[Adopted as Secs. 3.01 to 3.06 of the 1986 Municipal Code]
A.
Aggregate tax stated on roll. 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.
B.
Uniform tax bills and receipts. The Clerk-Treasurer shall use uniform
tax bills and receipts as prescribed by the Department of Revenue
under § 70.09(3)(a), Wis. Stats. Tax bills shall be mailed
to taxpayers and shall include all the information required by § 74.09,
Wis. Stats.
C.
Delivery of tax roll.
[Added by Ord. No. 7-99]
(1)
Except as provided in Subsection C(2) below, the tax roll shall be delivered to the Clerk-Treasurer on or before December 8 of each year.
(2)
In the event the tax roll is not delivered on or before December
8, taxpayers paying escrow property taxes in excess of the amount
owed on or before December 31 shall be reimbursed the excess amount
within 15 business days of the date paid.
[Added by Ord. No. 9-07]
The Clerk-Treasurer is exempted from giving the bond specified
in § 70.67(2), Wis. Stats. The Village hereby obligates
itself to pay, in case the Clerk-Treasurer fails to do so, all state
and county taxes that the Clerk-Treasurer is required to pay to the
County Treasurer.
A.
On or before November 20 each year, the Village President, with the
assistance of the Clerk-Treasurer, shall prepare and submit to the
Village Board a proposed budget presenting a financial plan for conducting
the affairs of the Village for the ensuing calendar year. The budget
shall include the following information:
(1)
The expense of conducting each department and activity of the Village
for the ensuing fiscal year and corresponding items for the current
year and last preceding fiscal year, with reasons for increase or
decrease recommended as compared with appropriations for the current
fiscal 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.
[Amended by Ord. No. 86-5; Ord. No. 89-3]
(3)
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.
(4)
Such other information as may be required by the Village Board. The
Board shall publish a summary of the budget as required by law and
provide a reasonable number of copies of the detailed budget thus
prepared for distribution to citizens.
B.
The Village President shall submit to the Village Board, at the time
the annual budget is submitted, the draft of an appropriation resolution
providing for the expenditures proposed for the ensuing fiscal year.
Upon the submission of the proposed resolution to the Board, it shall
be deemed to have been regularly introduced therein. The Board shall
hold a public hearing on the budget and the proposed appropriation
resolution, as required by law. Following the public hearing, the
proposed appropriation resolution may be changed or amended and shall
take the same course as other ordinances.
C.
Budget summary. The Clerk-Treasurer shall prepare a summary of the
budget and shall publish the notice required under § 65.90(3)(a),
Wis. Stats. Pursuant to § 65.90(3)(b), Wis. Stats., the
budget summary shall include the following:
[Added by Ord. No. 89-3]
D.
The Village Board may, pursuant to § 65.90(5), Wis. Stats.,
at any time by a 2/3 vote of the entire membership, transfer any portion
of an unencumbered balance of an appropriation to any other purpose
or object. Notice of such transfer shall be given by publication within
10 days thereafter in the official Village newspaper.
E.
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 resolution, or of such resolution when changed as authorized by Subsection D above. 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 Village 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.
All claims shall be reviewed by the Clerk-Treasurer and approved
by the Village Board before payment, except that the Clerk-Treasurer
may make such immediate payments as may be necessary for weekly or
semimonthly payrolls, social security and health and life insurance
premiums, contracted services and utility bills.
No equipment or supplies shall be purchased by any person unless
previously budgeted and approved by the Village Board. However, emergency
purchases not to exceed $500 may be approved by the Village President.
All disbursements of the Village shall be by order check which
shall not be valid unless signed by the Village President and the
Clerk-Treasurer.
