[HISTORY: Adopted by the Village Board of the Village of
Athens as indicated in article histories. Amendments noted where applicable.]
[Adopted 11-22-2004 as
Title 3, Ch. 1, of the 2004 Code]
A. Content of tax roll. Pursuant to § 70.65, Wis. Stats.,
the Village Clerk shall prepare a tax roll and include the required
contents as described in § 70.65, Wis. Stats.
B. Property tax collection. All provisions of Ch. 74, Wis. Stats., in
regards to property tax collection are adopted and by reference made
a part of this article with the same force and effect as though set
out in full.
A. Bond eliminated. The Village of Athens elects not to give the duplicate
bond on the Village Treasurer as 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 Village
Treasurer shall fail to do so, all state and county taxes required
by law to be paid by such Treasurer to the County Treasurer.
A. Departmental estimates. When requested by the Village Clerk and Village
President, each officer, department and committee shall annually file
with the Village Clerk and Village President an itemized statement
of disbursements necessary to carry out the powers and duties of such
officer, department or committee during the next fiscal year, and
a statement of anticipated 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 Village Clerk and
shall be designated as "Departmental Estimates," and shall be as nearly
uniform as possible for the main division of all departments.
B. Consideration of estimates. The Village Clerk and Village President
shall consider such departmental estimates in consultation with the
department head and develop a budget amount for such department or
activity.
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
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) 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 Clerk shall provide a reasonable number
of copies of the budget summary thus prepared for distribution to
citizens. The entire fiscal budget shall be available for public inspection
in the office of the Village Clerk during regular office hours.
E. Report and hearing.
(1) The Village Clerk and President shall make a report no later than
the Village Board's first November meeting. The report 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.
(2) A summary of such budget and notice of the time and 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 in a newspaper of general circulation in the Village or
legally posted 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 two-thirds vote of the entire
membership of the Village Board. Notice of such transfer shall be
given by publication within 15 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 §
50-4 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.
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 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 discretionary 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 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 Village Clerk, on each account, the Board's approval, as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. All money paid out of the Village treasury shall be paid upon an order signed by the Village President and countersigned by the Village Clerk and Village Treasurer, except that payments of regular wages or salaries shall be as provided in Subsection
C below. 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 Treasurer in time for payment on the regular
pay day. The Village Treasurer may also pay nondiscretionary bills,
such as utility bills, especially when prompt payment will avoid late
fees or penalties.
The Village Clerk and Treasurer may invest any Village funds
not immediately needed, pursuant to §§ 66.0603 and
219.05, Wis. Stats.
A. The Village Treasurer and his/her 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 they 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 Village Treasurer or his/her designees shall make out a receipt
in duplicate for the money so received. The Village Treasurer or his/her
designees 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 Treasurer or his/her designees shall
be safeguarded in such manner as the Village Board shall direct.
The Village Treasurer, Clerk, and their designees are 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 and sewer
bills, current water and sewer bills, contemplated improvements, outstanding
citations on building code violations and similar information. Any
such information sought shall be provided to the person requesting
it on said form. Requests for statements of real property status shall
be made to the Village Treasurer, Clerk, or their designees a minimum
of one business day in advance. A fee as prescribed in the Village
Fee Schedule shall be charged for compiling this information. In providing
this service, the Village of Athens and its officials assume no liability
for such service nor is any warranty intended or implied.
A. Adoption of city bidding procedures. All contracts for public 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.
B. Construction by the Village. Any class of public construction may
be done directly by the Village without submitting the same for bids,
provided that the same is authorized by a vote of 3/4 of all members
of the Village Board.
A. Definitions.
(1) Verbal
quotation form. The Village solicits verbal quotations on items the
Village purchases which are less than $15,000. The results of the
verbal quotations are recorded on a memorandum of verbal quotation
form.
(2) Informal
quotation. An informal quotation is a written request for quotation
sent to vendors. The informal quotation is used for the purchase of
goods and services in an amount less than $15,000.
(3) Formal
bid. The formal bid procedure is used for purchasing goods and services
in an amount of $15,000 and higher, and in some instances in amounts
less than this amount. The formal bid procedure requires a legal public
notice and contains detailed, written specifications regarding the
goods and services to be purchased and a number of specific conditions
associated with the purchase.
B. Bid solicitation.
(1) Competitive bids or quotations may be obtained before contracting to purchase articles, goods, wares, material, services or merchandise which amount in bulk to more than $1,000. Purchases up to $1,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $1,000 to $15,000 may be made by written quotation, telephone quotation or formal bid. Purchases of $15,000 and over, pursuant to Subsection
A above, shall be made by formal bid unless exempted from it by action of the Village Board.
(2) Verbal quotations for goods and services should be secured from at
least two qualified vendors, and the results of the quotations shall
be recorded on the "Memorandum of Verbal Quotation" form and signed
by the person receiving the quotations.
(3) Informal requests for written quotations should be solicited from
at least three qualified bidders on the request for quotation form.
All written requests for quotations shall be issued by the applicable
department heads and returned to and analyzed by the applicable department
heads. Informal requests for written quotations may also be solicited
by telephone. Vendors shall be given a reasonable time to respond
to the request for an informal, written quotation and shall be given
clear, concise specifications and informal bidding instructions to
facilitate competitive bidding.
(4) 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.
(5) The formal bid proposal will contain at least the following information:
(b)
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.
(c)
The time, date and place the bids will be opened.
(d)
The address to which the bids shall be mailed or delivered.
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.
(e)
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.
(6) Specifications for all items purchased shall be developed with the
full involvement and participation of the using departments. However,
the Village Clerk shall ensure that the specifications are sufficiently
broad enough that competition in the bidding process is preserved.
C. Purchase orders. Upon authorization by the Village Board, the Village
Clerk may issue blanket purchase orders to those merchants and professionals
from whom many repetitive purchases of supplies or services are made
for the providing of supplies or services to the Village.
(1) The Village Board shall determine the need to use a blanket purchase
order procedure.
(2) The bidding procedure for blanket purchase orders may follow the
procedures used for other goods and services.
(3) After a vendor has been selected, the using department or departments
shall use the same purchase order number on all purchases made under
the blanket purchase order. The Village Board shall authorize the
individual or individuals who shall have the authority to sign for
purchases under the blanket purchase order procedure.
Billings by the Village may be paid within 30 days after billing
without interest. Thereafter, interest may be charged at the rate
of 1 1/2% per month or any fraction thereof, until the following
15th day of November. Bills not paid on or before the 15th day of
November shall have added to the total amount due 1 1/2% of said
charges and shall be entered on the tax roll as a special charge and
become a lien upon real estate.
A firm of certified public accountants shall be employed each
year by the Village, subject to the confirmation of the Village Board,
to conduct a detailed audit of the Village's financial transactions
and its books and to assist the Village Clerk in the management of
the Village's financial affairs, including the Village's
public utilities. These auditors shall be employed on a calendar year
basis. The books audited may, in addition to the financial records
of the office of the Village Treasurer, including the Treasurer's
books, the Village's public utilities, Police Department records,
and any other books of any boards, commissions, officers or employees
of the Village handling Village monies.
No agent of the Village of Athens having authority to employ
labor or to purchase materials, supplies or any other commodities
may bind the Village or incur any indebtedness for which the Village
may become liable without approval of the Board. Each such employment
or purchase order shall be drawn against a specific appropriation,
the money for which shall be available in the Village treasury and
not subject to any prior labor claims or material purchase orders
at the time when such employment is negotiated or purchase order drawn.
The Village Treasurer shall keep a record of such employment and purchase
orders and shall charge them against the proper appropriation.
A. There shall be a fee as prescribed in the Village Fee Schedule for
processing checks made payable to the Village that are returned because
of insufficient funds in the account in question.
B. Collection costs and attorney fees shall be added to the principal
amounts of unpaid bills owed to the Village that are placed with collection
agencies.
A. Purpose. Cash and investments generally represent the largest asset
on the Village's balance sheet, and the Village frequently has
cash available for short-term, intermediate and long-term investments.
Therefore, it is important that the Village establish a policy to
ensure continuous prudent investment of available Village funds. It
is in the interest of the Village of Athens to adopt a policy to ensure
continuous prudent deposits and investments of available Village funds.
The Village Board of the Village of Athens establishes the following
policies in the public interest for the deposit and investment of
available Village funds.
B. Public depositories.
(1) Depositories. The Village Board shall designate the public depository
or depositories within this state within which Village funds shall
be deposited, and when money is deposited in such depository in the
name of the Village, Village officials and bondsmen shall not be liable
for such losses as are defined by state law. The interest arising
therefrom shall be paid into the Village treasury. Pursuant to state
law, designated public depositories shall be required to pledge U.S.
Treasury notes equal in amount to any uninsured balance of the Village's
deposit. The following financial institutions are designated as public
depositories:
[Amended 1-23-2017]
(a)
Athens Area Credit Union.
(b)
State Local Government Investment Pool.
(2) Limitations. The resolution or ordinance designating one or more
public depositories shall specify whether the monies shall be maintained
in time deposits subject to the limitations of § 66.0603(1m),
Wis. Stats., demand deposits or savings deposits, and whether a surety
bond or other security shall be required to be furnished under § 34.07,
Wis. Stats., by the public depository to secure the repayment of such
deposits. Not more than $500,000 shall be deposited in any one public
depository, unless specifically authorized by the Village Board.
(3) Deposits. The Village Treasurer shall deposit public monies in the
name of the Village of Athens in such public depositories designated
by the Village Board and subject to the limitations hereinabove set
forth.
(4) Withdrawals. Withdrawals or disbursements by the Village Treasurer
of monies deposited in a public depository shall be made as provided
by § 66.0607, Wis. Stats. The Village Treasurer is authorized,
at her/his discretion, to process periodic payments through the use
of money transfer techniques as set forth in § 66.0607,
Wis. Stats.
C. Investments.
(1) Management. Subject to the provisions of this policy, the Village
Treasurer shall administer the investment of all Village funds that
are not immediately needed and are available for investment, under
the general guidance and direction of the Village Board.
(2) Intent. It is the intent of the Village Board that the Village Treasurer
utilize a wise and prudent cash management system within the level
of her/his expertise in such a manner to ensure maximum investment
earnings, while at the same time be able to respond promptly to authorized
expenditures. Safety, liquidity and yield will be the prime requisites
for the investment of Village funds.
(3) Scope. This policy is limited in its application to funds which are
not immediately needed and are available for investment. Other funds,
the investment of which is subject to special federal and/or state
laws and regulations, shall be invested in accordance with such laws
and regulations to the extent they may be inconsistent with the provisions
of this policy.
(4) Responsibility. In exercising her/his investment responsibilities,
the Village Treasurer shall exercise the care, skill, prudence and
diligence under the circumstances then prevailing that a prudent person
acting in a similar capacity, having the same resources, and familiar
with like matters in the management of a similar activity, with a
like purpose, would exercise.
[Amended 1-23-2017]
D. Investment factors. The Village Treasurer is authorized and directed
to utilize investment options as set forth within these guidelines,
and the Village Treasurer shall take into consideration the following
factors which are listed in order of priority to the investment decision:
(1) Certificates of deposit. Village funds may be invested in certificates
of deposit maturing within one year or less from the date of investment
issued by any banks, savings and loan associations or credit unions
which are authorized to transact business in the State of Wisconsin.
The financial institutions must have been designated as a public depository
of the Village by resolution or ordinance of the Village Board.
(2) Government bonds and securities. Village funds may be invested in
United States government bonds or securities which are direct obligations
of or guaranteed as to principal and interest by the federal government
and bonds or securities which are obligations of any agency, commission,
board or other instrumentality of the federal government, where principal
and interest are guaranteed by the federal government. The securities
must be purchased through financial institutions authorized to conduct
business in the State of Wisconsin and placed in safekeeping in a
segregated account in the Village's name at any designated public
depository or approved financial institution.
(3) Government investment pool. Village funds may be invested in the
Wisconsin Local Government Pool Investment Fund without restriction
as to the amount of deposit or collateralization.
(4) Repurchase agreements. Village funds may be invested in repurchase
agreements, in financial institutions authorized to conduct business
in the State of Wisconsin. Repurchase agreements can only be made
in securities which are direct obligations of or guaranteed as to
principal and interest by the federal government and securities which
are obligations of an agency, commission, board or other instrumentality
of the federal government, where principal and interest are guaranteed
by the federal government. Securities purchased by a repurchase agreement
must be placed in safekeeping in a segregated account in the Village's
name at any designated public depository or approved financial institution.
(5) Wisconsin Investment Trust. Village funds may be invested in the
Wisconsin Investment Trust without restriction as to the amount of
deposit or collateralization.
(6) Savings deposit. Village funds may be temporarily invested in savings
deposits.
(7) Securities. The Village Treasurer may invest in private securities
which are senior to, or on a parity with, a security of the same issuer
which is rated highest or second highest by Moody's Investors
Service, Standard & Poor's Corporation or other similar nationally
recognized rating agency.
E. Safety.
(1) In order to safeguard investments and deposits, the Village shall
acquire of each public depository its annual financial statements
and evaluate such statements as to the financial soundness of the
depository. Also to be reviewed is other pertinent financial information
filed with regulatory agencies.
(2) The Village shall require, when investing in repurchase agreements,
that collateral be pledged by the depository in an amount equal to
or greater than the amount of the repurchase agreements the Village
has with such depository. In excess of FDIC coverage, the collateral
shall be direct obligations of the United States, or of its agencies
if the payment of principal and interest is guaranteed by the federal
government, or obligations of the State of Wisconsin, or of the Village
of Athens. Evidence of such collateral shall be provided by the depository.
(3) Consideration shall also be given to the total amount of existing
Village funds which are already in such depository and/or the capacity
of the depository to handle the size of the deposit or investment
with consideration of federal depository insurance and State of Wisconsin
guarantee fund requirements.
F. Liquidity.
(1) The maturity of any investment shall be determined by analyzing the
following factors:
(a)
Immediate cash requirements.
(2) Investments shall not extend beyond any recognized unfunded cash
needs of the Village. Major consideration of maturity dates should
be given to requirements of the payroll, debt service, and the bimonthly
bills and claims.
G. Yield.
(1) Yield shall be the final determining factor of the investment decision.
(2) Bids shall be required of all investments that exceed both $100,000
and a thirty-day or longer maturity date. A minimum of three bids
from the Village's public depository list shall be acquired.
Exceptions to the bid process include only the purchase of obligations
of the United States Treasury and deposits in the Wisconsin Local
Government Investment Pool, which shall be registered in the Village's
name.
H. Miscellaneous.
(1) Liability. Notwithstanding any other provision of law, the Village
Treasurer who deposits public monies in any public depository, in
compliance with § 34.05, Wis. Stats., is, under the provisions
of § 34.06, Wis. Stats., relieved of any liability for any
loss of public monies which results from the failure of any public
depository to repay to the public depositor the full amount of its
deposits, thus causing a loss as defined in § 34.01(2),
Wis. Stats.
(2) Definitions. Words or phrases shall, insofar as applicable, have
the meaning set forth in § 34.01, Wis. Stats., as amended.
(3) Conflicts. This section is enacted in accordance with the provisions
of Ch. 34 and § 66.0603, Wis. Stats. In case of conflict,
the state laws shall prevail.
[Adopted 11-22-2004 as
Title 3, Ch. 2, of the 2004 Code]
A. The Village of Athens, 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 assessments.
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, and 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 §
50-22 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 benefitted, 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.
C. A copy of the report when completed shall be filed with the Village
Clerk for public inspection.
D. 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 rending of the service, the report required by § 66.0703, 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.
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. Generally, all abutting
property owners shall pay special assessments.
On the completion and filing of the report required in §
50-19B of this article, the Village Clerk 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 re-refer 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 is made against any property and an award of compensation
or damage is 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 shall publish the final resolutions as required in §
50-22 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, 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 §
50-22, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the Village Clerk as provided in §
50-22 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, 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, 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, tree care or removal or
any other service as 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 §
50-27 of this article.
C. Section
50-19A 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 are waived in writing by property
owners affected.
C. Notwithstanding any other provision of law, or this article 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.
D. If any affected property owner objects to the Village performing
or contracting the work or improvement, said property owner(s) shall
be entitled to contract individually the required work or improvement
as long as it is performed in a reasonable and workmanlike manner.
Upon prior approval by the Village, the Village agrees to reimburse
the property owner(s) for a portion of said bill at a rate to be determined
by the Village Board annually.
As an alternative to any other financing method, the Village
Board may provide for the payment of the initial cost of any public
improvement from the proceeds of special assessment B bonds issued
under § 66.0713(4), Wis. Stats. Special assessments to retire
such bonds and pay the interest thereon shall be levied under § 66.0713(4),
Wis. Stats., payable in such installments at a rate to be determined
by the Board based upon borrowed money rates at the time of the special
assessment.