(1)
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.
(2)
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)
and (4), Wis. Stats., and shall be mailed to each property taxpayer
or the taxpayer's designee as prescribed in § 74.09(5),
Wis. Stats.
(3)
Delivery of tax roll.
[Added by Ord. No. 160]
(a)
Except as provided in par. (b) below, the tax roll shall be delivered
to the Clerk-Treasurer on or before December 8 of each year.
(b)
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 day of the date paid.
(1)
Bond eliminated. The Village elects to give the bond on the Clerk-Treasurer,
provided for by § 70.67(1), Wis. Stats.
(2)
Village liable for default of 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.
The calendar year shall be the fiscal year.
(1)
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.
(2)
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:
(a)
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.
(b)
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.
(c)
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.
(3)
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.
(4)
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.
(5)
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:
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 sub. (3) 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
semi-monthly 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.
(2)
Delinquent first installment. If the first installment of taxes on
real property is not paid on or before January 31, the entire amount
of the taxes remaining unpaid is delinquent as of February 1.
(3)
Delinquent second installment. If the second installment of taxes
on real property is not paid on or before July 31, the entire amount
of the taxes remaining unpaid is delinquent as of August 1.
(4)
Delinquent annual payment.
(a)
If all special assessments, special charges, special taxes and personal
property taxes due under subs. (3) and (4) above are not paid in full
on or before January 31, the amounts unpaid are delinquent as of February
1.
(b)
If any special assessments, special charges and special taxes are
entered in the tax roll as charges against a parcel of real property
and are delinquent under par. (a) above, the entire annual amount
of real property taxes on that parcel which is unpaid is delinquent
as of February 1.
(5)
Payment of delinquent payments, interest and penalty.
(a)
All real property taxes, special assessments, special charges and
special taxes that become delinquent shall be paid, together with
interest and penalties charged from the preceding February 1, to the
County Treasurer.
(b)
All personal property taxes that become delinquent shall be paid,
together with interest and penalties charged from the preceding February
1, to the Clerk-Treasurer.
(1)
If the Clerk-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 Clerk-Treasurer
or County Treasurer shall apply the payment to the amounts due, including
interest and penalties, in the following order:
(2)
The allocation under sub. (1) above is conclusive for purposes of
settlement under §§ 74.23 to 74.29, Wis. Stats., and
for determining delinquencies under this section.
If personal property is sold, the seller, at the time of sale,
shall pay to the Clerk-Treasurer 1/2 of the taxes assessed against
the property for the calendar year preceding the year in which the
sale is made multiplied by the number of months in the calendar year
of the sale which have elapsed before the date of sale, including
the month in which the sale is made if the sale occurs after the 15th
day of the month. The buyer is liable for any remaining amount of
personal property taxes levied upon the property.
Chapter 74, Wis. Stats., is hereby adopted by reference as if
fully set forth herein and shall apply to any finance and taxation
authority, procedure, right, obligation or settlement of the Village
required to be performed by the Village Board or, by its direction
or law, by the Clerk-Treasurer.
