[HISTORY: Adopted by the Village Board of the Village of Blanchardville as Ch. 3 of the 2003 Municipal Code. Amendments noted where applicable.]
A. 
Tax roll. The Clerk-Treasurer shall prepare the tax roll which shall contain the information required under § 70.65(2), Wis. Stats., and the format of the tax roll shall conform to the form prescribed by the Department of Revenue under § 70.09(3), Wis. Stats.
B. 
Property tax bills. The Clerk-Treasurer shall prepare the real and personal property tax bills prescribed by the Department of Revenue. The tax bills shall contain the information required under § 74.09(3), Wis. Stats., and shall be mailed to each property taxpayer or the taxpayer's designee as prescribed in § 74.09(5), Wis. Stats.[1]
[1]
Editor's Note: Original Section 3.01(3) of the 2003 Municipal Code, Availability of tax roll, which immediately followed this subsection, was repealed at time of adoption of Code.
A. 
Bond eliminated. The Village elects not to give the bond on the Clerk-Treasurer, provided for by § 70.67(1), Wis. Stats.
B. 
Village liable for default of Clerk-Treasurer. Pursuant to § 70.67(2), Wis. Stats., the Village shall pay, if the Clerk-Treasurer fails to do so, all state and county taxes required by law to be paid by such Clerk-Treasurer to the County Treasurer.
A. 
Departmental estimates. When requested by the Finance Committee, each year each officer, department and committee shall file with the Clerk-Treasurer 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, 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 Clerk-Treasurer and shall be designated as "departmental estimates" and shall be as nearly uniform as possible for the main division of all departments.
B. 
Finance Committee to prepare; information included. Each year the Finance Committee of the Village Board shall prepare and submit to the 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.[1]
[1]
Editor's Note: Original Section 3.03(2)(b) of the 2003 Municipal Code, regarding shared taxes and highway aids, which immediately followed this section, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
(2) 
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.
(3) 
Such other information as may be required by the Village Board and state law. 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.
C. 
Resolution; hearing. The Finance Committee 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.
D. 
Changes in budget. 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.
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 § 41-4C 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.