[HISTORY: Adopted by the Common Council of the City of Markesan as Ch. 3 of the 1991 Municipal Code. Amendments noted where applicable.]
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) and (3m), Wis. Stats., and shall be mailed to each property taxpayer or the taxpayer's designee as prescribed in § 74.09(5), Wis. Stats.
A. 
Bond eliminated. The City elects not to give the bond on the Clerk-Treasurer, provided for by § 70.67(1), Wis. Stats.
B. 
City liable for default of Treasurer. Pursuant to § 70.67(2), Wis. Stats., the City 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. 
Departmental estimates. Each year, on or before September 1, each officer and department shall timely file with the appropriate committee an itemized statement of anticipated disbursements made to carry out the powers and duties of such officer or department 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 or department during such year, and of the condition and management of such fund, along with 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 Recommended Budgets" and shall be as nearly uniform as possible for the main division of all departments for incorporation into the budget document.
B. 
Recommended budgets. On or before September 15, each committee Chairman shall file the Departmental Recommended Budgets with the Clerk-Treasurer.
C. 
Preparation procedure.
(1) 
Budget to include. Each year the Finance, Personnel and Safety Committee, with the assistance of the Clerk-Treasurer and the appropriate committees, officers and department heads, shall prepare and submit to the Common Council a proposed budget presenting a financial plan for conducting the affairs of the City for the ensuing calendar year. The budget shall include the following information:
[Amended 4-14-2015 by Ord. No. 233]
(a) 
The expense of conducting each department and activity of the City 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.
(b) 
An itemization of all anticipated income of 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.
(c) 
Such other information as may be required by the Common Council and by state law.
(2) 
Copies for citizens. The City shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
D. 
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 D(1) and (2) above.
(4) 
All beginning and year-end fund balances.
E. 
Hearing. The Common Council shall hold a public hearing on the budget as required by law. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Common Council as other resolutions.
The amount of the tax to be levied or certified, the amounts of the various appropriations, and the purposes thereof shall not be changed after approval of the budget except by a 2/3 vote of the entire membership of the Common Council pursuant to § 65.90(5), Wis. Stats. Notice of such transfer shall be given by publication within 10 days thereafter in the official City newspaper.
The Clerk-Treasurer shall receive all cash and checks due to the City and for related accounts, such as taxes and licenses and permits, checking for accuracy as to amounts and balancing with receipts, and other appropriate documents.
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 § 50-5 of this chapter. 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.
A. 
Payment of accounts. Except as provided in Subsections B and C below, accounts on demand against the City shall be paid pursuant to § 66.0607, Wis. Stats., approved by the Clerk-Treasurer, reviewed by the Finance, Personnel and Safety Committee and approved by the Common Council. The Clerk-Treasurer shall keep on file the details of all claims in accordance with generally accepted accounting principles and the State Statutes for record preservation.
[Amended 4-14-2015 by Ord. No. 233]
B. 
Claims under $100. The Clerk-Treasurer may pay financial claims under $100, subject to the following:
(1) 
Funds are available pursuant to the budget.
(2) 
The item or service has been received and approved by the proper City official, department head, board or commission.
(3) 
The Clerk-Treasurer shall file a list of the approved claims with the Common Council at least monthly.
C. 
Payment of regular wages and certain bills. Regular wages or salaries of City officers and employes shall be paid by payroll, verified by the proper City official in time for payment on the regular payday. The Clerk-Treasurer shall pay, when due, social security and withholding taxes, insurance premiums, any other authorized payroll deduction liabilities, utility bills and contracted services, and approved bills for discount.
[Amended 4-14-2015 by Ord. No. 233]
[Amended by Ord. No. 208; 4-14-2015 by Ord. No. 233; 2-13-2024 by Ord. No. 273]
No equipment or supplies shall be purchased by any City official unless previously budgeted. Department heads are permitted to purchase equipment and supplies up to $1,000. Equipment and supplies which cost over $1,000 shall also be approved by the appropriate committee and the Common Council; however, emergency purchases may be approved by the department head and the Mayor or the appropriate committee chairperson.
A. 
Real estate taxes. Pursuant to § 74.11(2), Wis. Stats., real property taxes for the previous year shall be paid in full on or before January 31, or may be paid in semiannual payments, provided that the first semiannual payment is made on or before January 31.
B. 
Personal property taxes. There shall be no installment payments allowed on personal property taxes, the same being due and payable to the Clerk-Treasurer on or before January 31.
[Amended by Ord. No. 143]
[Added 6-12-2012 by Ord. No. 227]
A. 
Adoption. This section adopts by reference § 70.47(7)(af), Wis. Stats. Income and expense information provided by a property owner to an Assessor for the purpose of establishing the valuation for assessment purposes by the income method of valuation shall be confidential and not a public record open to inspection or copying under § 19.35(1), Wis. Stats.
B. 
Exceptions. An officer may make disclosure of such information under the following circumstances:
(1) 
The Assessor has access to such information in the performance of his/her duties;
(2) 
The Board of Review may review such information when needed, in its opinion, to decide upon a contested assessment;
(3) 
Another person or body has the right to review such information due to the intimate relationship to the duties of an office or as set by law;
(4) 
The person providing the income and expense information has contested the assessment level at either the Board of Review or by filing a claim for excessive assessment under § 74.37, Wis. Stats., in which case the base records are open and public.