[HISTORY: Adopted by the Town Board of the Town of Oconomowoc as Ch. 3 of the 1986 Town Code. Amendments noted where applicable.]
Streets and sidewalks — See Ch. 260.
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis. Stats., the Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column on 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. Each tax bill or receipt shall show the purpose for which such taxes are to be used, giving the percentage for state, county and local taxes.
Rates stamped on receipts. Pursuant to § 74.08(1), Wis. Stats., in lieu of entering on each tax receipt the several amounts paid respectively for state, county, school, local and other taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the Treasurer. The Treasurer shall cause to be printed or stamped on the tax receipt the separate proportion or rate of taxes levied for state, county, school, local or other purposes.
The calendar year shall be the fiscal year.
Town Board to prepare. The Town Board shall annually prepare and submit a proposed budget presenting a financial plan for conducting the affairs of the Town for the ensuing fiscal year.
Information required. The budget shall include the following information:
The expense of conducting each department and activity of the Town for the ensuing fiscal year and corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared with appropriations for the current year.
An itemization of all anticipated income of the Town from sources other than general property taxes and bonds issued, with a statement comparing the amounts received by the Town from each of the same or similar sources for the last preceding and current fiscal year.
An itemization of the amount of money to be raised from general property taxes which, with income from other sources, shall be necessary to meet the proposed expenditures.
Such other information as may be required by the Board and state law.
Copies required. The Town shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
Hearing. The Board shall hold a public hearing on the budget as required by law.
Action by Board. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Board as ordinances.
The amount of the tax to be levied or certified and the amounts of the various appropriations, and the purposes thereof, shall not be changed after approval of the budget except by a two-thirds vote of all the Supervisors of the Town Board. Notice of such change shall be given by publication within 15 days thereafter in the official Town newspaper.
No money shall be drawn from the treasury of the Town, 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 § 29-4. 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 has been accomplished or abandoned.
Town Board to audit accounts. Except as provided in Subsection C, no account or demand against the Town shall be paid until it has been audited by the Town Board and an order drawn on the Town treasury therefor. Every such account shall be itemized. After auditing, the Town Board shall cause to be endorsed by the Clerk, over his hand on each account, the words "allowed" or "disallowed," as the fact is, adding the amount allowed, if any, and specifying the items or parts of items disallowed, in part only. The minutes of the proceedings of the Board shall show to whom and for what purpose every such account was allowed and the amount thereof. Every such account or demand allowed in whole or in part shall be filed by the Clerk; those of each year shall be consecutively numbered and have endorsed thereon the number of the order on the Treasurer issued in payment; and the Clerk shall take a receipt thereon for such order.
Claims to be verified. All accounts, demands or claims against the Town shall be verified by the claimant or proper official.
Payment of regular wages or salaries. Regular wages or salaries of Town officers and employees shall be paid by payroll, verified by the proper Town official and filed with the Town Clerk in time for payment on the regular payday.
Town Board members. The Town Board Chairperson may receive a car allowance for travel within Waukesha County if authorized by the Town Board. The Town Board members, excluding the Chairperson, may receive reimbursement for travel within Waukesha County. Reimbursement shall be in a sum established by the Town Board, which shall be payable 1/2 in January and 1/2 in July of each year. Town Board members, including the Chairperson, may receive reimbursement for meetings, seminars and workshops held within Waukesha County, provided attendance has been authorized by the Town Board. Town Board members, including the Chairperson, may receive reimbursement for travel, meetings, seminars and workshops held outside of Waukesha County, provided attendance has been authorized by the Town Board. The Town Board may authorize reimbursement of actual expenses other than mileage, or in lieu thereof, a per-diem for 1/2 day or a full day. Reimbursement for mileage shall be at the then-current Internal Revenue Service rate. A voucher with receipts attached shall be submitted to the Town Clerk before payment may be made.
[Amended 10-17-2005; 11-7-2005]
Other officers and employees. Town officers and employees, other than Town Board members, shall be reimbursed for trips taken outside the county at the same rate as Board members, but no reimbursement shall be provided unless such expense has been authorized in advance by the Town Board. A travel voucher with receipts attached shall be submitted to the Town Clerk before payment shall be made.
The Treasurer may invest any Town funds not immediately needed, pursuant to § 66.0603, Wis. Stats.
Under § 66.0607, Wis. Stats., all disbursements of Town funds shall be by order checks, signed by the Town Clerk and Treasurer and countersigned either by the Chairman or one of the Supervisors, as shall be provided from time to time in appropriate resolutions designating depositories adopted by the Town Board, certified copies of which shall be filed with such depositories.
Eliminated. The Town elects not to give the bond on the Treasurer provided for by § 70.67(1) Wis. Stats.
Town liable for default of Treasurer. Under § 70.67(2), Wis. Stats., the Town 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 the Treasurer to the County Treasurer.
By January 31 of each even-numbered year, the owner of each parcel of property located in the Town which is exempt under § 70.11, Wis. Stats., shall file with the Town Clerk a tax exemption report on a form prescribed by the Department of Revenue and furnished by the Town, as required by § 70.337, Wis. Stats.
Each person required by § 70.337, Wis. Stats., to file a report shall pay a fee of $10 to defray the costs to the Town of distributing and reviewing the forms required under Subsection A and preparing necessary forms for the Department of Revenue.
If the report required under Subsection A is not received when due, the Town Clerk shall send the property owner a notice, by certified mail, stating that the property for which the form is required will be appraised at the owner's expense if a completed form is not received by the Town Clerk within 30 days after the notice is sent. If the completed form is not received by the Clerk within 30 days after the notice is sent, the property shall be appraised either by the Town Assessor or a person hired by the Town to conduct the appraisal.
By March 15 of each year, the owner of each parcel of property exempt under § 70.11, Wis. Stats., and that is used in the most recently ended taxable year in a trade or business for which the owner of the property was subject to taxation under §§ 511 to 515 of the Internal Revenue Code, as defined in § 71.22(4m) Wis. Stats. (unrelated business income), shall file with the Town Clerk a statement containing the information required by § 70.339, Wis. Stats. Forms shall be provided by the Town Clerk.
If the statement required under Subsection D is not received by the due date, the Town Clerk shall send the owner of the property a notice, by certified mail, stating that failure to file the statement is subject to the penalties below.
Sections 70.337 and 70.339, Wis. Stats., with all amendments and revisions thereto, are hereby adopted by reference and made a part of this Code as though set forth in full.
Fees of Town professionals charged back. Whenever a Town official authorizes a property owner to contact the Town Attorney, Engineer or Planner, or a property owner contacts the Town Attorney, Engineer or Planner, if said contact results in a charge to the Town of Oconomowoc for that professional's time and service and said service is not a service applied to the Town of Oconomowoc as a whole, then and in that event the Town Clerk shall, pursuant to the provisions of § 66.0627, Wis. Stats., charge that service to said property owner for the fees incurred by the Town. It is not the intent of this section to charge back responses by the Town's professional staff to general questions of an incidental nature relating to general Town business affairs notwithstanding the fact that the professional may charge the Town.
Billing procedure and right to appeal.
The Town Clerk shall bill each property owner for the current services provided by the Town Attorney, Engineer or Planner and shall set with said bill a specified period of time within which to pay, which shall be not less than 30 days. The bill shall also state that, within 15 days of the date of the bill, the property owner may request a hearing before the Town Board regarding the charges against the property. The bill shall be an itemized statement of the professional service fees to be charged. The special charge is not payable in installments. If the special charge is not paid within the time specified, the special charge is delinquent. A delinquent special charge shall become a lien on the property against which it is imposed as of the date of delinquency. The delinquent special charge shall be included in the current or next tax roll for collection and settlement under Ch. 74, Wis. Stats., as provided in § 66.0627(4), Wis. Stats.
Appeal to Town Board. Upon receipt of a timely request for hearing, the Town Board shall hold a hearing regarding the property charges at its next scheduled meeting or as soon as feasible. Such hearing shall be preceded by posting public notice and reasonable notice, via first class mail, to the property owner. In the event a hearing is requested, no charges shall be placed on the tax roll unless and until such hearing has been held and a decision has been rendered by the Town Board to approve the charges against the tax roll in whole or in part. If approved only in part, only that part of the charges that are approved may be charged against the tax roll.
In addition to other methods provided by law, special assessments for any public work or improvement or any current service may be levied in accordance with the provisions of this section.
Whenever the Town Board shall determine that any public work or improvement or any current service shall be financed in whole or in part by special assessments levied under this section, it shall adopt a preliminary resolution specifying this intention and the time, either before or after completion of the work or improvement, when the amount of the assessments will be determined and levied, the number of annual installments, if any, in which assessments may be paid, the rate of interest to be charged on the unpaid balance, and the terms on which any of the assessments may be deferred while no use of the improvement is made in connection with the property.
The provisions of § 66.0703, Wis. Stats., shall apply to special assessments levied under this section, except that when the Town Board determines by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or the rendering of the service, the report required by § 66.0703(4), Wis. Stats., shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.
Notice of the time and place of the public hearing on any special assessment proposed to be levied and notice of the final assessment and terms of payment thereof shall be given in the manner prescribed by § 66.0703(7) and (8)(d), Wis. Stats.
Any special assessment levied under this section shall be a lien against the property assessed from the date of the final resolution of the governing body determining the amount of the levy.
Any person against whose property a special assessment is levied under this section may appeal therefrom in the manner prescribed in § 66.0703(12), Wis. Stats., within 40 days of the date of the final determination of the Town Board.