[HISTORY: Adopted by the Common Council of the City of Muskego 4-22-2004 by Ord. No.
1168 (Ch. 3 of the 1964 Code). Amendments noted
where applicable.]
[Amended 6-26-2018 by Ord. No. 1418]
Pursuant to § 70.65(1), Wis. Stats., the Clerk-Treasurer
shall enter local taxes in the tax roll, according to the format prescribed
by the Department of Revenue. The Clerk-Treasurer is not required
to prepare tax receipts unless a receipt is specifically requested
by a person paying taxes.
A.
Pursuant to § 74.12, Wis. Stats., the City of Muskego hereby
authorizes payment of real property taxes in two installments. Each
installment shall be for 1/2 of the total real property taxes due.
The installments shall be due as follows:
[Amended 3-4-2020 by Ord.
No. 1441]
B.
All special assessments, special charges and special taxes that are
placed in the tax roll shall be paid in full on or before January
31.
[Amended 3-4-2020 by Ord.
No. 1441]
C.
Pursuant to § 74.12(11), Wis. Stats., except as provided
in Paragraphs (c) and (d) of said section, if the Clerk-Treasurer
receives a payment from a taxpayer which is not sufficient to pay
all amounts due, the payment shall be applied to the amounts due,
including interest and penalties, in the following order:
[Amended 3-4-2020 by Ord.
No. 1441]
D.
In the event that any installment on real property taxes is not paid
by five working days after the due date, the entire amount of the
remaining unpaid taxes on that parcel is delinquent as of the first
day of the month after the payment is due.
[Amended 6-26-2018 by Ord. No. 1418]
E.
In the event that any special assessment, special charge, special
tax or personal property tax is not paid in full on or before five
working days after January 31, the amount unpaid shall be delinquent
as of February 1.
[Amended 6-26-2018 by Ord. No. 1418]
F.
Any real property taxes, special assessments, special charges and
special taxes that become delinquent and are paid on or before July
31, and all delinquent personal property taxes, whenever paid, shall
be collected by the Treasurer, together with interest of 1% per month
or fraction thereof charged from the preceding February 1 pursuant
to § 74.47, Wis. Stats., plus 1/2% per month or fraction
of a month pursuant to Waukesha County Enrolled Ordinance No. 144-160,
or any applicable similar county ordinance. Any real property taxes,
special assessments, special charges or special taxes on the tax roll
that remain unpaid through July 31 shall be returned to the County
Treasurer for collection on or before August 15.
[Amended 6-26-2018 by Ord. No. 1418]
Pursuant to § 70.67(2), Wis. Stats., the City 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 to the County
Treasurer.
[Amended 6-26-2018 by Ord. No. 1418]
A.
Claims to be certified.
(1)
Prior to submission of any account, demand, or claim to the Common
Council for approval of payment, the Finance and Administration Director
shall certify, by indicating approval of each claim, that the following
conditions have been complied with:
(2)
The Finance and Administration Director may require the submission
of such proof and evidence to support the foregoing as the Finance
and Administration Director considers necessary.
B.
Finance Committee report. The Finance Committee shall recommend to
the Common Council the approval or disapproval of each account, demand,
or claim. Upon said recommendation, the accounts, demands, and claims
contained therein shall be approved or disapproved, as the case may
be, by the Common Council or the Mayor in the event where a meeting
has been cancelled.
C.
Payment of regular wages or salaries. Regular wages or salaries of
City officers and employees shall be verified by the proper City official
or department head and filed with the Finance Department in time for
payment on the regular payday.
The calendar year shall be the fiscal year.
A.
Departmental estimates. On or before October 1 of each year, each
officer, department and committee shall file with the Finance and
Administration Director 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 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 Finance and Administration Director and shall be designated
as "Departmental Estimates" and shall be as nearly uniform as possible
for the main divisions of all departments.
[Amended 6-26-2018 by Ord. No. 1418]
B.
Administrative recommendation. On or before October 28 each year
the Mayor and Finance and Administration Director shall review the
departmental estimates and prepare and submit to the Committee of
the Whole a proposed administrative budget presenting a financial
plan for conducting the affairs of the City for the ensuing calendar
year. The budget shall include the following information:
(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 increase and
decrease 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 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.
(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)
Such other information as may be required by the Council and by state
law.
C.
Committee of the Whole. The Committee of the Whole shall hold a series
of meetings to review the administrative recommendation and submit
to the Council, at the time the annual budget is submitted, the draft
of an appropriation resolution providing for the expenditures proposed
for the ensuing fiscal year.
[Amended 6-26-2018 by Ord. No. 1418]
D.
The Council. The Council shall hold a public hearing on the budget
and the proposed appropriation resolution as required by law. Following
the public hearing, the proposed appropriation resolution may be changed
or amended and shall take the same course in the Council as other
resolutions.
E.
Capital expenditures budget. There shall also be prepared on or before
October 28 of each year for submission to the Council a proposed budget
for capital improvements and anticipated extraordinary expenses. The
preparation of such budget shall be coordinated by the Mayor and Finance
and Administration Director and reviewed and recommended by the Committee
of the Whole. It shall include:
(1)
A statement showing the existing indebtedness of the City and the
costs of debt service for the ensuing year.
(2)
A statement showing the cost of capital improvements for the previous
year and proposed capital improvements for the ensuing year with an
estimate for the cost thereof.
(3)
A statement showing revenue anticipated from all sources from capital
improvements, such as sewer service charges, special assessments,
etc., together with general property taxes anticipated to be levied
for the improvement, and a statement of unappropriated balances, reserve
accounts and surplus remaining in capital expenditure accounts.
(4)
The preparation of a resolution for presentation to the Council for
the annual program of capital improvements showing projected total
of revenues, total operating expenses and the financial plan for capital
outlay.
[Amended 6-26-2018 by Ord. No. 1418]
(5)
Such other information as may from time to time be required by the
Council or by state law.
Upon written recommendation of the Finance Committee, 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 15 days thereafter in the official City newspaper.
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 § 39-7 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 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.
Unless collection procedures are stated in other ordinances
or laws of the City of Muskego, all accounts receivable of the City
shall be paid in full within 30 days after the date of the bill. Delinquent
accounts receivable may be placed upon the tax roll if not paid on
or before November 1.
A.
Whenever the City Attorney, City Engineer or any other of the City's
professional staff are contacted regarding a specific person's
property, development or other special matter in the City of Muskego
by the Mayor, Common Council, City committee, board or commission,
or any representative, agent or designee of the same, or a property
owner or other person or entity or a property owner's or other
person's or entity's representative, if said contact results
in a charge to the City of Muskego for that professional's time
and services and said service is not a service supplied to the City
of Muskego as a whole, then and in that event the Finance and Administration
Director shall charge said person or entity for said service and/or,
pursuant to the provisions of § 66.0627, Wis. Stats., charge
that service to the benefited property owner for the fees incurred
by the City. This section shall be enforced based upon the policy
as established by the City through the Finance Committee by resolution
of the Common Council from time to time.
B.
The Finance and Administration Director shall bill each person or
entity for the special service and give each property owner or other
person billed for current services as provided for herein a period
of time not to exceed 30 days to pay, and thereafter, if that charge
remains unpaid, the City Clerk shall automatically charge that delinquent
bill against the current or next tax roll as a delinquent tax against
the property as provided by law. In the event the statement rendered
to the property owner or the time given for the property owner to
pay is too late in the current year for the charge, when it becomes
delinquent, to be extended on that year's tax roll, then the
delinquent charge shall be extended to the following year's tax
roll. The City, in addition to or instead of the above, may follow
any other legal means to collect the amounts due.[1]
All order checks of the City of Muskego shall be signed by the
City Clerk-Treasurer and countersigned by the Mayor, and in lieu of
their personal signatures there may be affixed to each order check
the facsimile signatures of the City Clerk-Treasurer and Mayor.[2]
The Common Council shall have the sole and exclusive power to determine whether to authorize expenditures on behalf of the City pertaining to public works, specifically including the sole and exclusive power to determine whether to approve public works projects and to enter contracts for public works projects, except as described in § 39-13 below. Prior to exercising this authority, the Common Council shall ensure that it is well informed and fully advised in order to best serve the government and good order of the City, for the City's commercial benefit and for the health, safety, and welfare of the public. To ensure that the Common Council is well informed and fully advised, the Common Council shall conduct all investigations as may be necessary, which may include:
A.
Authorizing
the preparation of studies related to planning, engineering, architectural
rendering and feasibility;
B.
Referring
the matter to City staff for report and recommendation;
C.
Submitting
the matter to review by City committees and commissions;
D.
Investigating
financing, such as possible bonding and/or grants and/or cost sharing
with other municipal entities;
E.
Submitting
the matter for review by other governmental entities having jurisdiction;
and
F.
Seeking
such additional information and advice as the Common Council deems
to be necessary and appropriate.
Prior to entering any contract for the construction of any public
works project whose estimated costs exceed $10 million, except in
the case of an emergency as determined by the Common Council, the
Common Council shall submit to the electorate a referendum for approval
of the public works project. Failure by the referendum shall preclude
the City from proceeding with the public works project. The wording
of any referendum shall provide the specific purpose, location, and
cost of the public works project. Nothing in this provision shall
be construed to preclude the City from exercising its role in the
planning or design of any such public works project.
Any person who shall violate any provision of this chapter or any order, rule or regulation made hereunder shall be subject to a penalty as provided in § 1-4 of the City Code. Imposition of a forfeiture hereunder shall not preclude the City from maintaining any appropriate action to enjoin or remove any violation of this chapter.
