for by § 70.67(1), Wis. Stats.
B.
City liable for default of Clerk/Treasurer. Pursuant to § 70.67(2),
Wis. Stats., the City shall pay, if the Clerk/Treasurer fails to do
so, all state and county taxes required by law to be paid by such
Treasurer to the County Treasurer.
The Clerk/Treasurer may invest any City funds not immediately
needed, pursuant to § 66.0603, Wis. Stats.
The City shall receive, accept and hold in trust money, the
income of which is to be used for the care and improvement of the
City Cemetery known as "Hillside Cemetery," and of private lots and
their appurtenances located within the cemetery under the provisions
of Ch. 157, Wis. Stats.
[Amended 11-17-2014 by Ord. No. 2014-05]
A.
All municipally owned real estate determined to be sold by the Common
Council shall first be appraised for its fair market value by a certified
real estate appraiser. The Common Council shall have authority to
ultimately determine the sale price and other terms of sale, including
whether the property should be advertised to the public for sale and/or
sold through a licensed real estate broker. A Class 2 public notice
shall be published in the local newspaper indicating the property
to be sold, the date, place, and time of sale if by public auction
or public sale, and such other terms of sale as are important to the
disposal of said property. The City Administrator shall be authorized
to act as the City's representative for purposes of negotiating
the sale of such property. The Mayor and City Clerk/Treasurer shall
be authorized to execute any and all documents necessary to transact
such sale with prior approval by the Common Council.
B.
All municipally owned personal property shall be sold by either public
auction, public sale or by sealed bid after public notice. A Class
2 public notice shall be published in the local newspaper indicating
the property to be sold, the date, place, and time of sale if by public
auction or public sale, and such other terms of sale as are important
to the disposal of said property. If by sealed bid, bids for such
property shall be sealed and delivered to the City by the date and
time indicated in said notice. The City shall reserve the right to
accept or reject any and all bids for such property whether by auction,
public sale, or sealed bid. The Mayor and City Clerk/Treasurer shall
be authorized to execute any and all documents necessary to transact
such sale with prior approval by the Common Council.
[Added 11-17-2014 by Ord.
No. 2014-05]
Whenever the Assessor, in the performance of the Assessor's
duties, requests or obtains income and expense information pursuant
to § 70.47(7)(af), Wis. Stats., or any successor statute
thereto, then such income and expense information that is provided
to the Assessor shall be held by the Assessor on a confidential basis,
except, however, that the information may be revealed to and used
by persons in the discharge of duties imposed by law; in the discharge
of duties imposed by office (including but not limited to use by the
Assessor in performance of official duties of the Assessor's office
and use by the Board of Review in performance of its official duties);
or pursuant to order of a court. Income and expense information provided
to the Assessor under § 70.47(7)(af), unless a court determines
that it is inaccurate, is, per § 70.47(7)(af), not subject
to the right of inspection and copying under § 19.35(1),
Wis. Stats.
