City of Princeton, WI Finance and Taxation

Preparation. The Common Council, with the assistance of the City Administrator/Clerk-Treasurer, shall annually prepare and submit to the Council a proposed budget presenting a financial plan for conducting City affairs for the ensuing fiscal year.

Consideration of estimates. The Common Council, with the assistance of the City Administrator/Clerk-Treasurer, shall consider such departmental estimates in consultation with the department head, recommend a budget amount for such department or activity.

Proposed budget. On or before November 1, the Common Council shall prepare and submit for consideration a proposed budget presenting a financial plan for conducting the affairs of the City for the ensuing calendar year. The budget shall including the following information:

The expense of conducting each department and activity of the City for the ensuing fiscal year and last preceding fiscal year, with reasons provided for increase and decrease recommended as compared with appropriations for the current year.

An itemization of all anticipated income from the City from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the City from each of the same or similar sources for the last preceding and current fiscal year.

An estimate 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.

Such other information as may be required by the Common Council and by state law.

Copies of budget. The City Administrator/Clerk-Treasurer shall provide a reasonable number of copies of the budget summary thus prepared for distribution to citizens. The entire fiscal budget shall be available for public inspection in the office of the City Administrator/Clerk-Treasurer during regular office hours.

Hearing.

The City Administrator/Clerk-Treasurer shall submit to the Council at the time the annual budget is submitted the draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation ordinance to the Council, it shall be deemed to have been regularly introduced therein.

A summary of such budget and notice of the time and place where such budget and detail is available for public inspection and notice of the time and place for holding the public hearing thereof shall be published in the official newspaper of the City at least 15 days prior to the time of such public hearing.

Not less than 15 days after the publication of the proposed budget and the notice of hearing thereof, the public hearing shall be held at the time and place stipulated, at which time any resident or taxpayer of the City shall have an opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time.

A majority vote of the Common Council is required to adopt the proposed budget and a vote of 3/4 of the Council is necessary to adopt the appropriations budget.

§ 49-4 Changes in budget.

The Council may at any time, by a two-thirds 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 newspaper of the City.

§ 49-5 City funds to be spent in accordance with appropriation.

No money shall be drawn from the treasury of the City, 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 § 49-4 of this article. 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 Common Council, 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.

§ 49-6 Fiscal year.

The calendar year shall be the fiscal year.

§ 49-7 Public depositories.

The Common Council shall designate the public depository or depositories within this state within which City funds shall be deposited, and, when the money is deposited in such depository in the name of the City, the City Administrator/Clerk-Treasurer and bondsman shall not be liable for such losses as are defined by state law. The Treasurer shall invest and the interest arising therefrom shall be paid into the City treasury.

§ 49-8 Claims against City.

Payment of claims.

Payment of claims hereunder may be made from the City treasury after the City Administrator/Clerk-Treasurer audits and approves each claim as a proper charge against the treasury, and endorses his or her approval on the claim after having determined that the following conditions have been complied with:

That the funds are available thereof for pursuant to the budget approved by the Common Council.

That the item or service covered by such claim has been duly authorized by the proper official, department head or board or commission.

That the item or service has been actually supplied or rendered in conformity with such authorization.

(d)

That the claim is just and valid pursuant to law.

(e)

That the City Administrator/Clerk-Treasurer has the authority to pay routine claims up to $2,500 ("routine" meaning four times or more per year), without Council approval, provided that the second signatory also signs such checks. Utility bills may be paid by the City Administrator/Clerk-Treasurer regardless of amount.

The City Administrator/Clerk-Treasurer may require the submission of such proof and evidence to support the foregoing as in his/her discretion he/she may deem necessary. The City Administrator/Clerk-Treasurer also has the right to request Council approval on any claim.

Report to the Common Council. The City Administrator/Clerk-Treasurer shall file with the Common Council a list of the claims approved, showing the date paid, name of claimant, purpose and amount.

§ 49-9 Temporary investment of funds not immediately needed.

The City Administrator/Clerk-Treasurer may invest any City funds not immediately needed, pursuant to §§ 66.0603 and 219.05, Wis. Stats.

§ 49-10 Facsimile signatures.

Facsimile signatures may not be used by City officials.

§ 49-11 Receiving money; receipt for same.

The City Administrator/Clerk-Treasurer or his/her deputies shall not receive any money into the treasury from any source except on account of taxes levied and collected during the fiscal year for which he or she may then be serving, without giving a receipt therefor in the manner specified by the Common Council.

Upon the payment of any money (except for taxes as herein provided), the City Administrator/Clerk-Treasurer or his/her deputies shall make out a receipt in duplicate for the money so received. The City Administrator/Clerk-Treasurer or his/her deputies shall charge the amount thereof to the treasury and credit the proper account. The payment of the money to any receiving agent of the City or to the City shall be safeguarded in such manner as the Common Council shall direct.

§ 49-12 Statement of real property status.

The City Administrator/Clerk-Treasurer and his/her deputies are authorized to prepare a Statement of Real Property Status form to be used to provide information often requested for transfers of real property such as the amount of outstanding special assessments, deferred assessments, changes in assessments, amount of taxes, outstanding water and sewer bills, current water and sewer bills, pending citations regarding building and health codes, and similar information. Any such information sought shall be provided to the person requesting it on said form. A minimum of one business day is required for preparation of a statement of real property status. There shall be a fee as prescribed in Chapter 182, Fees, for compiling such information, plus an additional fee for facsimile transmissions. In providing this service, the City of Princeton and its officials assume no liability for such service nor is any warranty intended or implied.

§ 49-13 Accounts receivable billing procedures.

Billings by the City may be paid within 30 days after billing without interest. (Ambulance services bills are not governed by this section.) Thereafter, interest may be charged at the rate of 1 1/2% per month or any fraction thereof, until the following 15th day of November. Bills not paid on or before the 15th day of November shall have added to the total amount due 1 1/2% of said charges and shall be entered on the tax roll as a special charge and become a lien upon real estate.

§ 49-14 Annual audits.

A firm of certified public accountants shall be employed each year by the City, subject to the confirmation of the Common Council to conduct a detailed audit of the City's financial transactions and its books, and to assist the City Administrator/Clerk-Treasurer in the management of the City's financial affairs, including the City's public utilities. These auditors shall be employed on a calendar-year basis. The books audited may, in addition to the City financial records of the office of the City Administrator/Clerk-Treasurer, include the City Administrator/Clerk-Treasurer's books, the City's public utilities, Police Department records, and any other books of any boards, commission, officers or employees of the City handling City moneys.

§ 49-15 Liability of City for acts of agents.

No agent of the City of Princeton having authority to employ labor or to purchase materials, supplies or any other commodities, may bind the City or incur any indebtedness for which the City may become liable without approval of the Council. Each such employment or purchase order shall be drawn against a specific appropriation, the money for which shall be available in the City treasury and not subject to any prior labor claims or material purchase orders at the time when such employment is negotiated or purchase order drawn. The City Administrator/Clerk-Treasurer shall keep a record of such employment and purchase orders and shall charge them against the proper appropriation.

§ 49-16 Purchasing and bidding procedure for public and nonpublic construction. [1]

Pursuant to this Chapter 49 of the Code of the City of Princeton and the Wisconsin State Statutes, the following purchasing and bidding procedures are being established to apply to the letting of contracts for all public construction, the estimated cost of which exceeds $5,000 but is no more than $25,000, and to the purchase of any articles, goods, wares, material services or merchandise for the benefit of the City of Princeton, the cost of which exceeds $5,000 which do not constitute public construction contracts as governed by § 62.15, Wis. Stats. The procedure in this policy has been created to achieve the objectives as stated below.

Objectives. The objectives of this policy are as follows:

To ensure the lowest price paid by the City.

To prevent against impropriety in letting bids or contracts by specific individuals and department heads.

To allow the Common Council supervision over the bidding process.

To ensure other factors are considered in the process of bidding and letting of contract renewals, locality of vendor, previous experience with the vendor, and the like.

Definitions.

Verbal quotations. Telephone (or direct verbal) quotation for goods and services shall be secured from at least two qualified vendors and the results of the quotations shall be recorded on a "Memorandum of Verbal Quotation" form, which general form is to be developed by the City Administrator and copies of which are to be kept on file in the City Administrator/Clerk-Treasurer's office. Said "Memorandum of Verbal Quotation" form shall be prepared by and signed by the person or department head requesting and receiving the quotations, and shall be kept by the person or department head for a period of seven years after execution or completion of the applicable contract or purchase.

Informal quotations (written). Informal requests for written quotations shall be solicited from at least three qualified bidders on a "Request for Quotation" form, which is to be developed by the City Administrator/Clerk-Treasurer. All written requests for quotations shall be issued by the City Administrator/Clerk-Treasurer, with the assistance of the requesting department. Vendors shall be given a reasonable time to respond to the request for an informal, written quotation and shall be given clear, concise specifications, and informal bidding instructions to facilitate competitive bidding. Vendors shall be notified that the City retains the right to accept or reject any bid or quote for any reason when informal quotations are requested.

Formal bids. When a formal bid is required or deemed to be in the best interest of the City, the bidding procedure shall follow the legal requirements associated with a Class I Notice under § 61.55, Wis. Stats., and the procedures normally associated with a formal bid proposal. The formal bid proposal shall contain at least the following information:

The bid number.

A detailed description of the goods and services required, including enough information about the items or services required so that more than one vendor can meet the specifications.

The time, date and place the bids will be opened.

(d)

The address to which the bids shall be mailed or delivered. Instructions to bidders shall include such information as delivery dates, transportation charges, proposal prices, conditions for guaranteeing the proposal, payment terms, right of rejection of proposals, right to reject merchandise, insurance requirements, and other appropriate information regarding the awarding and execution of the contract and contract considerations.

(e)

The bid proposal shall also include a section on special provisions including guarantees and service considerations, trade-in considerations, and other information relating to special conditions.

(f)

Specification for all items purchased shall be developed with the full involvement and participation of the department heads. However, the City Administrator shall ensure that the specifications are sufficiently broad enough that competition in the bidding process is preserved

Bidding procedures.

Bids required. Competitive bids or quotations shall be obtained before contracting for any public construction, the cost of which exceeds $5,000 but is no more than $25,000 or before purchasing any articles, goods, wares, material services or merchandise the estimated cost of which is more than $5,000. In addition to the requirements below, § 62.15(1), Wis. Stats., requires that if the estimated cost of any public construction exceeds $5,000 but is not greater than $25,000 the City shall give a Class 1 Notice under Ch. 985, Wis. Stats., of the proposed construction before the contract for the construction is executed.

Types of bids required.

Choice of bidding procedures (more than $5,000 to not more than $25,000). Any contracts or purchases governed hereunder, the estimated cost of which exceeds $5,000 but is no more than $25,000, shall be made by informal quotation, formal quotation or formal bid. The department head requesting the contract or bid shall be responsible for deciding which of the previous three methods shall be used. If a formal bidding process is not used, the department head shall prepare a written memorandum determining with stated reasons that the method chosen best accomplishes the above-stated objective and is in the best interest of the City. However, the Common Council may at any time require that a formal bidding procedure be followed.

No approval needed for budgeted items. If any contract or purchase covered under Subsection D(2)(a) is budgeted for by the Common Council for the year in which the contract or purchase is made, the Common Council does not need to approve the bid or purchase/contract. However, once the contract or purchase is completed, the department shall issue a summary report to the Common Council indicating the purchase/contract is complete and an explanation of the bidding procedures used.

Approval needed for nonbudgeted items. If any contract or purchase is not budgeted for by the Common Council, for the year in which the contract or purchase is made, the Common Council must approve the bid and purchase/contract. However approval is not necessary for reasonable and nonsubstantial changes to a contract or purchase that has already been budgeted for, as long as such changes do not cause the total applicable department budget to be exceeded.

When formal bids are necessary. All contracts of purchases over $25,000 must be made by formal bids and must be approved by the Common Council unless after determination by the Common Council that said requirements are not the best procedure to follow to achieve the objectives stated above. Upon such a determination, the Common Council shall further decide which method shall be used to best achieve the objective stated above.

Waiver available for annually renewable contracts. Annual renewable contracts which meet the amount threshold for formal bidding hereunder or are not budgeted for and would need Council approval need to be rebid each year, unless such procedures are specifically waived by the Council, upon determination that the contract will have no substantial changes upon the renewal and that such waiver would best achieve the above-stated objective. However, any waiver hereunder may be for a period of no longer than five years. Annually renewable contracts which do not meet the amount threshold for mandatory formal bidding hereunder, and are budgeted for each year of the annually renewable contract, need not be re-bid each year if there are not substantial changes to the contract, unless re-bidding would better achieve the above-stated objective as determined by the department head or Common Council.

No bid necessary if from government entity. Competitive bids or quotations are not necessary to be obtained for contracting with or purchasing from a public or government entity who has already complied with its own public bidding requirements.

No bid necessary for developers. Competitive bids or quotations need not be obtained for contracts or purchases made by developers, pursuant to a developer's agreement with the City, for the construction of utilities or fixtures which will be transferred to the City upon completion of the development.

Blanket purchase orders.

Upon authorization by the Common Council, the pertinent department head may issue blanket purchase orders to those few merchants from whom many repetitive purchases are made as supplies are required.

The Common Council shall determine the need to use a blanket purchase order procedure.

The bidding procedure for blanket purchase orders may follow the procedures used for other goods and services.

After a vendor has been selected, the using department or departments shall use the same purchase order number on all purchases made under the blanket purchase order. The Common Council shall authorize the individual or individuals who shall have the authority to sign for purchases under the blanket purchase order procedure.

[1]

Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

§ 49-17 Special assessment for delinquent utility bills and City services.

In addition to other methods provided by law, it is hereby provided that special assessments for delinquent utility bills may be levied in accordance with the provisions of this section, which are hereby adopted pursuant to § 66.0627, Wis. Stats.

Delinquent utility bills and service charges shall be levied as a special assessment against the real property, shall become a lien thereon, and placed on the tax roll with the same effect as other City taxes unless the Common Council otherwise determines after notice and opportunity to be heard as hereinafter set forth.

Charges for the following services rendered by the City of Princeton and the City public utilities shall be paid within 30 days of the date of billing:

Snow and ice removal.

Weed elimination.

Garbage and refuse collection, disposal and landfill dumping fees.

Repair of sidewalks, curb and gutter.

Charges for water, electric and sewer service.

Fire service.

[Added 10-25-2011 by Ord. No. 2011-06]

If the amounts due to the City of Princeton for services listed in Subsection C(1) through (5) are not paid when due, the City Administrator/Clerk-Treasurer shall send a notice of the delinquent bill to the customer and to the property owner by standard mail.[1]

[1]

Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

If the amount due to City utilities for services listed in Subsection C(5) is not paid when due, the City utilities shall send a notice of the delinquent bill to the customer and to the property owner pursuant to Ch. PSC 113, Wis. Adm. Code. If the bill is still delinquent by the month of October of the billing year, the City utilities shall send a notice of the delinquent bill to the customer and the property owner by standard mail.[2]

[2]

Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

If a hearing is not requested in accordance with this section, the amount due the City of Princeton or the City public utilities shall become a lien upon the real estate served by the services referred to in Subsection C upon the expiration of 12 days from the mailing of the notice referred to in Subsections D and E.

§ 49-18 Delinquent personal property taxes.

Pursuant to the authority of § 74.47(2), Wis. Stats., the City hereby imposes a penalty of 1% per month or fraction of a month, in addition to the interest prescribed by § 74.47(1), Wis. Stats., on all overdue or delinquent personal property taxes retained for collection by the City or eventually charged back to the City by the County for purposes of collection under § 74.42, Wis. Stats.

This penalty of 1% per month or fraction of a month shall apply to any personal property taxes which are overdue or delinquent.

§ 49-19 Policy for public deposits and investments.

Purpose. Cash and investments generally represent the largest asset on the City's balance sheet, and the City frequently has cash available for short-term, intermediate and long-term investments. Therefore, it is important that the City establish a policy to ensure continuous prudent investment of available City funds. It is in the interest of the City of Princeton to adopt a policy to insure continuous prudent deposits and investments of available City funds. The Common Council of the City of Princeton establishes the following policies in the public interest for the deposit and investment of available City funds.

Public depositories.

Depositories. The Common Council shall, by ordinance or resolution, designate one or more public depositories, organized and doing business under the laws of this state or federal law, and located in Wisconsin, in which the City Administrator/Clerk-Treasurer shall deposit all public monies received by her/him.

Limitations. The resolution or ordinance designating one or more public depositories shall specify whether the monies shall be maintained in time deposits subject to the limitations of § 66.0607, Wis. Stats., demand deposits or savings deposits, and whether a surety bond or other security shall be required to be furnished under § 34.07, Wis. Stats., by the public depository to secure the repayment of such deposits. Not more than $500,000 shall be deposited in any one public depository, unless specifically authorized by the Common Council.

Deposits. The City Administrator/Clerk-Treasurer shall deposit public monies in the name of the City of Princeton in such public depositories designated by the Common Council and subject to the limitations hereinabove set forth.

Withdrawals. Withdrawals or disbursements by the City Administrator/Clerk-Treasurer of monies deposited in a public depository shall be made as provided by § 66.0607, Wis. Stats. The City Administrator/Clerk-Treasurer is authorized, at her/his discretion, to process periodic payments through the use of money transfer techniques as set forth in § 66.0607, Wis. Stats.

Investments.

Management. Subject to the provisions of this policy, the City Administrator/Clerk-Treasurer shall have control of and discretion in the investment of all City funds that are not immediately needed and are available for investment.

Intent. It is the intent of the Common Council that the City Administrator/Clerk-Treasurer utilize a wise and prudent cash management system within the level of her/his expertise in such a manner to insure maximum investment earnings, while at the same time be able to respond promptly to authorized expenditures. Safety, liquidity and yield will be the prime requisites for the investment of City funds.

Scope. This policy is limited in its application to funds which are not immediately needed and are available for investment. Other funds, the investment of which is subject to special federal and/or state laws and regulations, shall be invested in accordance with such laws and regulations to the extent they may be inconsistent with the provisions of this policy.

Responsibility. In exercising her/his investment responsibilities, the City Administrator/Clerk-Treasurer shall exercise the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a similar capacity, having the same resources, and familiar with like matters in the management of a similar activity, with a like purpose.

Investment factors. The City Administrator/Clerk-Treasurer is authorized and directed to utilize investment options as set forth within these guidelines, and that the City Administrator/Clerk-Treasurer shall take into consideration the following factors which are listed in order of priority to the investment decision:

Certificates of deposit. City funds may be invested in certificates of deposit maturing within one year or less from the date of investment issued by any banks, savings and loan associations or credit unions which are authorized to transact business in the State of Wisconsin. The financial institutions must have been designated as a public depository of the City by resolution or ordinance of the Common Council.

Government bonds and securities. City funds may be invested in United States government bonds or securities which are direct obligations of or guaranteed as to principal and interest by the federal government; and, bonds or securities which are obligations of any agency, commission, board or other instrumentality of the federal government, where principal and interest are guaranteed by the federal government. The securities must be purchased through financial institutions authorized to conduct business in the State of Wisconsin and placed in safekeeping in a segregated account in the City's name at any designated public depository or approved financial institution.

Government investment pool. City funds may be invested in the Wisconsin Local Government Pool Investment Fund without restriction as to the amount of deposit or collateralization.

Repurchase agreements. City funds may be invested in repurchase agreements, in financial institutions authorized to conduct business in the State of Wisconsin. Repurchase agreements can only be made in securities which are direct obligations of or guaranteed as to principal and interest by the federal government; and, securities which are obligations of an agency, commission, board or other instrumentality of the federal government, where principal and interest are guaranteed by the federal government. Securities purchased by a repurchase agreement must be placed in safe-keeping in a segregated account in the City's name at any designated public depository or approved financial institution.

Wisconsin investment trust. City funds may be invested in the Wisconsin Investment Trust without restrictions as to the amount of deposit or collateralization.

Savings deposit. City funds may be temporarily invested in savings deposits.

(7)

Securities. The City Administrator/Clerk-Treasurer may invest in private securities which are senior to, or on a parity with, a security of the same issuer which is rated highest or second highest by Moody's Investors Service, Standard & Poor's Corporation or other similar nationally recognized rating agency.

Safety.

In order to safeguard investments and deposits, the City shall acquire of each public depository its annual financial statements and evaluate such statements as to the financial soundness of the depository. Also to be reviewed are other pertinent financial information filed with regulatory agencies.

The City shall require, when investing in repurchase agreements, that collateral be pledged by the depository in an amount equal to or greater than the amount of the repurchase agreements the City has with such depository. In excess of FDIC coverage, the collateral shall be direct obligations of the United States, or of its agencies if the payment of principal and interest is guaranteed by the federal government, or obligations of the State of Wisconsin, or of the City of Princeton. Evidence of such collateral shall be provided by the depository.

Consideration shall also be given to the total amount of existing City funds which are already in such depository and/or the capacity of the depository to handle the size of the deposit or investment with consideration of federal depository insurance and State of Wisconsin Guarantee Fund requirements.

Liquidity.

The maturity of any investment shall be determined by analyzing the following factors:

Immediate cash requirements.

Projected expenditures.

Available funds on hand.

(d)

Maturing investments.

(e)

Anticipated revenues.

Investments shall not extend beyond any recognized unfunded cash needs of the City. Major consideration of maturity dates should be given to requirements of the payroll, debt service, and the bimonthly bills and claims.

Yield.

Yield shall be the final determining factor of the investment decision.

Bids shall be required of all investments that exceed both $100,000 and a thirty-day or longer maturity date. A minimum of three bids from the City's public depository list shall be acquired. Exceptions to the bid process include only the purchase of obligations of the United States Treasury and deposits in the Wisconsin Local Government Investment Pool, which shall be registered in the City's name.

Miscellaneous.

Liability. Notwithstanding any other provision of law, the City Administrator/Clerk-Treasurer who deposits public monies in any public depository, in compliance with § 34.05, Wis. Stats., is, under the provisions of § 34.06, Wis. Stats., relieved of any liability for any loss of public monies which results from the failure of any public depository to repay to the public depositor the full amount of its deposits, thus causing a loss as defined in § 34.01(2), Wis. Stats.

Definitions. Words or phrases shall, insofar as applicable, have the meaning set forth in § 34.01, Wis. Stats., as amended.

Conflicts. This section is enacted in accordance with the provisions of Ch. 34, Wis. Stats., and § 66.0607, Wis. Stats. In case of conflict, the state laws shall prevail.

Article II Special Assessments

[Adopted as Title 3, Ch. 2, of the City Code]

§ 49-20 Levy of special assessments by Common Council.

The City of Princeton, by resolution of its Common Council, may levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon such property by any municipal work or improvement and may provide for the payment of all or any part of the cost of the work or improvement. In addition to other methods approved by law, special assessments for any public work or improvement or any special charge for current services may be levied in accordance with the provisions of this article.

The amount assessed against any property for any work or improvement which does not represent an exercise of the police power shall not exceed the value of the benefits accruing to the property therefrom, and for those representing an exercise of the police power, the assessment shall be upon a reasonable basis as determined by the Common Council.

The favored procedure in the City for proceeding with making specially assessable public improvements as generally set forth in this article is not intended in any way to disregard or to bar proceeding under other methods provided by law for making of public improvements and for the levying of assessments therefor. Nor is this article intended to be an exhaustive, detailed recodification of the state law under said statutory section. Detailed requirements still require reference to said statutory section and the subsections thereunder. The purpose hereof is to generally define and establish local procedures.

§ 49-21 Resolution and report required.

Public improvements carried out pursuant to §§ 66.0701 and 66.0703, Wis. Stats., and this article shall be initiated by a preliminary resolution presented to the Council by the City Engineer, which resolution shall declare the Council's intention to exercise its assessment powers for such municipal purpose(s), describe the same, the limits of the proposed assessment district, the number of installments in which special assessment may be paid or that the number of installments will be determined at hearing thereon, and direct the City Engineer to make a report thereon. After adoption of such preliminary resolution by the Common Council, copies thereof shall be forwarded by the City Administrator/Clerk-Treasurer to the City Engineer. The City Administrator/Clerk-Treasurer shall forthwith, after adoption of such preliminary resolution, obtain a list of the names and addresses of all interested persons, if with reasonable diligence their names and addresses may be obtained, and forward the same to the City Engineer. Upon receipt of copy of such preliminary resolution, the City Engineer shall prepare the report thereon.

The report required by Subsection A shall consist of:

Preliminary or final plans and specifications.

An estimate of the entire cost of the proposed work or improvement.

An estimate, as to each parcel of property affected, of:

The assessment of benefits to be levied.

The damages to be awarded for property taken or damages.

The net amount of such benefits over damages or the net amount of such damages over benefits.

A statement that the property against which the assessments are proposed is benefited, where the work or improvements constitute an exercise of the police power. In such case, the estimates required under Subsection B(3) shall be replaced by a schedule of the proposed assessments.

A copy of the report when completed shall be filed with the City Administrator/Clerk-Treasurer for public inspection.

When the Common Council determines by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or rendering of the service, the report required by § 66.0703(5), Wis. Stats., and Subsections A and B above shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.

§ 49-22 Costs paid by special assessment.

The cost of any work or improvement to be paid in whole or in part by special assessment on property may include the direct and indirect cost thereof, the damages occasioned thereby, the interest on bonds or notes issued in anticipation of the collection of the assessments, a reasonable charge for the services of the administrative staff of the City and the cost of any architectural, engineering and legal services, and any other item of direct or indirect cost which may reasonably be attributed to the proposed work or improvement. The amount to be assessed against all property for any such proposed work or improvement shall be apportioned among the individual parcels in the manner designated by the Common Council.

§ 49-23 Exemptions; deductions.

If any property deemed benefited shall by reason of any provision of law be exempt from assessment therefor, such assessment shall be computed and shall be paid by the City.

A parcel of land against which has been levied a special assessment for the sanitary sewer or water main laid in one of the streets upon which it abuts shall be entitled to such deduction or exemption as the Common Council determines to be reasonable and just under the circumstances of each case when a special assessment is levied for the sanitary sewer or water main laid in the other street upon which such corner lot abuts. Under any circumstances the assessment will not be less than the long way of such lot. The Common Council may allow a similar deduction or exemption from special assessments levied for any other public improvement.

§ 49-24 Notice of proposed or approved project.

Notice requirements. On the completion and filing of the report and final resolution with the City Administrator/Clerk-Treasurer required in § 49-21B(5) of this article, the City Administrator/Clerk-Treasurer or City Engineer shall prepare a notice of hearing, which notice shall comply with the requirements of this article and statutory requirements, and state the nature of the proposed or approved work or improvement, the general boundary lines of the proposed assessment district and the place and time at which the report may be inspected. In publishing the notice of hearing, the City Administrator/Clerk-Treasurer shall set the place and time at which all interested persons, their agents or attorneys may appear before the Common Council or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. Such notice shall be signed by the City Administrator/Clerk-Treasurer who shall cause the same to be published at least twice in the official newspaper and shall mail a copy of such notice at least 10 days before the hearing to every interested person whose post office address is known or can be ascertained with reasonable diligence. In the case of any street improvement, one copy of such notice shall be posted in each block containing a minimum of 240 feet of the part of the street proposed to be improved. The hearing shall commence not less than 10 days and not more than 40 days after the publication or mailing of said notice.

Waiver of notice, assessments under. The Council may, without any notice of hearing, levy and assess the whole or any part of the cost of any municipal work or whole or any part of the cost of any municipal work or improvement as a special assessment upon the property specifically benefited thereby whenever notice and hearing thereon is in writing waived by all the owners of property affected by such special assessment. In such cases, the procedure shall be the same as hereinbefore provided excepting for the noticing and holding of public hearing thereon.

§ 49-25 Council actions after hearing.

After the hearing, the Common Council may:

Approve the project by resolution and direct the Public Works Committee to proceed with the project, disapprove the project, modify or re-refer the report to the City Engineer with such directions as it deems necessary to change the plans and specifications as to accomplish a fair and equitable assessment.

Continue the public hearing, preliminarily approve plans and specifications and, if the project requires advertising for bids, authorize and direct the advertisement therefor with a date certain for consideration and taking action thereon, inclusive of action on said report and action on final resolution.

If an assessment be made against any property and an award of compensation or damage be made in favor of the property, the Common Council shall assess only the difference between such assessment of benefits and the award of compensation or damage.

Resolution to approve work or confirm report.

If the work or improvement has not been previously authorized or approved, the Common Council shall approve the work or improvement and by resolution direct that the same be done and paid for in accordance with the report finally approved.

If the work or improvement has been approved by the Common Council or work commenced or completed prior to the filing of the report or prior to the hearing, then the Common Council shall by resolution confirm the report as made or modified and provide for payment in whole or in part by assessment.

The City Administrator/Clerk-Treasurer shall publish the final resolution as required in § 49-21 of this article.

After the publication of the final resolution, any work or improvement provided for and not yet authorized shall be deemed fully authorized and all awards of compensation or damage and all assessments made shall be deemed duly and properly made, subject to the right of appeal by § 66.0703(12), Wis. Stats., or any other applicable provision of law.

As soon as the assessable cost of such work or improvement is finalized, the City Administrator/Clerk-Treasurer shall issue respective special assessment certificates for each property affected and specifying the manner in which payment is to be made and shall send copy of the respective assessment affecting each property to each owner's post office address that is known or can be obtained with reasonable diligence.

§ 49-26 Combined assessments.

If more than a single improvement is undertaken, the Common Council may combine the assessments as a single assessment on each property affected except that the property owner may object to any one or more of said improvements.

§ 49-27 Power of Council to amend, cancel or confirm assessment.

If, after completion or after the receipt of bids, the actual cost of any work or improvement is found to vary materially from the original estimate, or the assessment is void or invalid for any reason, or if the Common Council determines to reconsider an assessment, it is empowered, after giving notice as required in § 49-24 to amend, cancel or confirm any prior assessment; and notice of this amending, canceling or confirming be given by the City Administrator/Clerk-Treasurer as provided in § 49-25 of this article.

§ 49-28 Where cost of improvement is less than assessment.

If the cost of the work or improvement is less than the assessment levied, the Common Council without notice or hearing shall reduce each assessment proportionately. If the assessment has been paid either in part or in full, the City shall refund the property owner such overpayment.

§ 49-29 Appeals; appealed assessments payable when due.

Any person against whose property a special assessment is levied under this article may appeal therefrom in the manner prescribed by the Wisconsin Statutes, as amended, within 40 days of the date of the final determination of the Common Council.

It shall be a condition to the maintenance of any appeal that any assessment appealed shall be paid when due and payable, and upon default in payment any such appeal shall be dismissed.

§ 49-30 Payment of special assessments; lien on property.

Payment of special assessments.

Without interest. Upon receipt of copy of special assessment certificate, any person may pay the same in full, without interest, if paid to the City Administrator/Clerk-Treasurer within the grace period therein allowed and as allowed in the final resolution.

After grace period. Special assessments shall be paid by the respective owner by the first day of November following the completion of the improvements, after which time the cost of such improvements shall become a lien against the property affected and placed upon the tax roll, which may then be paid in one installment at the time of paying the general property taxes for said current year. If any special assessment, or any part thereof, remains unpaid following the running of the grace period specified for payment without interest, at time of preparation of the first tax roll thereafter the same, together with interest computed thereon at the interest rate established in said final resolution and in said certificates computed from the date of levy (i.e., date of final resolution) or the finalizing of assessable costs, whichever is later, shall be entered in such tax roll in such manner as directed in said final resolution and certificate; thereafter, if the same be payable in installments, subsequent installments together with interest at said rate computed on declining balance shall be entered in subsequent tax rolls until fully paid. This provision is in no way intended to prohibit the prepayment of the balance owning at any time on principal together with interest to date of payment only.

Assessment a lien. Pursuant to state law, any special assessment levied under this article shall be a lien on the property against which it is levied on behalf of the City. The Common Council shall provide for the collection of such assessments and may establish penalties for payment after the due date. The Common Council shall provide that all assessments not paid by the date specified shall be extended upon the tax roll as a delinquent tax against the property and all proceedings in relation to the collection of such delinquent taxes shall apply to such assessment, except as otherwise provided by statute.

§ 49-31 Special charges permissible.

Special charges authorized. In addition to all other methods provided by law, special charges for current services rendered may be imposed by the City by allocating all or part of the cost to the property served. Such may include, without limitation because of enumeration:

Snow and ice removal.

Lawn and weed elimination.

Water bills for water furnished.

Electric bills for electric energy.

Sewer use charges.

Tree care.

(7)

Refuse collection.

Payment. If the amounts due the City of Princeton for the current services are not paid within 20 days of the date of billing, the City Administrator/Clerk-Treasurer shall send a notice of the delinquent bill to the customer and to the property owner by mail.

Notice; hearing.

The notice referred to in Subsection B shall contain the following statement:

"You are entitled to a hearing before the Common Council of the City of Princeton to dispute the amount of this charge. You must request this hearing by notifying the City Administrator/Clerk-Treasurer in writing within 10 days of the date this notice was mailed."

The City Administrator/Clerk-Treasurer shall set the date and time for hearing upon receiving a written request. This hearing shall be held before the Common Council of the City of Princeton.

At the time of the hearing referred to in Subsection C(2) above, the Common Council shall hear all evidence brought before it concerning the correctness of the amount billed by the City of Princeton in accordance with this article. At the conclusion of this hearing, the Common Council shall decide the amount due the City of Princeton. All parties in attendance shall be notified of the Council's decision.

If the amount determined to be due the City of Princeton, after the hearing is not paid within five days from the date of the Council's decision, then this amount shall become a lien upon the real property served by the current service referred to in Subsection A above. This shall be accomplished pursuant to the power granted the City of Princeton by § 66.0627, Wis. Stats.

If a hearing is not requested in accordance with this section, then the amount due the City of Princeton shall become a lien upon the real property served by the current service referred to in Subsection A upon the expiration of 12 days from the date the notice referred to in Subsection C(1) above was mailed. This shall be accomplished pursuant to the power granted the City of Princeton by § 66.0627, Wis. Stats.

This section shall not prevent the City of Princeton or its utilities from disconnecting service for nonpayment of bills.

Lien. Special charges for current services shall not be payable installments. If not paid within the period fixed by the Common Council, such delinquent special charges, pursuant to § 49-30, shall become a lien on said property as of the date of such delinquency and shall automatically be extended upon the current or next tax roll as a delinquent tax against the property, as provided by § 66.0627, Wis. Stats., and all proceedings in relation to the collection, return and sale of property for delinquent real estate taxes shall apply to such special charge. Notice of special charges for current services need not be given except as required by § 66.0627, Wis. Stats., as amended.

Miscellaneous provisions. Section 49-21A of this article shall not be applicable to proceedings under this section.

§ 49-32 Miscellaneous provisions.

If any assessment or charge levied under this article is invalid because such statutes are found to be unconstitutional, the Common Council may thereafter reassess such assessment or charge pursuant to the provisions of any applicable law.

The Common Council may, without notice or hearing, levy and assess all or any part of the cost of any work or improvement upon the property benefited if notice and hearing is waived in writing by property owners affected.

Notwithstanding any other provision of law, or this or other ordinance or resolution, it is specifically intended and provided by this article that the City may levy special assessments for work or improvement against the property benefited either before or after the approval of the work plans and specifications, contracting for the work or completing the work or improvement.

§ 49-33 Special assessment B bonds.

As an alternative to any other financing method, the Common Council may provide for the payment of the initial cost of any public improvement from the proceeds of special assessment "B" bonds issued under § 66.0713(4), Wis. Stats. Special assessments to retire such bonds and pay the interest thereon shall be levied under § 66.0713(4), Wis. Stats., payable in such installments at a rate to be determined by the Council based upon borrowed money rates at the time of the special assessment.

§ 49-34 Specific special assessment policies.

The following special assessment policy shall apply to the City's public improvement program. Property owners may be assessed for improvements as herein indicated in this section:

Sanitary sewers and water mains.

The cost of installing water mains may be uniformly spread over each foot of abutting property on both sides of the street as a special assessment against said abutting property so benefited; except that lots or parcels of land located at street intersections shall be exempt not to exceed 60 feet from said special assessment if the sanitary sewer or water main is laid at one time in both the intersecting streets upon which said corner lot or parcel abut, or if there is a sanitary sewer or water main existent in one of the streets upon which said corner lot or parcel of land abuts at the time of installation of the sanitary sewer or water main for which such special assessment is made.