[HISTORY: Adopted by the Town Board of the
Town of Winneconne 10-20-1994 as Ch. 3 of the 1994 Code. Amendments noted where applicable.]
A.
Aggregate tax stated on roll. Under § 70.65(2),
Wis. Stats., the Clerk shall, in computing the tax roll, insert only
the aggregate amount of state, county, school and other general property
taxes minus credits applied under § 79.10(9), Wis. Stats.,
except credits determined under § 79.10(7m), in a single
column on 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.
Each tax bill or receipt shall show the purpose for which the taxes
are to be used, giving the breakdown for state, county, local, school
and other general property taxes. The tax roll shall indicate all
corrections made under §§ 70.43 and 70.44, Wis. Stats.
The calendar year shall be the fiscal year.
A.
Departmental estimates. Annually, at a time specified
by the Town Chairman, each officer and department shall file with
the Town Board an itemized statement of disbursements made to carry
out the powers and duties of such office or department during the
preceding fiscal year; a detailed statement of the receipts and disbursements
on account of any special fund under the supervision of such officer
or department during such year and of the conditions and management
of such fund; and detailed estimates of the same matters for the current
and ensuing fiscal years.
B.
Preparation of proposed budget.
(1)
Town Board to prepare. The Town Board, with the assistance
of the Clerk, shall annually prepare a proposed budget presenting
a financial plan for conducting the affairs of the Town for the coming
fiscal year.
(2)
Information required. The budget shall include the
following information:
(a)
The expense of conducting each department and
activity of the Town for the coming fiscal year and corresponding
items for the current year and last preceding fiscal year, with reasons
for increase and decrease recommended as compared with appropriations
for the current year.
(b)
An itemization of all anticipated income of
the Town from sources other than general property taxes and bonds
issued, with a statement comparing the amounts received by the Town
from each of the same or similar sources for the last preceding and
current fiscal year.
(c)
An itemization 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.
(d)
Such other information as may be required by
the Board and by state law.
(3)
Copies required. The Town shall provide a reasonable
number of copies of the budget thus prepared for distribution to citizens.
C.
Hearing. The Board shall hold a public hearing on
the budget as required by law.
D.
Action by Board. Following the public hearing, the
proposed budget may be changed or amended and shall take the same
course in the Board as ordinances.
A.
The amount of the tax to be levied or certified and
the amounts of the various appropriations, and the purposes thereof,
shall not be changed after approval of the budget except by affirmative
vote of at least three members of the Town Board. Notice of such change
shall be given by publication within 15 days thereafter in the official
Town newspaper.
B.
After the budget is adopted, the electors of the Town,
at a regular or special meeting, shall set the tax rate of the Town
as provided in § 60.10(1)(a), Wis. Stats., except if such
authority has been delegated to the Town Board as provided in § 60.10(2)(a),
Wis. Stats.
No money shall be drawn from the Town 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 § 44-4. 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, 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.
A.
The Town, having adopted a resolution to direct the
Town Board to exercise village board powers under § 60.10(2)(c),
Wis. Stats., does now enact an alternative system of approving certain
financial claims against the Town by virtue of the provisions of § 66.0609,
Wis. Stats.
B.
Audit and approval by Clerk.
(1)
Payments may be made from the Town treasury after
the Clerk audits and approves each claim as a proper charge and endorses
his approval on the claim after having determined that the following
conditions have been met:
(a)
The funds are available therefor under the budget
approved by the Town Board.
(b)
The service covered by such claim has been authorized
by the proper official, department head, board or commission.
(c)
The service has been actually rendered in conformity
with such authorization.
(d)
The claim is just and valid according to law.
(2)
The Clerk may require the submission of such proof
and evidence to support the above as he may deem necessary.
C.
The authority extended to the Town Clerk above shall
apply only to the regular payroll checks of Town employees and the
salaries of elected Town officials. All other claims against the Town
will be examined and approved in accordance with the applicable law.
D.
The Clerk shall file with the Town Board, not less
than monthly, a list of the claims approved showing the date paid,
name of claimant, purpose and amount.
E.
The Town Board shall authorize an annual detailed
audit of its financial transactions and accounts by a public accountant
licensed under Ch. 442, Wis. Stats., and designated by the Town Board.
F.
The Town Clerk shall be covered by a fidelity bond
of not less than $5,000.
A.
The Town elects to give the bond on the Treasurer
provided for by § 70.67(1), Wis. Stats.
[Amended 4-21-2005]
B.
Town liable for default of Treasurer. Pursuant to
§ 70.67(2), Wis. Stats., the Town shall pay, if the Treasurer
fails to do so, all state and county taxes required by law to be paid
by the Treasurer to the County Treasurer.
The Treasurer may invest any Town funds not
immediately needed pursuant to §§ 66.0603(1m), Wis.
Stats.
[Amended 4-21-2005; 8-21-2008; 7-19-2018 by Ord. No. 2018-3]
The Town Board will determine the Town’s
official depositories and newspaper for printing legal notices by
resolution.
[Amended 7-20-2000]
No mileage compensation shall be allowed without
approval of the Board. Mileage shall be reimbursed at the same rate
as is established by Internal Revenue Service regulations for employee
deductions for business mileage.
[Added 3-18-1999]
A.
Purpose and intent. It is the declared intent of this
section that tax payments made in excess of the tax bill amounts shall
be refunded pursuant to the procedure established under this section
within 15 business days of the payment. Further, it is the declared
intent that this policy shall be in full force and effect upon adoption
by the Town Board, with the purpose of complying with § 74.03(2),
Wis. Stats., as adopted by 1997 Act 315.
B.
Authority. This section is adopted pursuant to the
authority granted to town boards under § 60.44(2), Wis.
Stats., to adopt an alternative claim procedure for approving financial
claims against the town which are in the nature of bills and vouchers.
C.
Required procedure of Treasurer upon payment of excess
amount over tax bill amount. Pursuant to § 60.34, Wis. Stats.,
upon receipt of tax payments in excess of the tax bill, the Town Treasurer
shall deposit as soon as practicable all payments in the name of the
Town in public depositories designated by the Town Board. Upon verification
by the Town Treasurer that the payment as deposited has cleared and
not been returned as insufficient funds, but no later than 10 days
after depositing, the Treasurer shall notify the Town Clerk in writing
of the following:
D.
Required procedure of Clerk upon notification from
Treasurer of excess payment of tax bill amount.
(1)
Upon written notification from the Town Treasurer
that a taxpayer has made a tax payment in excess of the tax bill amount,
the Town Clerk shall issue the normal voucher or authorization for
payment of the refund of the excess amount over the tax bill amount
upon finding the following:
(a)
Funds are available to pay the bill, assuming
the tax payment has cleared and not been returned as is evidenced
by the Treasurer's notice.
(b)
The Town Board has authorized the refund of
excess tax payments as established by the adoption of this section.
(c)
The refund is due in the amount noticed by the
Town Treasurer as a tax payment in excess of the amount of the tax
bill.
(d)
The refund is a valid claim against the Town,
being a payment in excess of the tax bill amount.
(2)
Further, the Town Clerk shall prepare monthly, to
be submitted to the Town Board at each monthly Board meeting, a list
of claims paid under this procedure, listing the amount of the claims,
the date paid, the name of the taxpayer/claimant, and that the payment
was a refund for excess tax payment.
E.
Issuance of disbursement from local treasury. Upon proper authorization by the Town Clerk under the procedures listed in Subsection D of this section, a refund check payable to the taxpayer/claimant named in the voucher or authorization and in the amount approved shall be written by the Town Treasurer and countersigned by the Town Clerk and the Town Chairperson pursuant to § 66.0607, Wis. Stats., and shall be issued not later than 15 business days from the date that the tax payment was received by the Town Treasurer as noticed by the Town Treasurer in Subsection C of this section.
F.
Mailing or delivery of refund check to taxpayer/claimant.
Upon issuance of the proper countersigned refund check pursuant to
the procedures in this section, the refund check shall be delivered
to the taxpayer/claimant or mailed to the last known mailing address
of the taxpayer/claimant by the Town Treasurer.
