[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.]
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 12-8-2006 by Ord. No. 2006-2.
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.
A.
Departmental estimates. When requested by the Village
President, Village Board, Village Administrator or Village Clerk-Treasurer,
each officer, department and committee shall annually file with the
Village Administrator or 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 Administrator or 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.
[Amended 8-22-2023 by Ord. No. 2023-1]
B.
Finance Committee to prepare budget. It shall be the
duty of the Finance Committee, in cooperation with the Village President,
Village Administrator 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.
[Amended 8-22-2023 by Ord. No. 2023-1]
C.
Form of proposed budget. The proposed budget shall
include the following information:
[Amended 12-8-2006 by Ord. No. 2006-2]
(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.
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.
[Amended 12-8-2006 by Ord. No. 2006-2]
(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.
[Amended 12-8-2006 by Ord. No. 2006-2]
[Amended 12-8-2006 by Ord. No. 2006-2]
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.
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.
The calendar year shall be the fiscal year.
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.
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.
The Village Clerk-Treasurer may invest any Village
funds not immediately needed pursuant to §§ 66.0603(1m)
and 219.05, Wis. Stats.
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.
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.
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.
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:
B.
It shall be the policy to loan out the folding metal
chairs from the Village Community Building.
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.
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.
