[HISTORY: Adopted by the Village Board of the Village of Denmark 7-6-1998 by Ord. No. 98-11 as §§ 3.01 to 3.05 and 3.07 of the 1998 Code. Amendments noted where applicable.]
[Amended 6-4-2018 by Ord. No. 2018-04]
Pursuant to § 70.65(2), Wis. Stats., the 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.
The calendar year shall be the fiscal year.
Departmental estimates. When requested by the Treasurer, each year, each officer, department and committee shall file with the Treasurer 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 a detailed statement of the 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 Treasurer and shall be designated as "Departmental Estimates," and shall be as nearly uniform as possible for the main division of all departments.
[Amended 6-4-2018 by Ord. No. 2018-04]
Treasurer to prepare.
Budget to include.
Each year the Treasurer shall prepare and submit to the Board 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:
[Amended 6-4-2018 by Ord. No. 2018-04]
The expense of conducting each department and activity of the Village 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.
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.
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.
Such other information as may be required by the Board and by state law.
The Village shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
Hearing. The Finance and Administrative Committee shall submit to the Board at the time the annual budget is submitted the draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation ordinance to the Board it shall be deemed to have been regularly introduced therein. The Board shall hold a public hearing on the budget and the proposed appropriation ordinance as required by law. Following the public hearing the proposed appropriation ordinance may be changed or amended and shall take the same course in the Board as other ordinances.
[Amended 6-4-2018 by Ord. No. 2018-04]
[Amended 6-4-2018 by Ord. No. 2018-04]
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 by 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 § 27-4 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 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.
[Amended 6-4-2018 by Ord. No. 2018-04]
All contracts for public construction shall be let by the Village Board in accordance with § 62.15, Wis. Stats.
[Added 9-9-2019 by Ord. No. 2019-05]
Whenever the Village Attorney, Village Engineer or the Village's other contract professional staff is contacted for current services regarding a specific property, development or other special matter in the Village of Denmark by the Village President, the Village Clerk/Treasurer, a Village Board member, a Village Board Committee member, a Village Commission member, or any representative, agent or designee of the same, or by any property owner, person, entity or any representative, agent or designee of the same, if the contact results in a charge to the Village of Denmark for that professional's time and services and the service is not a service provided to the Village of Denmark as a whole, then the Village Clerk/Treasurer is authorized to charge the benefitted property owner, person or entity for the professional service fees incurred by the Village, and, under the provisions of § 66.0627, Wis. Stats., to impose a special charge against real property for current services by allocating all or part of the professional service fees incurred by the Village to the property served. The authority under this section is in addition to any other method provided by law.
The Village Clerk/Treasurer is authorized to bill each benefitted property owner, person or entity for current services equal to the amount of professional service fees incurred by the Village, allowing a period of not more than 30 days to pay the invoice. Invoices shall include an itemized statement of the professional service fees incurred by the Village and being billed by the Village as current services under this section. The mailing of the invoice for such current services to a benefitted property owner will serve as notice to the property owner that failure to pay the invoice when due may result in a special charge against the owner's property under the authority of § 66.0627, Wis. Stats., and that a delinquent special charge will become a lien on the property against which it is imposed as of the date of delinquency.
The Village Clerk/Treasurer shall give each property owner, person or entity invoiced for current services under this section notice that a hearing may be requested before the Village Board contesting the invoice for current services and/or the allocation of all or part of the cost of the current services to the property served. If a hearing is timely requested in writing within 20 calendar days of the mailing of the invoice for current services, the matter shall be heard in accordance with the provisions of this section on whether the property owner, person or entity should be charged for the invoiced current services and, if applicable, whether the current services should be allocated to the owner's property in whole or in part as a special charge.
Upon receipt of a timely request for a hearing on the invoice for current services under this section, the Village Board shall hold a hearing regarding the same at its next regular meeting or, at its discretion, at a special meeting. Such hearing shall be preceded by posted public notice and written notice to the property owner, person or entity requesting the hearing.
After the hearing, a copy of the Village Board's decision and an updated invoice showing the amount due as determined by the Village Board, shall be sent via first class mail, postage prepaid, to the property owner, person or entity requesting the hearing.
If any invoice remains unpaid after a period of 30 days from the date of the invoice, such invoice shall be considered delinquent. The Village may collect delinquent invoices using any means provided by law, including, but not limited to, by civil action for the collection of the amount due and any other appropriate relief.
All delinquent balances remaining beyond 30 days of the invoice date shall be assessed a charge of 1.5% per month for each month or fraction thereof that they remain unpaid.
Besides any other method for collection of charges established under this section, the Village Board finds that the professional services fees incurred by the Village and billed as current services under this section may be levied as a special charge under § 66.0627, Wis. Stats. The Village Board may impose a special charge against real property for current services rendered by allocating all or part of the professional service fees incurred by the Village to the property served. A special charge is not payable in installments. If a special charge is not paid within the time determined by the Village Board, the special charge is delinquent. A delinquent special charge shall become a lien on the property against which it is imposed as of the date of delinquency. The delinquent special charge shall be included in the current or next tax roll for collection and settlement under Ch. 74, Wis. Stats.
The Village, in addition to, or instead of the above, may follow any other legal means to collect the amounts due.
[Added 11-4-2019 by Ord. No. 2019-08]
Village Board may levy special assessments.
As a complete alternative to all other methods provided by law, the Village may, by resolution of the Village Board, levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon the 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.
The amount assessed against any property for any work or improvement which does not represent an exercise of the police power may not exceed the value of the benefits accruing to the property. If an assessment represents an exercise of the police power, the assessment shall be upon a reasonable basis as determined by the Village Board.
If any property that is benefited is by law exempt from assessment, the assessment shall be computed and shall be paid by the Village.
Costs that may be paid by special assessment. 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 assessment, 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 shall be apportioned among the individual parcels in the manner designated by the Village Board.
Deduction or exemption. A parcel of land against which a special assessment has been levied for the sanitary sewer or water main laid in one of the streets that the parcel abuts is entitled to a deduction or exemption that the Village Board determines to be reasonable and just under the circumstances of each case, when a special assessment is levied for the sanitary sewer or water main laid in the other street that the corner lot abuts. Under any circumstance, the assessment will not be less than the long way of such lot. The Village Board may allow a similar deduction or exemption from special assessments levied for any other public improvement.
Preliminary resolution. Before exercising any special assessment powers, the Village Board shall declare by preliminary resolution its intention to exercise the powers for a stated municipal purpose. The resolution shall describe generally the contemplated purpose, the limits of the proposed assessment district, 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 Subsection G below, and direct the proper municipal officer or employee to make a report on the proposal. The resolution may limit the proportion of the cost to be assessed.
Report. The report required by Subsection D above shall consist of:
Preliminary or final plans and specifications.
An estimate of the entire cost of the proposed work or improvement.
Except as provided in Subsection E(4) below, an estimate, as to each parcel of property affected, of:
Report of be filed. A copy of the report when completed shall be filed with the Village Clerk for public inspection.
Notice and hearing.
Upon the completion and filing of the report required in Subsection D above, the Village Clerk shall prepare a notice stating the nature of the proposed work or improvement, the general boundary lines of the proposed assessment district, including, in the discretion of the Village Board, a small map, the place and time at which the report may be inspected, and the place and time at which all interested persons, or their agents or attorneys, may appear before the Village Board or a committee of the Village Board and be heard concerning the matters contained in the preliminary resolution and the 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.
Village Board actions after hearing.
After the hearing upon any proposed work or improvement, the Village Board may approve, disapprove or modify, or the Village Board may rerefer the report prepared under Subsections D and E above to the designated officer or employee with directions to change the plans and specifications and to accomplish a fair and equitable assessment.
If an assessment is made against any property and an award of compensation or damages is made in favor of the same property, the Village Board shall assess against or award in favor of the property only the difference between the assessment of benefits and the award of damages or compensation.
When the Village Board finally determines to proceed with the work or improvement, the Village Board shall approve the plans and specifications and adopt a resolution directing that the work or improvement be carried out and paid for in accordance with the report as finally approved.
The Village Clerk shall publish the final resolution as a Class 1 notice, under Ch. 985, Wis. Stats., in the assessment district and a copy of the resolution shall be mailed to every interested person whose post office address is known, or can be ascertained with reasonable diligence.
Combining assessments. If more than a single type of project is undertaken as part of a general improvement affecting any property, the Village Board may finally combine the assessments for all purposes as a single assessment on each property affected, if each property owner may object to the assessment for any single purpose or for more than one purpose.
Amending, canceling or confirming prior assessment. If the actual cost of any project, upon completion or after the receipt of bids, is found to vary materially from the estimates, if any assessment is void or invalid, or if the Village Board decides to reconsider and reopen any assessment, the Village Board may, after giving notice as required in Subsection G(1) above and after a public bearing, amend, cancel or confirm the prior assessment. A notice of the resolution amending, canceling or confirming the prior assessment shall be given by the Village Clerk as provided in Subsection H(4) above.
Reducing assessment. If the cost of the project is less than the special assessments levied, the Village Board, without notice or hearing, shall reduce each special assessment proportionately and if any assessments or installments have been paid the excess over cost shall be applied to reduce succeeding unpaid installments, if the property owner has elected to pay in installments, or refunded to the property owner.
A person having an interest in a parcel of land affected by a determination of the Village Board under Subsection H(3), J or K above, may, within 90 days after the date of the notice or of the publication of the final resolution under Subsection H(4) above, appeal the determination to the circuit court of the county in which the property is located. The person appealing shall serve a written notice of appeal upon the Village Clerk and execute a bond to the Village in the sum of $150 with two sureties or a bonding company to be approved by the Village Clerk, conditioned for the faithful prosecution of the appeal and the payment of all costs that may be adjudged against that person. The Village Clerk, if an appeal is taken, shall prepare a brief statement of the proceedings in the matter before the Village Board, with its decision on the matter, and shall transmit the statement with the original or certified copies of all the papers in the matter to the clerk of the circuit court.
The appeal shall be tried and determined in the same manner as cases originally commenced in circuit court, and costs awarded as provided in § 893.80, Wis. Stats.
If a contract has been made for making the improvement the appeal does not affect the contract, and certificates or bonds may be issued in anticipation of the collection of the entire assessment for the improvement, including the assessment on any property represented in the appeal as if the appeal had not been taken.
Upon appeal under this subsection, the court may, based on the improvement as actually constructed, render a judgment affirming, annulling or modifying and affirming, as modified, the action or decision of the Village Board. If the court finds that any assessment or any award of damages is excessive or insufficient, the assessment or award need not be annulled, but the court may reduce or increase the assessment or award of damages and affirm the assessment or award as so modified.
An appeal under this subsection is the sole remedy of any person aggrieved by a determination of the Village Board, whether or not the improvement was made according to the plans and specifications, and shall raise any question of law or fact, stated in the notice of appeal, involving the making of the improvement, the assessment of benefits or the award of damages or the levy of any special assessment. The limitation in Subsection L(1) above does not apply to appeals based on fraud or on latent defects in the construction of the improvement discovered after the period of limitation.
It is a condition to the maintenance of an appeal that any assessment appealed from shall be paid when the assessment or any installments become due. If there is a default in making a payment, the appeal shall be dismissed.
Lien on property. Every special assessment levied under this section is a lien on the property against which it is levied on behalf of the Village or the owner of any certificate, bond or other document issued by any public authority, evidencing ownership of or any interest in the special assessment, from the date of determination of the assessment by the Village Board. The Village Board shall provide for the collection of the assessments and may establish penalties for payment after the due date. The Village Board shall provide that all assessments or installments that are not paid by the date specified shall be extended upon the tax roll as a delinquent special assessment, as defined under § 74.01(3), Wis. Stats., against the property and all proceedings in relation to the collection, return and sale of property for delinquent real estate taxes apply to the special assessment, except as otherwise provided by statute.
Reassessment. If a special assessment levied under this section is held invalid because this section is found to be unconstitutional, the Village Board may reassess the special assessment under any applicable law.
Timing. This section does not require the special assessment process be completed before any work is done. The Village may levy and collect special assessments under this section before or after approving the plans and specifications, contracting for the work or improvement, or completing the work or improvement.
[Added 11-4-2019 by Ord. No. 2019-08]
Services defined. In this section, "service" includes, but is not limited to, snow and ice removal, weed elimination, street sprinkling, oiling and tarring, repair of sidewalks or curb and gutter, garbage and refuse disposal, recycling, stormwater management, including construction of stormwater management facilities, tree care, removal and disposition of dead animals under § 60.23(2), Wis. Stats., loan repayment under § 70.57(4)(b), Wis. Stats., soil conservation work under § 92.115, Wis. Stats, and snow removal under § 86.105, Wis. Stats.
Village Board may impose special charge. The Village Board may impose a special charge against real property for current services rendered by allocating all or part of the cost of the service to the property served. The authority under this section is in addition to any other method provided by law.
Notice. Except as provided in Subsection D below, the Village Board may determine the manner of providing notice of a special charge.
Street tarring and repair of sidewalks, curbs or gutters. Before a special charge for street tarring or the repair of sidewalks, curbs, or gutters may be imposed, a public hearing shall be held by the Village Board on whether the service in question will be funded in whole or in part by a special charge. Any interested person may testify at the hearing. Notice of the hearing shall be by Class 1 notice under Chapter 985, Wis. Stats., published at least 20 days before the hearing. A copy of the notice shall be mailed at least 10 days before the hearing to each interested person whose address is known or can be ascertained with reasonable diligence. The notice under this section shall state the date, time and location of the hearing, the subject matter of the hearing and that any interested person may testify.
Payment and delinquency. A special charge is not payable in installments. If a special charge is not paid within the time determined by the Village Board, the special charge is delinquent. A delinquent special charge becomes a lien on the property against which it is imposed as of the date of delinquency. The delinquent special charge shall be included in the current or next tax roll for collection and settlement under Chapter 74, Wis. Stats.
Limitation for arrearages owed to public utility. Except with respect to stormwater management, including construction of stormwater management facilities, no special charge may be imposed under this section to collect arrearages owned a municipal public utility.
Limitation on fees for certain assistance calls. Notwithstanding Subsection B above, no fee shall be imposed on the owner or occupant of property for a call for assistance that is made by the owner or occupant requesting law enforcement services that relate to any of the following: