[Adopted as Ch. 3 of the 1999 Municipal Code]
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: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
C. 
Delivery of tax roll.
(1) 
Except as provided in Subsection C(2) below, the Clerk-Treasurer shall make the tax roll available 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.
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.
The calendar year shall be the fiscal year.
A. 
Clerk-Treasurer to prepare; information included. On or before the 20th day of October each year, the Clerk-Treasurer, with the assistance of the Village President, 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 year. Before preparing the proposed budget, the President shall consult with the heads of Village departments and with Village officials and shall then determine the total amount to be recommended in the budget for each Village departments or activity. 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 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 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 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.
B. 
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:
(1) 
All expenditures, by major expenditure category.
(2) 
All revenues by major revenue source.
(3) 
Any financing source and use not included under Subsection B(1) and (2) above.
(4) 
All beginning and year-end fund balances.
(5) 
The percentage of change.
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 § 35-4C 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 and the reimbursement of excess escrow property tax payments.
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.
Pursuant to § 74.11(2)(a), Wis. Stats., the 31st day of January is established as the final day for the payment of first installments of real estate taxes.
A. 
Filing required. On or before March 31 of each even-numbered year, the owner of each parcel of property that is exempt under § 70.11, Wis. Stats., except as provided in § 70.337(7), Wis. Stats., shall file with the Clerk-Treasurer the tax exemption report required under § 70.337(1), Wis. Stats.
B. 
Income-producing property report. In addition to the report required under Subsection A above, the owner of property that is exempt under § 70.11, Wis. Stats., except § 70.11(1) and (2), and was used in trade or business in the most recently ended taxable year, shall file with the Clerk-Treasurer on or before March 15 of each year, the report required under § 70.339, Wis. Stats.
C. 
Late filing notice; penalty. In the event the reports required under Subsections A and B above are not timely filed, the Clerk-Treasurer shall, by certified mail, notify the property owners as follows:
(1) 
That the owners required to file the report under Subsection A above shall file such report within 30 days, together with a $25 filing fee, and, if not so filed, the property shall be appraised either by the Village Assessor or a person hired by the Village to conduct the appraisal; the cost of such appraisal will be charged to the property owner and, if not paid within 30 days, shall be placed on the tax roll as a charge for current services as provided in § 66.0627, Wis. Stats.
(2) 
That the owners required to file the report under Subsection B above shall file such report within 30 days, together with a $25 filing fee, and, if not so filed, the owner shall be subject to a forfeiture of $10 for each succeeding day the report is not received by the Clerk-Treasurer, but not more than $500.