[Adopted as Secs. 2.01 to 2.05 of the former Municipal Code]
[Amended 12-21-2021 by Ord. No. 12-21-2021; 9-2-2025 by Ord. No. 2024-06[1]]
A. 
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis. Stats., the Village 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. 
Tax receipts. Tax receipts shall be issued pursuant to § 74.19, Wis. Stats.
C. 
The Village shall pay, in case the Village Treasurer fails to do so, all taxes required by law which the Village Treasurer is required to pay to the Manitowoc County Treasurer.
[1]
Editor's Note: This ordinance was originally adopted on 11-5-2024 and was subsequently amended.
A. 
Budget information. On or before October 28 each year the Village Board shall prepare and submit a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing calendar year. The budget shall include the following information:
(1) 
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.
(2) 
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.
(3) 
Such other information as may be required by the Board by state law.
B. 
Copies of budget. The Village Board shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
Upon written recommendation of the Village Board, it 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 two weeks 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 § 38-4 of this article. At the close of each fiscal year any unencumbered balance of any 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 of work 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.