[Adopted 11-4-1998 (Sec. 1.10 of the former Municipal Code)]
A. 
It is the declared intent of this article that tax payments made in excess of the tax bill amounts shall be refunded pursuant to the procedures established under this article within 15 business days of the payment. Further it is the declared intent that this policy shall be in full force and effect upon adoption by the Village Board with the purpose of complying with § 74.03(2), Wis. Stats. (as adopted by 1997 Wisconsin Act 315).
B. 
Unless requested in writing, the Village of Mishicot shall not refund overpayment of real estate taxes if such overpayment is in the amount of $2 or less. The Village of Mishicot decrees that the administrative costs exceed the amount of overpayment and that a refund is not justified.
[Added 12-1-2020]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
Pursuant to § 61.26, Wis. Stats., upon receipt of tax payments in excess of the tax bill, the Village Clerk-Treasurer shall deposit as soon as practicable all payments in the name of the Village in public depositories designated by the Village Board.
A. 
Upon preparation of a refund report, the Village Clerk-Treasurer shall approve a claim as a proper charge against the Village treasury and endorse his or her approval on the claim after having determined that the following conditions have been complied with:
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
(1) 
The funds are available to pay the claim, assuming the tax payment has cleared and has not been returned as verified by the Village Clerk-Treasurer.
(2) 
The Village Board has authorized the refund of excess tax payments as established by the adoption of this article.
(3) 
The refund is due in the amount noticed by the Village Clerk-Treasurer as a tax payment in excess of the amount of the tax bill.
(4) 
The refund is a valid claim against the Village, being a payment in excess of the tax bill amount.
B. 
Further, the Village Clerk-Treasurer shall prepare monthly and file with the Village Board a list of claims paid under this procedure, listing the amount of the claims, the date paid, the name of the taxpayer/claimant, and that the payment was a payment of a refund for excess tax payment.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
Upon approval of the claim (or proper authorization) by the Village Clerk-Treasurer under the procedures listed in § 38-17 of this article, a refund check payable to the taxpayer/claimant named in the voucher or authorization and in the amount approved shall be written by the Village Clerk-Treasurer, countersigned as required by § 66.0607, Wis. Stats., by the Village President and Village Clerk-Treasurer, unless facsimile signature approved by the Village Board is used, and shall be issued not later than 15 business days from the date the tax payment was received by the Village Clerk-Treasurer as noticed by the Village Clerk-Treasurer in § 38-16 of this article.
Upon issuance of the proper countersigned refund check, pursuant to the procedures in this article, the refund check shall be delivered to the taxpayer/claimant or mailed by the Village Clerk-Treasurer.
Pursuant to § 66.0609(3), Wis. Stats., the Village Board hereby is required to contract for an annual detailed audit of its financial transactions and accounts by a public accountant licensed under Ch. 442, Wis. Stats., and designated by the Village Board.