[HISTORY: Adopted by the Village Board of the Village of
Tigerton as indicated in article histories. Amendments noted where
applicable.]
[Adopted 4-5-1988 as Title 2, Ch. 5, of the 1988 Code]
A. Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis.
Stats., the Clerk-Treasurer shall, in computing the tax roll, insert
only the aggregate amount of state, county, school and local taxes
in a single column in the roll opposite the parcel or tract of land
against which the tax is levied, or in the case of personal property,
in a single column opposite the name of the person against whom the
tax is levied.
B. If requested under § 74.09(3)(g), Wis. Stats., the taxation
district treasurer shall mail a copy of the tax receipt to the requester.
A. Bond eliminated. The Village of Tigerton elects not to give the bond
on the Village Clerk-Treasurer provided for by § 70.67(1),
Wis. Stats.
B. Village liable for default of treasurer. Pursuant to § 70.67(2),
Wis. Stats., the Village shall be obligated to pay, in case the Clerk-Treasurer
shall fail to do so, all state and county taxes required by law to
be paid by such Clerk-Treasurer to the County Treasurer.
A. Departmental estimates. When requested by the Village President,
Village Board or Clerk-Treasurer, each officer, department and committee
shall annually 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 year, 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.
B. Finance and Personnel Committee to prepare budget. It shall be the
duty of the Finance and Personnel Committee to have estimates prepared
of the expenditures that will be incurred by the Village for the ensuing
year. On or before the 20th day of October each year, the Finance
and Personnel Committee shall prepare a proposed budget presenting
a financial plan for conducting the affairs of the Village for the
ensuing year.
C. Form of proposed budget. The proposed budget shall include the following
information:
(1) The actual expenditures of each department and activity for the expired
portion of the current year and last preceding fiscal year, and the
estimated expense of conducting each department and activity of the
Village for the remainder of the current year and ensuing fiscal year,
with reasons for any proposed increase or decrease as compared with
actual and estimated expenditures 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
years.
(3) 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.
(4) All existing indebtedness of the Village, including the amount of
interest payable and principal to be redeemed on any outstanding general
obligation bonds of the Village and any estimated deficiency in the
sinking fund of any such bonds during the ensuing fiscal year.
(5) Such other information as may be required by the Board and by state
law.
D. Copies of budget. The Village shall provide a reasonable number of
copies of the budget thus prepared for distribution to citizens.
E. Report and hearing.
(1) The Finance and Personnel Committee shall make a report to the Village
Board at the first November meeting which shall include the estimated
cost of improvements as well as the estimated cost of operating the
various departments and all other costs, including interest charges,
for which money will have to be raised by taxation during the following
year. The Finance and Personnel Committee shall submit to the Board
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 Board, it shall be deemed to have been regularly introduced
therein.
(2) A summary of such budget and notice of the place where such budget
in detail is available for public inspection, and notice of the time
and place for holding the public hearing thereon, shall be published
as a Class 1 notice under Ch. 985, Wis. Stats., in the Village at
least 15 days prior to the time of such public hearing.
(3) Not less than 15 days after the publication of the proposed budget
and the notice of hearing thereon, the public hearing shall be held
at the time and place stipulated, at which time any resident or taxpayer
of the Village shall have an opportunity to be heard on the proposed
budget. The budget hearing may be adjourned from time to time. Following
the public hearing, the proposed appropriation ordinance may be changed
or amended and shall take the same course in the Village Board as
other ordinances.
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 upon the recommendation
of the Village President and upon a 2/3 vote of the entire membership
of the Village Board. 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 appropriation in the adopted budget or when changed as authorized by §
62-4 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 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.
The calendar year shall be the fiscal year.
The Village Board shall designate the public depository or depositories
within this state into which Village funds shall be deposited, and
when the money is deposited in such depository in the name of the
Village, the Village Clerk-Treasurer and bondsman shall not be liable
for such losses as are defined by state law. The interest arising
therefrom shall be paid into the Village treasury.
A. Claims to be certified. Prior to submission of any account, demand
or claim to the Village Board for approval of payment, the Village
Clerk-Treasurer shall certify or cause to be endorsed thereon or on
attached papers that the following conditions have been complied with:
(1) That funds are available therefor pursuant to the budget.
(2) That the item or service was duly authorized by the proper official
or agency and has been received or rendered in accordance with the
purchasing agreement.
(3) That the claim is accurate in amount and a proper charge against
the treasury.
B. Village Board to audit accounts.
(1) No account or demand against the Village, except as provided in Subsection
C of this section, shall be paid until it has been passed upon by the Village Board and an order drawn on the Village Clerk-Treasurer therefor. Every such account shall be itemized and certified as provided in Subsection
A.
(2) After auditing, the Village Board shall cause to be endorsed by the
Clerk-Treasurer, on each account, the words "allowed" or "disallowed,"
as the fact is, adding the amount allowed or specifying the items
or parts of items disallowed. The minutes of the proceedings of the
Board or a statement attached thereto shall show to whom and for what
purpose every such account was allowed and the amount.
C. Payment of regular wages or salaries. Regular wages or salaries of
Village officers and employees shall be paid by payroll, verified
by the proper Village official, department head, board or commission,
and filed with the Village Clerk-Treasurer in time for payment on
the regular pay day.
D. Method of incurring claims. All actions of the Village Board appropriating
money or creating a charge against the Village, other than claims
for purchases or work previously authorized by the Board, shall only
be acted upon at the next regular meeting after introduction, provided
that this rule may be suspended by affirmative vote of 3/4 of all
members of the Board. A roll-call vote shall be taken and recorded
on all appropriations.
The Village Clerk-Treasurer may invest any Village funds not
immediately needed, pursuant to §§ 66.0603(1m) and
219.05, Wis. Stats.
In lieu of the personal signatures of the Village Clerk-Treasurer
and Village President, there may be affixed on order checks the facsimile
signatures of such persons adopted by them and approved by the Village
President, but the use of the facsimile signature shall not relieve
such official from any liability to which he is otherwise subject,
including the unauthorized use thereof.
A. The Clerk-Treasurer or his 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 Village
Board.
B. Upon the payment of any money (except for taxes as herein provided),
the Clerk-Treasurer shall make out a receipt in duplicate for the
money so received. The Clerk-Treasurer shall charge the amount thereof
to the treasury and credit the proper account. The payment of the
money to any receiving agent of the Village or to the Village Clerk-Treasurer
shall be safeguarded in such manner as the Village Board shall direct.
The Village Clerk-Treasurer is 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, electric and sewer bills, current
water, electric and sewer bills, contemplated improvements, floodplain
status, violations of the building and health codes, and similar information.
Any such information sought shall be provided to the person requesting
it on said form. The Village Clerk-Treasurer shall collect a fee as
set by the Village Board for furnishing such information on said form.
A. All contracts for public works construction shall be let by the Village
Board in accordance with § 62.15, Wis. Stats. The Village
Board, or a person or body designated by the Village Board, shall
exercise the powers and duties of the Board of Public Works under
§ 62.15, Wis. Stats. Section 62.15 applies to a village
in the same manner as to a city.
B. Bid solicitation.
(1) Formal bid requests. When a formal bid is required or deemed to be
in the best interests of the Village, the bidding procedure shall
follow the legal requirements associated with a Class 1 notice under
state statute and the procedures normally associated with the formal
bid proposal.
(2) Contents of formal bid proposals.
(a)
The formal bid proposal will contain at least the following
information:
[2] 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.
[3] The time, date and place the bids will be opened.
[4] The address to which the bids shall be mailed or delivered.
(b)
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, alternative proposal
consideration, tax information, and other appropriate information
regarding the awarding and execution of the contract and contract
considerations.
(c)
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.
(3) Bid specifications. Specifications for all items purchased shall
be developed with the full involvement and participation of the using
departments. However, the Finance and Personnel Committee shall ensure
that the specifications are sufficiently broad enough that competition
in the bidding process is reserved.
C. Blanket purchase orders.
(1) Authorization. Upon authorization by the Village Board following
recommendation from the Finance and Personnel Committee, the Clerk-Treasurer
or Superintendent of Streets may issue blanket purchase orders to
those few merchants from whom many repetitive purchases are made as
supplies are required.
(2) Board determination. The Village Board 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.
(3) Purchase order number. After a vendor has been selected, the using
department or Village official shall use the same purchase order number
on all purchases made under the blanket purchase order. The Finance
and Personnel Committee shall authorize the individual or individuals
who shall have the authority to sign for purchases under the blanket
purchase order procedure.
[Adopted 4-5-1988 as Title 2, Ch. 6, of the 1988 Code]
A. The Village of Tigerton by resolution of its Village Board 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 out of the proceeds of
the special assessment.
B. 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 Village Board.
A. Prior to making any such special assessments, the Village Board shall declare by preliminary resolution its intention to exercise such powers for a stated municipal purpose. Such resolution shall describe generally the contemplated purpose, the limits of the proposed assessment district, the number of installments in which the special assessments may be paid or that the number of installments will be determined at the hearing required under §
62-18 of this article and direct the proper municipal officer or employee to make a report thereon. Such resolution may limit the proportion of the cost to be assessed.
B. The report required by Subsection
A shall consist of:
(1) Preliminary or final plans and specifications.
(2) An estimate of the entire cost of the proposed work or improvement.
(3) An estimate, as to each parcel of property affected, of:
(a)
The assessment of benefits to be levied.
(b)
The damages to be awarded for property taken or damaged.
(c)
The net amount of such benefits over damages or the net amount
of such damages over benefits.
(4) 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.
(5) A copy of the report when completed shall be filed with the Village
Clerk-Treasurer for public inspection.
C. When the Village Board determines by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or the 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.
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 Village 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 Village Board.
A. 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 Village.
B. 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 Village Board 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 circumstance, the assessment will not be less
than the long way of such lot. The Village Board may allow a similar
deduction or exemption from special assessments levied for any other
public improvement.
On the completion and filing of the report required in §
62-15B of this article, the Village Clerk-Treasurer shall give notice stating the nature of the proposed or approved work or improvement, the general boundary lines of the proposed assessment district, the place and time at which the report may be inspected and the place and time at which all interested persons, their agents or attorneys may appear before the Village Board or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. The notice shall be published as a Class 1 notice under Ch. 985, Wis. Stats., in the Village, and a copy of the notice shall be mailed at least 10 days before the hearing or proceeding to every interested person whose post office address is known or can be ascertained with reasonable diligence. The hearing shall commence not less than 10 days and not more than 40 days after the publication or posting of said notice.
A. After the hearing, the Village Board may approve, disapprove, modify
or rerefer the report to the designated officer or employee, with
such directions as it deems necessary, to change the plans and specifications
so as to accomplish a fair and equitable assessment.
B. If an assessment be made against any property and an award of compensation
or damage be made in favor of the property, the Village Board shall
assess only the difference between such assessment of benefits and
the award of compensation or damage.
C. If the work or improvement has not been previously authorized or
approved, the Village Board 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 Village Board or work commenced or completed prior
to the filing of the report or prior to the hearing, then the Village
Board shall, by resolution, confirm the report as made or modified
and provide for payment in whole or in part by assessment.
D. The Village Clerk-Treasurer shall publish the final resolutions as required in §
62-18 of this article.
E. 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.
If more than a single improvement is undertaken, the Village
Board 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.
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 Village Board determines to reconsider an assessment, it is empowered, after giving notice as required in §
62-18, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the Village Clerk-Treasurer as provided in §
62-19 of this article.
If the cost of the work or improvement is less than the assessment
levied, the Village Board without notice or hearing shall reduce each
assessment proportionately. If the assessment has been paid either
in part or in full, the Village shall refund the property owner such
overpayment.
Pursuant to § 66.0703(12)(f), Wis. Stats., 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.
Pursuant to § 66.0703(13), Wis. Stats., any special
assessment levied under this article shall be a lien on the property
against which it is levied on behalf of the Village. The Village Board
shall provide for the collection of such assessments and may establish
penalties for payment after the due date. The Village Board 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.
A. In addition to all other methods provided by law, special charges
for current services may be imposed by the Village Board by allocating
all or part of the cost of the service to the property served. Such
service may include snow and ice removal, weed elimination, street
sprinkling, oiling or tarring, repair of sidewalks or curb and gutter,
garbage and refuse disposal, sewer service and tree care or removal,
or any other service defined in § 66.0627(1)(c), Wis. Stats.
The Village Board may determine the manner of providing notice of
a special charge. Before a special charge for street tarring or the
repair of sidewalks, curbs or gutters may be imposed, the Village
Board shall conduct a hearing on whether the service in question will
be funded in whole or in part by a special charge. Notice of the hearing
shall be given as provided in § 66.0627(3)(b), Wis. Stats.
B. Such special charges shall not be payable in installments. If not paid within the period fixed by the Village Board, such delinquent charge shall become a lien as provided in §
62-24 of this article.
C. Section
62-15A of this article shall not be applicable to proceedings under this section.
A. If any assessment or charge levied under this article is invalid
because such statutes are found to be unconstitutional, the Village
Board may thereafter reassess such assessment or charge pursuant to
the provisions of any applicable law.
B. The Village Board 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.
C. Notwithstanding any other provision of law, or this or other ordinance
or resolution, it is specifically intended and provided by this article
that the Village 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.