[Adopted 1-6-1988 as Title 2, Ch. 5, of the 1988 Code]
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.
A.
Bond eliminated. The Village elects not to give the bond on the Village
Clerk-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 Clerk-Treasurer
acting as 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 Administrator,
each officer, department and committee shall annually file with the
Village Administrator 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 Administrator and shall be designated
as "Departmental Estimates" and shall be as nearly uniform as possible
for the main division of all departments.[1]
B.
Consideration of estimates. The Village Administrator shall consider
such departmental estimates in consultation with the department head
and recommend to the Village Board a budget amount for such department
or activity.[2]
C.
Form of proposed budget. The proposed budget shall include the following
information:[3]
(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-Treasurer 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-Treasurer during regular
office hours.
E.
Report and hearing.
(1)
The Finance and Personnel Committee shall make a report to the Village
Board no later than the Board's first 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 and Personnel 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 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 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 § 60-4 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.
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:
B.
Finance and Personnel 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 and Personnel 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 and Personnel Committee shall cause to be endorsed by the Village 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 Village 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, 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 Clerk-Treasurer in time for payment on
the regular pay day.
D.
Method of incurring claims. All actions of the Village Board appropriating
money or creating a charge against the Village, other than claims
for purchases or work previously authorized by the Board, shall only
be acted upon at the next regular meeting after introduction, provided
that this rule may be suspended by affirmative vote of 3/4 of all
members of the Board. A roll call vote shall be taken and recorded
on all appropriations.
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 and 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 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 Clerk-Treasurer shall make out a receipt in duplicate
for the money so received. The Village 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 Village Clerk-Treasurer shall be safeguarded
in such manner as the Village Board shall direct.
The Village Clerk-Treasurer and his 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. Requests for statements
of real property status shall be made to the Clerk-Treasurer a minimum
of one business day in advance.
[Amended 2-4-2009]
A.
Adoption of city bidding procedures. 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.[1]
B.
Construction by the Village. Any class of public construction may
be done directly by the Village without submitting the same for bids,
provided that the same is authorized by a vote of 3/4 of all members
of the Village Board.
A.
Definitions.[1]
(1)
Verbal quotation form. The Village solicits verbal quotations on
items the Village purchases which are less than $25,000. 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 $25,000.
(3)
Formal bid. The formal bid procedure is used for purchasing goods
and services in an amount over $25,000 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.
B.
Bid solicitation.
(1)
Competitive bids or quotations shall be obtained before contracting to purchase articles, goods, wares, material, services or merchandise which amounts in bulk to more than $5,000. Purchases up to $5,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $5,000 to $25,000 shall be made by written quotation, telephone quotation or formal bid. Purchases over $25,000, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Finance and Personnel Committee.[2]
(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
Administrator and returned to and analyzed by the Village Administrator.
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.[3]
(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.
C.
Blanket purchase orders.
(1)
Upon authorization by the Village Board following recommendation
from the Finance and Personnel Committee, the Village Administrator
may issue blanket purchase orders to those few merchants from whom
many repetitive purchases are made as supplies are required.[5]
(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 and Personnel Committee shall
authorize the individual or individuals who shall have the authority
to sign for purchases under the blanket purchase order procedure.
A.
Payment installments.[1]
(1)
All taxes on real property and on improvements on leased land may be paid in two equal installments, unless subject to Subsection A(2), with the first installment payable on or before January 31 and the second installment payable on or before July 31. Payments made on or before January 31 shall be made to the Village Clerk-Treasurer. All other payments shall be made to the County Treasurer.
(2)
If
the total real property tax levied on a parcel of property is less
than $100, or if the total property tax levied on an improvement on
leased land is less than $100, it shall be paid in full on or before
January 31.
(3)
Delinquent
payments shall be subject to the provisions of § 74.11(7)
through (11), Wis. Stats.
B.
Personal property taxes.
(1)
Pursuant to § 74.47(2), Wis. Stats., a penalty of 0.5%
per month or fraction of a month beginning from the preceding January
1, in addition to the interest imposed by § 74.47(1), Wis.
Stats., shall be paid on any overdue or delinquent personal property
taxes. All taxes on personal property shall be paid on or before five
working days after January 31 pursuant to § 74.11(4), Wis.
Stats.[2]
