Pursuant to § 70.65(2), Wis. Stats., the 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.
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 by a two-thirds vote of the entire membership
of the Common Council. Notice of such transfer shall be given by publication
within eight days thereafter in the official City newspaper.
No money shall be drawn from the treasury of the City, 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 §
22-4 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 Common 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 shall have been accomplished or abandoned.
The calendar year shall be the fiscal year.