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.
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 §
62-4 of this article. 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, Village officials and bondsmen
shall not be liable for such losses as are defined by state law. The
interest arising therefrom shall be paid into the Village treasury.
The Village Clerk-Treasurer may invest any Village
funds not immediately needed pursuant to §§ 66.0603(1m)
and 219.05, Wis. Stats.