[HISTORY: Adopted by the Village Board of the Village of
Stratford 4-12-1988 as Title 2, Ch. 5 and Title 7, Ch. 12 of the 1988 Code. Amendments
noted where applicable.]
GENERAL REFERENCES
Assessments and charges — See Ch. 13.
Pursuant to § 70.65(2), Wis. Stats., the Village Clerk
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]
A.
Bond eliminated. The Village of Stratford elects not to give the
bond on the Village Treasurer as provided for by § 70.67(1),
Wis. Stats.
B.
Village liable for default of Treasurer. Pursuant to § 70.67(2),
Wis. Stats., the Village shall be obligated to pay, in case the Treasurer
shall fail to do so, all state and county taxes required by law to
be paid by such Treasurer to the County Treasurer.
A.
Departmental estimates. When requested by the Village Clerk, each
officer, department and committee shall annually file with the Village
Clerk 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; also 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 and shall be designated as "Departmental Estimates"
and shall be as nearly uniform as possible for the main division of
all departments.
B.
Consideration of estimates. The Finance Committee shall consider
such departmental estimates in consultation with the department head
and recommend a budget amount for such department or activity. The
Finance Committee shall consider the budget recommendations submitted
by the Village President in developing a proposed budget for submission
to the Village Board.
C.
Form of proposed budget. The proposed budget shall be in the following
form:
(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 Clerk shall provide a reasonable number
of copies of the budget summary thus prepared for distribution to
citizens. The entire fiscal budget shall be available for public inspection
in the office of the Village Clerk during regular office hours.
E.
Report and hearing.
(1)
The Finance Committee shall make a report to the Village Board no
later than the Board's regular November meeting. The report 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 resolution
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 or
legally posted at least 15 days prior to the time of such public hearing.
(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.
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 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 § 58-4 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 at its annual organizational
meeting 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.
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 shall certify, or cause to be endorsed thereon or on attached
papers, that the following conditions have been complied with:
B.
Finance Committee to audit accounts.
(2)
After auditing, the Finance Committee shall cause to be endorsed by the Village Clerk, 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 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 Village Clerk and Treasurer, except that payments of regular wages or salaries shall be as provided in Subsection C below. The Village Board shall annually authorize one Trustee to sign Village checks in the Village President's absence. The minutes of the proceedings of the Board, or a statement attached thereto, shall show to whom, and for what purpose, 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 Treasurer in time for payment on the regular
payday.
D.
Routine
bills. The Village President, Clerk and Treasurer have the authority
to pay, at their discretion, certain routine bills or bills where
a late payment penalty would be incurred if the procedures of this
section were followed.
The Village Treasurer may invest any Village funds not immediately
needed pursuant to §§ 66.0603(1m) and 219.05, Wis.
Stats.
A.
The Village Treasurer and designees 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 they 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 Village Treasurer shall make out a receipt in duplicate for the
money so received. The Village 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 Village Treasurer shall be safeguarded in such manner as the Village
Board shall direct.
The Village Treasurer and designees are 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 shall
collect a fee as set by the Village Board for furnishing such information
on said form. The Treasurer shall be given a minimum of two working
days' notice in order to compile the statement of real property status.
All contracts for public construction shall be let by the Village
Board in accordance with § 62.15, Wis. Stats. The Village
Board, or a person or body designated by the Village Board, shall
exercise the powers and duties of the Board of Public Works under
§ 62.15, Wis. Stats.
A.
Types of procedures.
(1)
Verbal quotation form. The Village solicits verbal quotations on
items the Village purchases which are less than minimum dollar amount
prescribed in § 62.15(1), Wis. Stats. 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
purchases of goods and services in an amount less than the maximum
dollar but greater than the minimum dollar amount prescribed in § 62.15(1),
Wis. Stats.
(3)
Formal bid. The formal bid procedure is used for purchasing goods
and services in an amount greater than the maximum dollar amount prescribed
in § 62.15(1), Wis. Stats., 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.
B.
Bid solicitation.
(1)
Competitive bids or quotations shall be obtained as described in Subsection A before contracting to purchase articles, goods, wares, material, services or merchandise 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 Village
Clerk and returned to and analyzed by the Village Clerk. 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)
The formal bid proposal will contain at least the following information:
(a)
The bid number.
(b)
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.
(c)
The time, date and place the bids will be opened.
(d)
The address to which the bids shall be mailed or delivered.
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.
(e)
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 Village Clerk shall ensure that the specifications are sufficiently
broad enough that competition in the bidding process is preserved.
A.
Real property taxes.
(2)
Special assessments, special charges and other taxes that are placed
on the tax roll shall be paid in full on or before January 31.
(3)
If the total real property tax is less than $100, it shall be paid
in full on or before January 31.
(4)
Payments made on or before January 31 shall be made to the Taxation
District Treasurer. All other payments shall be made to the County
Treasurer.
(5)
Delinquent taxes shall be paid pursuant to § 74.11(7),
(8), (10) and (11), Wis. Stats.
(6)
Payment priority. Pursuant to § 74.11(12), Wis. Stats.,
if the Taxation District Treasurer or County Treasurer receives a
payment from a taxpayer which is not sufficient to pay all general
property taxes, special charges, special assessments and special taxes
due, the Treasurer shall apply the payment to the amounts due, including
interest and penalties, in the following order:[1]
B.
Personal property taxes.[2]
(1)
All taxes on personal property shall be paid in full on or before
five working days after January 31 pursuant to § 74.11(4),
Wis. Stats.
(2)
Immediately upon the sale or transfer of a business, the Village
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.
[Amended 12-12-2000; 11-11-2003; 3-14-2023]
The Village President and other Trustees who make up the Village
Board, whether operating under general or special law, may by three-fourths
vote of all members of the Village Board determine that a salary be
paid to the President, Trustees, and other Village officials and employees.
The salaries and compensation to be paid to Village officers and employees
shall be annually determined by resolution of the Village Board. Salaries
heretofore established shall remain so until changed by resolution
and shall not be increased or diminished during their terms of office.
[Added 6-9-1992]
The Village Board may, by resolution, adopt fees for the following:
A.
Nonpayment of taxes or forfeitures. The Village shall not issue or
renew any license to transact any business within the Village of Stratford:
B.
Applicability. This section shall apply to licenses issued pursuant to the provisions of the following chapters of this Code: Chapter 190, Amusements and Entertainment; Chapter 229, Cigarettes and Tobacco Products, Article II, Cigarette License; Chapter 254, Direct Sellers; Chapter 294, Fireworks; Chapter 326, Intoxicating Liquor and Fermented Malt Beverages, Article I, Licensing; and Chapter 449, Streets and Sidewalks, Article III, Street Use Permits.
D.
Hearing. Prior to any denial of an application for renewal of a license, including denials pursuant to Subsection A, the applicant shall be given notice and opportunity for a hearing as hereinafter provided:
(2)
With respect to licenses other than those described in Subsection D(1) herein, the Village Board or its assignee shall notify the applicant in writing of the Village's intention not to renew the license and shall provide the applicant with an opportunity for hearing. The notice shall state the reasons for the intended action and shall establish a date, not less than three days nor more than 10 days after the date of the notice, on which the applicant shall appear before the Village Board. If the applicant shall fail to appear before the Board on the date indicated on the notice, the Board shall deny the application for renewal. If the applicant appears before the Board on the date indicated in the notice and denies that the reasons for nonrenewal exist, the Village Board shall conduct a hearing with respect to the matter. At the hearing, both the Village and the applicant may produce witnesses, cross-examine witnesses and be represented by counsel. The applicant shall, upon request, be provided a written transcript of the hearing at the applicant's expense. If the Village Board determines that the applicant shall not be entitled to renewal pursuant to Subsection A, the application for renewal shall be denied.
E.
Other grounds for hearing. Where an individual, business or corporation wishes to appeal the Village Clerk's decision not to issue a license or permit under this Code on grounds other than those specified in Subsections A through D above, the applicant may file a request in writing with the Village Clerk that the matter be referred to the Village Board. A public hearing shall be scheduled within 14 calendar days by the Village Board. All parties may be represented by counsel. The Board shall consider all relevant information and shall render a decision which shall be binding.
