It is the declared intent of this article that tax payments
made in excess of the tax bill amounts shall be refunded pursuant
to the procedures established under this article within 15 business
days of the payment. Further it is the declared intent that this policy
shall be in full force and effect upon adoption by the Town Board,
with the purpose of complying with § 74.03(2), Wis. Stats.
(as adopted by 1997 Act 315).
This article is adopted pursuant to the authority granted to
town boards under § 60.44(2), Wis. Stats., to adopt an alternative
claim procedure for approving financial claims against the Town which
are in the nature of bills and vouchers.
Pursuant to § 60.34, Wis. Stats., upon receipt of
tax payments in excess of the tax bill, the Town Treasurer shall deposit
as soon as practicable all payments in the name of the Town in public
depositories designated by the Town Board. Upon verification by the
Town Treasurer that the payment as deposited has cleared and not been
returned as insufficient funds, but not later that 10 days after depositing,
the Treasurer shall notify the Town Clerk, in writing, of the name
and mailing address of the taxpayer for whom a refund in excess of
the tax bill amount is due, the amount of the refund in excess of
the tax bill, the date payment was received, and a statement that
the payment as made has cleared and not been returned as insufficient
funds.
Excess payments less than $2 will only be refunded upon request.