Village of Mazomanie, WI
Dane County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Village Board of the Village of Mazomanie 6-28-1988 as Title 2, Ch. 5 of the 1988 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments and charges — See Ch. 9.

§ 20-1 Preparation of tax roll.

Pursuant to § 70.65(2), Wis. Stats., the Village Clerk-Treasurer shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column in the roll opposite the parcel or tract of land against which the tax is levied or, in the case of personal property, in a single column opposite the name of the person against whom the tax is levied.[1]
[1]
Editor's Note: Original § 2-5-1(b), Rates stamped on receipts, which immediately followed this section, was deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

§ 20-2 Duplicate Clerk-Treasurer's bond eliminated.

A. 
Bond eliminated. The Village elects not to give the bond on the Village Clerk-Treasurer provided for by § 70.67(1), Wis. Stats.
B. 
Village liable for default of Clerk-Treasurer. Pursuant to § 70.67(2), Wis. Stats., the Village shall be obligated to pay, in case the Clerk-Treasurer shall fail to do so, all state and county taxes required by law to be paid by such Clerk-Treasurer to the County Treasurer.

§ 20-3 Budget preparation.

A. 
Departmental estimates. When requested by the Village President, Village Board or Village Clerk-Treasurer, each officer, department and committee shall annually file with the Village Clerk-Treasurer an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee during the preceding fiscal year and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer, department or committee during such year, and of the conditions and management of such fund, and detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. Such statements shall be presented in the form prescribed by the Village Clerk-Treasurer and shall be designated as "Departmental Estimates" and shall be as nearly uniform as possible for the main division of all departments.
B. 
Finance Committee to prepare budget. It shall be the duty of the Finance Committee, in cooperation with the Village President and Village Clerk-Treasurer, to have estimates prepared of the expenditures that will be incurred by the Village for the ensuing year. On or before the first day of November each year, the Finance Committee shall prepare a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing year.
C. 
Form of proposed budget. The proposed budget shall include the following information:[1]
(1) 
The actual expenditures of each department and activity for the expired portion of the current year, and last preceding fiscal year, and the estimated expense of conducting each department and activity of the Village for the remainder of the current year and ensuing fiscal year, with reasons for any proposed increase or decrease as compared with actual and estimated expenditures for the current year.
(2) 
An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the Village from each of the same or similar sources for the last preceding and current fiscal year.
(3) 
An estimate of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.
(4) 
All existing indebtedness of the Village, including the amount of interest payable and principal to be redeemed on any outstanding general obligation bonds of the Village and any estimated deficiency in the sinking fund of any such bonds during the ensuing fiscal year.
(5) 
Such other information as may be required by the Board and by state law.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
D. 
Copies of budget. The Village shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
E. 
Report and hearing.
(1) 
The Finance Committee shall make a report to the Village Board at the first November meeting which shall include the estimated cost of improvements as well as the estimated cost of operating the various departments and all other costs, including interest charges, for which money will have to be raised by taxation during the following year. The Finance Committee shall submit to the Board at the time the annual budget is submitted the draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation ordinance to the Board it shall be deemed to have been regularly introduced therein.
(2) 
A summary of such budget and notice of the time and place where such budget in detail is available for public inspection and notice of the time and place for holding the public hearing thereon shall be published in a newspaper of general circulation in the Village at least 15 days prior to the time of such public hearing.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
(3) 
Not less than 15 days after the publication of the proposed budget and the notice of hearing thereon, the public hearing shall be held at the time and place stipulated, at which time any resident or taxpayer of the Village shall have an opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time. Following the public hearing, the proposed appropriation ordinance may be changed or amended and shall take the same course in the Village Board as other ordinances.[3]
[3]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

§ 20-4 Changes in budget. [1]

The amount of the tax to be levied or certified, the amounts of the various appropriations, and the purposes thereof shall not be changed after approval of the budget except upon the recommendation of the Village President and upon a two-thirds vote of the entire membership of the Village Board. Notice of such transfer shall be given by publication within 10 days thereafter in the official Village newspaper.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

§ 20-5 Funds to be spent in accordance with appropriation.

No money shall be drawn from the treasury of the Village, 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 § 20-4 of this chapter. 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 Board, 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 shall have been accomplished or abandoned.

§ 20-6 Fiscal year.

The calendar year shall be the fiscal year.

§ 20-7 Public depositories. [1]

The Village Board shall designate the public depository or depositories within this state within which Village funds shall be deposited, and when the money is deposited in such depository in the name of the Village, the Village Clerk-Treasurer or Deputy Clerk-Treasurer and bondsman shall not be liable for such losses as are defined by state law. The interest arising therefrom shall be paid into the Village treasury.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

§ 20-8 Claims against Village.

A. 
Claims to be certified. Prior to submission of any account, demand or claim to the Village Board for approval of payment, the Village Clerk-Treasurer shall certify, or cause to be endorsed thereon or on attached papers, that the following conditions have been complied with:
(1) 
That funds are available therefor pursuant to the budget.
(2) 
That the item or service was duly authorized by the proper official or agency and has been received or rendered in accordance with the purchasing agreement.
(3) 
That the claim is accurate in amount and a proper charge against the treasury.
B. 
Finance Committee to audit accounts.
(1) 
No account or demand against the Village, except as provided in Subsection C of this section, shall be paid until it has been passed upon by the Finance Committee and an order drawn on the Village Clerk-Treasurer therefor. Every such account shall be itemized and certified as provided in Subsection A.
(2) 
After auditing, the Finance Committee shall cause to be endorsed by the Clerk-Treasurer, on each account, the Committee's approval, as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. If the Village Board shall approve the same it shall direct the Village Clerk-Treasurer to issue a Village order for the amount of the claim approved. All money paid out of the Village treasury shall be paid upon an order signed by the Village President and countersigned by the Clerk-Treasurer, except that payments of regular wages or salaries shall be as provided in Subsection C below. The minutes of the proceedings of the Board, or a statement attached thereto, shall show to whom every such account was allowed and the amount.
C. 
Payment of regular wages or salaries. Regular wages or salaries of Village officers and employees shall be paid by payroll, verified by the proper Village official, department head, board or commission and filed with the Village Clerk-Treasurer in time for payment on the regular payday.

§ 20-9 Temporary investment of funds.

The Village Clerk-Treasurer may invest any Village funds not immediately needed pursuant to §§ 66.0603(1m) and 219.05, Wis. Stats.

§ 20-10 Receiving money; receipts.

A. 
The Village Clerk-Treasurer or his deputies shall not receive any money into the treasury from any source, except on account of taxes levied and collected during the fiscal year for which he or she may then be serving, without giving a receipt therefor in the manner specified by the Village Board.
B. 
Upon the payment of any money (except for taxes as herein provided), the Clerk-Treasurer shall make out a receipt in duplicate for the money so received. The Clerk-Treasurer shall charge the amount thereof to the treasury and credit the proper account. The payment of the money to any receiving agent of the Village or to the Village or to the Clerk-Treasurer shall be safeguarded in such manner as the Village Board shall direct.

§ 20-11 Statement of real property status.

The Village Clerk-Treasurer or Deputy Clerk-Treasurer is authorized to prepare a statement of real property status form to be used to provide information often requested for transfers of real property, such as the amount of outstanding special assessments, deferred assessments, changes in assessments, amount of taxes, outstanding water, electric, and sewer bills, current water, electric and sewer bills, contemplated improvements, floodplain status, violations of the building and health codes and similar information. Any such information sought shall be provided to the person requesting it on said form. The Village Clerk-Treasurer shall collect a fee as set by the Village Board for furnishing such information on said form.

§ 20-12 Purchasing procedures. [1]

A. 
Adoption of Village bidding procedures. Pursuant to § 61.56, Wis. Stats., the Village does hereby provide that as a complete alternative to the requirements of §§ 61.54 and 61.55, Wis. Stats., the provisions of § 62.15, Wis. Stats., shall be applicable to all Village contracts for public construction over $15,000. The authority vested in the Board of Public Works by § 62.15, Wis. Stats., shall be exercised by the Village Board.
B. 
Types of quotations.
(1) 
Verbal quotation form. The Village solicits verbal quotations on items the Village purchases which are less than $15,000. The results of the verbal quotations are recorded on a memorandum of verbal quotation form.
(2) 
Informal quotation. An informal quotation is a written request for quotation sent to vendors. The informal quotation is used for the purchase of goods and services in an amount less than $15,000.
(3) 
Formal bid. The formal bid procedure is used for purchasing goods and services in an amount over $15,000 and in some instances in amounts less than this amount. The formal bid procedure requires a legal public notice and contains detailed, written specifications regarding the goods and services to be purchased and a number of specific conditions associated with the purchase.
C. 
Bid solicitation.
(1) 
Competitive bids or quotations shall be obtained before contracting to purchase articles, goods, wares, material, services or merchandise which amount in bulk to more than $1,000. Purchases up to $1,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $1,000 to $15,000 shall be made by written quotation or formal bid. Purchases over $15,000, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Finance Committee.
(2) 
Verbal quotations for goods and services shall be secured from at least two qualified vendors and the results of the quotations shall be recorded on the "Memorandum of Verbal Quotation" form and signed by the person receiving the quotations.
(3) 
Informal requests for written quotations shall be solicited from at least three qualified bidders on the request for quotation form. All written requests for quotations shall be issued by the Clerk-Treasurer and returned to and analyzed by the Clerk-Treasurer. Informal requests for written quotations may also be solicited by telephone. Vendors shall be given a reasonable time to respond to the request for an informal, written quotation and shall be given clear, concise specifications and informal bidding instructions to facilitate competitive bidding.
(4) 
When a formal bid is required or deemed to be in the best interests of the Village, the bidding procedure shall follow the legal requirements associated with a Class 1 notice under state statute and the procedures normally associated with the formal bid proposal.
(5) 
Bid proposal.
(a) 
The formal bid proposal will contain at least the following information:
[1] 
The bid number.
[2] 
A detailed description of the goods and services required, including enough information about the items or services required so that more than one vendor can meet the specifications.
[3] 
The time, date and place the bids will be opened.
[4] 
The address to which the bids shall be mailed or delivered.
(b) 
Instructions to bidders shall include such information as delivery dates, transportation charges, proposal prices, conditions for guaranteeing the proposal, payment terms, right of rejection of proposals, right to reject merchandise, insurance requirements, alternative proposal consideration, tax information, and other appropriate information regarding the awarding and execution of the contract and contract considerations.
(c) 
The bid proposal shall also include a section on special provisions, including guarantees and service considerations, trade-in considerations, and other information relating to special conditions.
(6) 
Specifications for all items purchased shall be developed with the full involvement and participation of the using departments. However, the Finance Committee shall ensure that the specifications are sufficiently broad enough that competition in the bidding process is preserved.
D. 
Blanket purchase orders.
(1) 
Upon authorization by the Village Board following recommendation from the Finance Committee, the Village Clerk-Treasurer, may issue blanket purchase orders to those few merchants from whom many repetitive purchases are made as supplies are required.
(2) 
The Village Board shall determine the need to use a blanket purchase order procedure.
(3) 
The bidding procedure for blanket purchase orders may follow the procedures used for other goods and services.
(4) 
After a vendor has been selected, the using department or departments shall use the same purchase order number on all purchases made under the blanket purchase order. The Finance Committee shall authorize the individual or individuals who shall have the authority to sign for purchases under the blanket purchase order procedure.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

§ 20-13 Loan policy for Village-owned items.

A. 
It shall be the policy of the Village not to loan out any property belonging to the Village. The following items are an example of items that will not be loaned, but not necessarily a complete listing:
(1) 
Tables.
(2) 
Chairs.
(3) 
Kitchen appliances, dishes, utensils and linens.
(4) 
Musical instruments.
(5) 
Picnic tables or any other movable park equipment shall not be removed from the park sites.
(6) 
File cabinets, desks, typewriters, adding machines or any office equipment.
(7) 
Pool equipment.
B. 
It shall be the policy to loan out the folding metal chairs from the Village Community Building.

§ 20-14 Payment of taxes; interest; penalty.

A. 
All personal property taxes and special assessments shall be paid on or before the last day of January.
B. 
All real estate taxes levied pursuant to this Code and the Wisconsin Statutes may be paid in two installments; the first shall be paid on or before the last day of January and the second installment on or before July 31 next succeeding, in accordance with the provisions of § 74.11, Wis. Stats.
C. 
Overdue or delinquent real estate taxes, personal property taxes and special assessments are subject to an interest charge of 1% per month or fraction of a month.
D. 
In addition to the interest charge, overdue or delinquent personal property taxes are subject to a penalty of 0.5% per month or fraction of a month. The penalty shall apply to any personal property taxes that are overdue or delinquent and shall be calculated from February 1 of the year in which such taxes first become due.
E. 
Immediately upon the sale or transfer of a business the Clerk-Treasurer shall require advanced payment of all personal property taxes based on the previous year's mill rate multiplied by the current year's valuation of the premises, property or business.

§ 20-15 Nonpayment of utility bills.

An electric, water, sewer or refuse collection bill is the responsibility of the owner of such property. Nonpayment of such a bill for more than 20 days after the bill for such utility services has been mailed shall constitute a delinquency and may become a charge against such property and collected by special assessment.