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City of Watertown, WI
Dodge / Jefferson County
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Table of Contents
Table of Contents
[Adopted as §§ 3.01 to 3.04, 3.06 to 3.09, 3.13, 3.15 and 3.19 of the former City Code]
A. 
Designation. Every state or national bank, savings and loan association, savings and trust company, mutual savings bank, and credit union located in this state which has qualified as a public depository with the Secretary of Financial Institutions and has complied in all other respects with Ch. 34, Wis. Stats., is hereby designated as a public depository of the City to receive and hold such funds of the City as may from time to time be deposited therein.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
B. 
Local government pooled investment fund.
(1) 
The City is authorized to participate in the Wisconsin Local Government Pooled Investment Fund pursuant to § 25.50, Wis. Stats.
(2) 
The City Treasurer is designated as the local official who may transfer City funds to the State Treasurer for deposit in the fund.
[Amended by Ord. No. 87-31; 7-5-2022 by Ord. No. 22-63]
(3) 
The State Treasurer is authorized to accept telephone requests for withdrawal of City funds.
C. 
Authorized and suitable investments. Authorized investments include any investment stipulated in Wisconsin Statutes § 66.0603(1m). In accordance with §§ 34.01(5) and 34.09, Wis. Stats., all Wisconsin banks, state and federal chartered, all financial institutions insured by the Federal Deposit Insurance Corporation (FDIC), as well as the Wisconsin Local Government Pooled Investment Fund, are authorized depositories.
[Amended by Ord. No. 87-32; Ord. No. 98-68; 12-15-2015 by Ord. No. 15-47]
D. 
Delegation of authority. Management and administrative responsibility for the investment program of the City is entrusted to the City Treasurer under the direction of the Common Council. Individuals authorized to engage in investment transactions on behalf of the City are the Treasurer, the Mayor or those individuals designated by the Treasurer, Mayor or Common Council.
[Added 12-15-2015 by Ord. No. 15-47; amended 7-5-2022 by Ord. No. 22-63]
[Amended by Ord. No. 76-3; Ord. No. 92-76]
A. 
Aggregate tax stated on roll. Pursuant to § 70.65, Wis. Stats., the City Clerk 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.
[Amended 7-5-2022 by Ord. No. 22-63]
B. 
Use of abbreviated legal description. Pursuant to § 70.86, Wis. Stats., the Council hereby authorizes the City Assessor to use an abbreviated legal description system as set forth in § 70.25, Wis. Stats., to prepare the assessment and tax rolls and to use on the tax bills which are mailed to the owners of real estate within the City.
A. 
Bond eliminated. The City elects not to give the bond on the City Treasurer as 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 be obligated to pay, in case the City Treasurer shall fail to do so, all state and county taxes required by law to be paid by such Treasurer to the County Treasurer.
[Amended by Ord. No. 87-34; 7-5-2022 by Ord. No. 22-63]
A. 
Installments. If real estate taxes for a tax parcel assessed in the City are $100 or less, they must be paid in full by January 31. If they exceed $100, they may be paid to the City Treasurer in no more than three installments, as follows:
[Amended by Ord. No. 97-79; 7-5-2022 by Ord. No. 22-63]
(1) 
The first installment shall be 1/3 of the total real estate tax plus the full amount of any installment payments on any special assessments, special charges and/or special taxes and shall become due and payable on the 31st day of January.
(2) 
The second installment shall be 1/3 of the real estate taxes and shall be due and payable on the 30th day of April.
(3) 
The third installment shall be 1/3 of the total real estate taxes and shall be due and payable on the 31st day of July. On any installment date, the taxpayer may pay the balance of the taxes due.
B. 
Delinquent installments; interest. Interest shall be computed per §§ 74.12(10) and 74.47(1), Wis. Stats.
[Amended by Ord. No. 11-07]
C. 
Personal property taxes. All personal property taxes assessed in the City, except those on improvements on leased land, shall be payable in full on or before five working days after January 31. Payments not made by that date shall accrue interest from February 1.
[Amended by Ord. No. 89-75[1]]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
No public board or commission having charge and management of a City department, utility or public property, and which board or commission may have authority by ordinance or statute to approve expenditures against any fund whatsoever which is in the City treasury, shall grant to any member of said board or commission any salary or wage which is designated or intended to compensate such member or members for services as a member or members of said board or commission, unless such salary or wage shall have been first approved by a majority vote of all members of the Common Council and the amount of such salary or wage fixed by ordinance.
[Amended by Ord. No. 89-30; Ord. No. 97-40]
A. 
At every regular meeting of the Common Council, the Treasurer shall submit a list of all accounts payable needing Common Council approval. An affirmative majority vote of those Alderpersons present at each meeting shall permit the Treasurer to pay said accounts.
[Amended 7-5-2022 by Ord. No. 22-63]
B. 
The Treasurer is also authorized to pay accounts without Council approval in the following categories: wages, utility payments, withholding taxes, insurance premiums, Wisconsin Retirement Fund payments, deferred compensation payments, payments required on City indebtedness, and any other expenditures previously approved by the Common Council by resolution or acceptance of committee report or authorized by the purchasing policy.
[Amended 7-5-2022 by Ord. No. 22-63]
C. 
Section 66.0609, Wis. Stats., is hereby adopted except as amended by the purchasing policy.
The calendar year shall be the fiscal year.
[Amended by Ord. No. 90-115A; Ord. No. 97-41]
A. 
On or before September 1 of each year, each officer, department or board shall file with the City Treasurer:
[Amended 7-5-2022 by Ord. No. 22-63]
(1) 
An itemized statement of disbursements made to carry out the powers and duties of the office, department or board during the preceding fiscal year; and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of the officer, department or board during that year, and the condition and management of those funds; and
(2) 
Detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. The statements shall be presented in the form prescribed by the City Treasurer and shall be designated as the "departmental estimates" and shall be as nearly uniform as possible for the main divisions of all departments.
B. 
The Mayor shall consider the departmental estimates in consultation with the department head and shall then determine the total amount to be recommended in the budget for the department or activity.
C. 
On or before September 20 of each year, the Mayor shall prepare and submit to the Finance Committee a proposed budget of the City for the ensuing fiscal year. The proposed budget shall include:
(1) 
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 increases and decreases recommended as compared with appropriations for the current year.
(2) 
An itemization of all anticipated income of the City from sources other than general property taxes and bond issues, 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 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) 
Other information as may be required by the Common Council, Finance Committee and/or state law. The Finance Committee shall provide a reasonable number of copies of the proposed budget for distribution to citizens.
D. 
The Finance Committee shall submit to the Common Council, after it has reviewed the budget and made recommended changes, the draft of an appropriation resolution providing for the expenditures proposed for the ensuing fiscal year. On submission of the proposed appropriation resolution to the Common Council, it shall be deemed to have been regularly introduced to the body.
E. 
The City Clerk shall publish as a Class 1 notice, under Ch. 985, Wis. Stats., a budget summary in the form prescribed by the Mayor and by § 65.90(3)(b), Wis. Stats. The notice shall also indicate where the proposed budget in detail is available for public inspection and the time and place at which a public hearing on the proposed budget is to be conducted. The Common Council shall, not less than 15 days after publication of the budget summary, hold a public hearing on the proposed budget. Following the public hearing, the proposed budget may be changed without the requirement of a two-thirds vote as provided under § 65.90(5)(a), Wis. Stats.
[Amended 7-5-2022 by Ord. No. 22-63]
F. 
Upon written recommendation of the Mayor, the Common 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 the transfer shall be given by publication within 10 days thereafter in accordance with § 65.90(5)(a), Wis. Stats.
[Amended by Ord. No. 79-40; Ord. No. 91-36; Ord. No. 97-41]
A. 
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 Wisconsin Statutes. 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 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.
B. 
Council approval required for certain expenditures. The Common Council may approve all expenditures as required by the purchasing policy.
C. 
Mayor's approval required for certain expenditures. The Mayor may approve all expenditures as defined by the purchasing policy.
A. 
Statement of purpose. Within the City there are many fine institutions such as colleges, churches, nursing homes, private clubs, rest homes, old-age homes, and homes for the mentally and/or physically handicapped. Most of these institutions own single- or multiple-family residences for the benefit of their staffs. The City provides fire and police protection, snow removal, garbage collection and other services to these residences. These services are presently provided at no cost to these residences since they are exempt from real estate taxation, and therefore the cost of these services is paid by the non-tax-exempt property owners in the City. By the adoption of this section it is hereby declared to be the public policy of the City that the tax-exempt residences referred to herein should pay a share of the cost of providing municipal services from which they benefit.
B. 
Property subject to service charge. All tax-exempt single-family or multiple-family residences and private clubs located within the City shall be subject to the service charge set forth in Subsection C. This service charge shall apply to all structures whose principal use is for residential housing, and structures for multiple usage incidental to the principal residential use and intended as housing shall be subject to the service charge. Residential housing which is partially exempt from taxation shall pay only a pro rata share of the service charge based upon the percentage of tax exemption.
C. 
Amount of service charge. The annual service charge to be paid shall be $400 per residence or club, effective January 1, 1991.
[Amended by Ord. No. 90-90]
D. 
Payment of service charge. The City Treasurer shall mail a notice of the service charge to the owners of record of the property in question prior to June 1 of every year. After receipt of notice, payment shall be made in full to the City Treasurer on or before September 1 of any year, after which interest at 8% per annum will be charged.
[Added by Ord. No. 71-74A; amended by Ord. No. 87-37; 7-5-2022 by Ord. No. 22-63]