[1969 Code; 2016 Code]
(A)
Annually before September 2, each officer, department or board having
fiscal powers or responsibilities shall file with the city administrator
an itemized statement of disbursements to be made to carry out the
powers and duties of such officer, department or board for the ensuing
calendar year. Such statement shall be presented in the form prescribed
by the city administrator and shall be designated as the "fiscal estimates"
and shall be as nearly uniform as possible for the main fiscal categories
applicable to such officer, department or board.
(B)
The city administrator shall consider such fiscal estimates in consultation
with the officer, department director or presiding officer, and shall
then determine the total amount to be recommended in the budget for
such officer, department or board.
(C)
Annually before October 2 the city administrator shall prepare and
submit to the finance and taxation committee a proposed 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)
All existing indebtedness and all anticipated revenue from all
sources during the ensuing year and likewise list all proposed appropriations
for each department activity and reserve account during the ensuing
year.
(2)
Actual revenues and expenditures for the preceding year, actual
revenues and expenditures for not less than the first six months of
the current year, all estimated revenues and expenditures for the
balance of the current year and for informational purposes list by
fund all anticipated unexpended or unappropriated balances, and surpluses,
if any.
(3)
Such other information as may be required by the finance and
taxation committee.
(D)
Annually before November 2 the finance and taxation committee shall
submit to the council a proposed annual budget and the draft of an
appropriation resolution providing for the expenditures proposed for
the ensuing fiscal year. Upon the submission of the proposed appropriation
resolution to the council it shall be deemed to have been regularly
introduced therein. The council shall hold a public hearing on the
budget and the proposed appropriation resolution by giving notice
thereof and conducting said hearing in the manner prescribed by section
65.90, Wisconsin statutes. 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)
Upon written recommendation of the finance and taxation 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 10 days thereafter in a newspaper of general
circulation in the city as a class one notice.
(F)
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 resolution, or of such resolution when
changed as authorized by subsection (E) of this section. At the close
of each fiscal year any unencumbered balance of an appropriation shall
revert to the general fund and shall be subject to re-appropriation;
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.
[7-7-1992; 2016 Code]
(A)
Overdue or delinquent real estate taxes, personal property taxes,
special assessments, special charges and special taxes that are included
in the tax roll are subject to an interest charge of one percent per
month or fraction of a month pursuant to section 74.47(1) of the Wisconsin
statutes.
(B)
In addition to the interest charge, overdue or delinquent real estate,
personal property taxes, special assessments, special charges and
special taxes that are included on the tax roll shall be subject to
a penalty of one-half of one percent per month or fraction of a month
as authorized by section 74.47(2) of the Wisconsin statutes.
(C)
All interest and penalties on payments of delinquent personal property
taxes collected by the city treasurer shall be retained by the city
treasurer for the city as authorized by section 74.47(3)(e) of the
Wisconsin statutes.
[12-4-2001; 2016 Code]
All monies owed to the city under contract, license fees, assessments,
fines, forfeitures or any other payments due by any party shall be
paid to the city in legal tender of the United States of America;
provided, however, city agents and employees may accept checks or
drafts in payment if the tendering party agrees to pay a service charge,
in an amount set from time to time by resolution of the council, on
such checks or drafts which are dishonored for any reason whatsoever,
which charge shall be in addition to remedies available if suit is
commenced. The tendering party shall be deemed to have agreed to the
foregoing service charge by issuing such check or draft. However,
where convenient and where such checks or drafts are accepted as a
matter of course, the city departments are directed to post a sign
or other written notice to advise the payer of such charge at the
place where the check or draft is tendered. Departments are authorized
to refuse to accept a check or draft from any person who has an outstanding
obligation to the city for the fee assessed by this section. Departments
may also apply any future payments from any person owing a fee first
to the fee and then to the obligation intended to be paid.
