Washington County, WI Finance and Taxation

Every grand and petit juror summoned upon any venire shall be paid the sum of $25 for a full day of attendance and $12.50 for a half day of attendance upon any circuit court and an amount equal to the mileage rate set under § 20.916(8), Wis. Stats. for each mile actually traveled each day in going and returning by the most usual route, the same being pursuant to the provisions of § 756.25, Wis. Stats. In addition, judges are authorized to provide meals for jurors during the course of their duties as shall in the discretion of the judge be necessary.

Court-appointed examiners shall receive a fee as fixed by the court, pursuant to § 51.20(18), Wis. Stats., for participation in commitment proceedings and shall further receive reasonable reimbursement for travel expenses, not to exceed those amounts as provided in Subsection A(1) above as reviewed and approved by the court.

Boards and Commissions.

[Amended by Ord. No. 2001-8; Ord. No. 2001-50; Ord. No. 2002-18; Ord. No. 2006-26; Ord. No. 2007-38; Ord. No. 2008-8; 8-12-2020 by Ord. No. 2020-3; 5-12-2021 by Ord. No. 2021-3]

Members of Aging and Disability Resource Center Board, County Library Board, Ethics Board, and Human Services Board who are not County Board Supervisors shall be paid the sum of $35 for each day's service and mileage as provided in FINP-6 - Travel Expense Policy for each mile traveled in the discharge of their duties.

Members of the County Board of Canvassers shall be paid the sum of $35 for each day's service and mileage as provided in FINP-6 - Travel Expense Policy for each mile traveled in the discharge of their duties, the same being pursuant to the provisions of § 7.03, Wis. Stats.

Municipal Assessors called to meetings by the Supervisor of Assessments pursuant to § 73.06(1), Wis. Stats., shall be paid the sum of $25 per day to attend such meetings and mileage as provided in FINP-6 - Travel Expense Policy for each mile traveled to attend such meetings.

Condemnation Commissioners shall be compensated for actual service at an hourly rate of $10. Commissioners shall also receive mileage as provided in FINP-6 - Travel Expense Policy for necessary and direct round-trip travel from their homes to the place where the Condemnation Commission conducts its hearings. The chairperson of the County Commission shall receive such reasonable sum, computed at the hourly rate of $10, as shall be allowed by the Circuit Judge having jurisdiction over the hearing, for his or her administrative work in selecting and notifying the Commissioners to serve in the condemnation hearing and his or her necessary out-of-pocket expenses in connection with the hearing. All such compensation and expenses shall be paid by the condemnor on order approved by the Circuit Judge.

(5)

Members of the County Traffic Safety Commission, Board of Health and the Veterans' Service Commission who are not County Board members, or individuals otherwise compensated, shall be paid the sum of $35 for each day's service and mileage as provided in FINP-6 - Travel Expense Policy for each mile traveled in the discharge of their duties.

(6)

Members of the Nutrition Project Council shall be reimbursed for their actual and necessary expenses incurred in performing council duties, including mileage as provided in FINP-6 - Travel Expense Policy.

(7)

Home-delivered meal program volunteers and benefit specialist volunteers shall be reimbursed for mileage as provided in FINP-6 - Travel Expense Policy for each mile traveled in the discharge of their duties, subject to the availability of state or federal funding.

(8)

Members appointed to an advisory committee, whether appointed by the County Board or the County Executive, who are not County Board members, shall be paid the sum of $35 for each day's service.

Mileage and other reimbursement.

[Amended by Ord. No. 2000-19; Ord. No. 2001-8; Ord. No. 2003-42; Ord. No. 2015-21; 12-12-2018 by Ord. No. 2018-12; 9-11-2019 by Res. No. 2019-16; 2-9-2022 by Ord. No. 2021-10; 3-9-2022 by Ord. No. 2021-13]

County Board Supervisors, elective officials, deputy officials, appointive officials and employees of Washington County seeking reimbursement of expenses pursuant to §§ 59.10(3)(g) and 59.22, Wis. Stats., shall be paid in accordance with FINP-6 – Travel Expense Policy.

No reimbursement shall be provided for any meal eaten within the geographical limits of Washington County except as follows:

The cost of registration and meals to County officials in attendance at meetings or seminars hosted by Washington County and preapproved by the appropriate County Board standing committee.

Expenses incurred by the Chairperson of the Washington County Board and County Executive while representing the interests of Washington County in his or her official capacity.

(c)

Host expenses in full, as long as reasonable, with approval of the standing committee.

County Board compensation.

[Amended by Ord. No. 1999-19; Ord. No. 2018-1]

County Board Supervisors shall receive a salary, pursuant to § 59.10(1)(c), Wis. Stats., of $550 per month, and the County Board Chairperson shall receive a salary of $1,700 per month.

[Amended 10-14-2020]

The County Board Chairperson shall not be eligible to collect mileage to and from his or her residence and the County courthouse during the regularly scheduled hours of the courthouse.

County Board Supervisors, other than the County Board Chairperson, shall be paid, pursuant to § 59.10(1)(c), Wis. Stats., a per diem for in the amount of $20 for each meeting attended in excess of 30 meetings. Per diem eligibility will commence on the first day after the day on which the 30th meeting is attended.

The per diem maximum referred to in § 83.015(1)(b), Wis. Stats., is set at $3,500.

Where this section permits mileage and per diem for meeting attendance at non-County Board entities, and the non-County Board entity provides mileage, no claim for mileage under this section shall be permitted; however, if the non-County Board entity provides per diem and the County Board rate would provide a greater amount, the supervisor may claim the difference as per diem.

As used in this section, "meeting" has that definition ascribed to it by the Open Meeting Law, § 19.82(2), Wis. Stats., and shall also include services other than at meetings where authorized by the County Board Chairperson or by the committee of which the supervisor is a member and shall include attendance at meetings of governmental and quasi-governmental entities, including, but not limited to, the Area Agency on Aging District 2-B, the Community Options Planning Committee, the County Library Services Board, the East Wisconsin Railroad Consortium, the Economic Development Program Advisory Committee, the Federated Library Systems Board, the Inland Lakes Protection District Commissioners, the Land Information Board, the Local Emergency Planning Committee, the Southeastern Wisconsin Regional Planning Commission, the University of Wisconsin-Milwaukee-Washington County Board of Commissioners, the W-O-W Workforce Development Board, the Wisconsin Counties Association and its affiliates, where a County Board Supervisor is attending by virtue of an appointment to that entity by the County Board Chairperson or the Board or where attendance at meetings of the entity is a direct responsibility of that supervisor's County Board or committee service with prior approval of the County Board Chairperson.

[Amended 2-9-2022 by Ord. No. 2021-10]

§ 49-5 Official bonds.

Individual amounts.

Pursuant to § 59.21, Wis. Stats., the amounts of official bonds for elective officials shall be as follows:

[Amended by Ord. No. 2001-49; Ord. No. 2003-42]

County Clerk	$10,000
County Treasurer	In accordance with the formula contained in § 59.21(1)(b), Wis. Stats.
Sheriff	$25,000
Clerk of Courts	$50,000
District Attorney	$4,000
Register of Deeds	$10,000

Pursuant to § 59.21(1)(h), Wis. Stats. and Chapter 70, Officers and Employees, Article IV, Surveyor, of the Code of Washington County, the official bond of the County Engineer/Surveyor shall be in the sum of $5,000.

Pursuant to § 45.81(2), Wis. Stats., the official bond for each County Veterans' Service Commission member and for the Veterans' Service Officer shall be in an amount equal to the tax levied in the current year for the expenditure by the Commission, but in any event not less than $3,000.

Public employee blanket position bond. Pursuant to § 19.07, Wis. Stats., officers, officials, department heads, employees, deputy sheriffs, and appointees not specifically enumerated in this section shall be combined in a public employee blanket position bond in the sum of $200,000. Included herein, without limitation because of enumeration, are the following:[1]

[Amended by Ord. No. 2001-8; Ord. No. 2001-49; Ord. No. 2003-42; Ord. No. 2011-1]

The Highway Commissioner, who is required to be bonded by § 83.01(5), Wis. Stats.; provided, however, that $15,000 additional ($20,000 total) indemnification shall be provided.

The Campus Administrator of the Samaritan Health Center, who is required to be bonded by § 46.19(2), Wis. Stats.; provided, however, that $40,000 additional ($45,000 total) indemnification shall be provided.

The Human Services Director, who is required to be bonded by § PW-PA 20.16, Wis. Adm. Code; provided, however, that $5,000 additional ($10,000 total) indemnification shall be provided.

[Amended 10-9-2019 by Ord. No. 2019-12]

The Executive Committee of the County Board is empowered to authorize coverage in excess of the blanket bond in those individual situations, and in such amounts, as it deems to be in the best interest of Washington County.

[Amended 2-9-2022 by Ord. No. 2021-10]

(5)

The Medical Examiner, who is required to be bonded by § 59.38(3), Wis. Stats., by two or more sufficient sureties in such penal sum as the Board determines.

[1]

Editor's Note: Original Sec. 4.21(2)(a) of the 1998 Code, regarding the Samaritan Committee, which immediately followed this subsection, was repealed 10-9-2019 by Ord. No. 2019-12.

Approval and filing.

[Amended by Ord. No. 2003-42]

Pursuant to § 59.21(2) and (3), Wis. Stats., the Executive Committee of the County Board shall annually review and approve the licensed surety companies executing and guaranteeing the various bonds, and shall report to the County Board, in writing, the committee's action on all bonds.

[Amended 2-9-2022 by Ord. No. 2021-10]

In accordance with § 19.01(4m), Wis. Stats., all bonds required by statute or this section shall be approved by the County Attorney as to amount, form and execution before such bonds shall be accepted for filing. The County Clerk shall notify, in writing, the County Board or County Board Chairperson within five days after the entry of any County officer upon his or her term of office or after any County employee required to be bonded has entered upon his or her employment, stating whether or not the required bond has been provided, and such notice shall be published with the proceedings of the County Board.

Premiums. Pursuant to §§ 59.21(3) and 19.01(8), Wis. Stats., the County shall pay the full cost of any official bonds required by state law or this section.

§ 49-6 Delinquent or overdue tax penalty.

Pursuant to § 74.47(2), Wis. Stats., there is hereby imposed a penalty of 0.5% per month in addition to the interest provided for in § 74.47(1), Wis. Stats., on all real estate taxes, personal property taxes, special charges and special assessments overdue or delinquent.

The County Treasurer shall exclude the additional revenue generated by the penalty from the distributions required by Subch. IV of Ch. 74, Wis. Stats.

§ 49-7 Settlement for taxes and special assessments.

[Amended 2-9-2022 by Ord. No. 2021-10]

The County Treasurer may settle in full for taxes or special assessments, or both, appearing on the current tax rolls at any time after the return of such taxes and public assessments, as authorized by § 74.12(9), Wis. Stats. The County Treasurer, subject to the approval of the Executive Committee, may, upon receipt of any special assessment for public improvements entered in the tax roll which has not been paid to the municipal treasurer with other taxes, accept such assessments as delinquent in trust for collection.

§ 49-8 In rem foreclosure of tax lines.

Washington County elects to adopt the provisions of § 75.521, Wis. Stats., for the purpose of enforcing tax liens in Washington County in the cases where the procedure provided by § 75.521, Wis. Stats., is applicable.

§ 49-9 Dishonored checks.

[Amended by Ord. No. 2007-22; Ord. No. 2010-7]

County departments accepting checks are hereby authorized to charge a fee of $35 for all checks returned due to insufficient funds or where a stop payment order has been issued. Departments are authorized to refuse to accept a check from any person who has an outstanding obligation to pay the fee assessed by this section. Departments may also apply any future payments from any person owing a fee to the fee first and then to the obligation intended to be paid; however, the person making the payment shall be notified that a balance remains due the County because of the application of the payment to the fee.

§ 49-10 Tax deed sales.

Preference to former owner to repurchase. In the sale of tax-deeded lands, the former owner who lost his or her title through delinquent tax collection enforcement procedure or the person's heirs shall be given preference in the right to purchase such lands as provided in this section.

Notice requirements; exception. Sales under this section shall be exempt from all of the provisions of § 75.69, Wis. Stats.

Notice to former owner. The County Attorney shall notify the former owners, as shown in the records of the Real Property Lister/GIS Manager, of the provisions of this section. The notice shall give a date certain for response no later than 21 days after the date of the notice. Failure to respond within the time limit shall result in a loss of all rights under this section. Reasonable extensions may be granted by the Executive Committee for good cause. There shall be no appeal of the Committee determination.

[Amended 2-9-2022 by Ord. No. 2021-10]

Conditions of purchase. The former owner or the owner's heir shall indicate his or her intent to exercise the preference under this section by application to the Washington County Clerk's office. The application shall contain:

The name and address of the person claiming preference.

The legal description or other accurate identification of the property in question.

Full payment of the taxes, interest and penalties currently outstanding, any out-of-pocket costs incurred by Washington County in the processing of delinquent tax collection enforcement procedure as determined by the County Clerk and payment of the fee established in Subsection D(4) below.

A sum equal to 10% of the total taxes, interest and penalties due; however, not less than $30 nor more than $200, which is intended to offset the indirect costs of the County in processing the application for preference.

(5)

The names and addresses of any other persons claiming ownership, and any lien holders, whether or not of record.

(6)

Appropriate assurances that the interests of any lienholders or mortgage holders shall be reinstated to their same position prior to the taking of the tax deed.

(7)

All sums paid with the application shall be returned if the application is denied.

Notice to persons claiming ownership, liens and mortgage holders. The County Attorney shall notify all persons claiming ownership and any lienholders and mortgage holders of the application for preference, but shall have no obligation to search for other owners, lienholders or mortgage holders not reported by the applicant and not directly known to the County Clerk.

Conveyance of property. If the original owner seeks return and if there is no objection, the County Clerk may convey the property to the former owner in the name in which the property was held when the County took title. In all other cases, the County Clerk shall present the application to the Executive Committee, who shall determine if all information as required is in order, that the required payment has been made, and that the interests of all owners, lienholders and mortgage holders have been protected as required in this chapter. If everything is in order, the Executive Committee shall order issuance of a quit claim deed to the former owner or his or her heirs. The Executive Committee may direct the attachment or conditions to the quit claim deed to protect the interests of lien or mortgage holders. The Executive Committee may reject any application where its approval will hamper other tax collection efforts or where it is in the best interests of Washington County to retain the property.[1]

[Amended 2-9-2022 by Ord. No. 2021-10]

[1]

Editor's Note: Original Sec. 4.27 of the 1998 Code, Grant application procedure, as amended by Ord. No. 2017-16, which immediately followed this subsection, was repealed 10-9-2019 by Ord. No. 2019-12.

§ 49-11 County sales and use tax.

[Amended by Ord. No. 2005-30; Ord. No. 2010-8; 6-8-2022 by Ord. No. 2022-2

Imposition of tax. There is hereby imposed a County sales and use tax at the rate of 0.5% under the authority granted in Subch. V of Ch. 77, Wis. Stats.

Purpose. The sales and use tax imposed by this section is for the purpose of directly reducing the property tax levy by applying revenues derived from the sales and use tax for the approved capital improvement program, including County Board-approved private economic development projects and debt retirement from capital projects, thus reducing the then-current and anticipated debt levy, which is excepted from the levy limits established in § 66.0602, Wis. Stats. Proceeds from the sales and use tax shall be reflected in the biennial operating budget as set forth in Subsection C below.

Allocations. At least 40% of the estimated proceeds from the County sales and use tax shall be allocated to directly offset the County property tax levy in the biennial operating budget, and no more than 60% of the estimated proceeds from the County sales and use tax shall be allocated in the biennial budget to support the annual capital plan authorized by the County Board and for which the County Board would otherwise borrow money to fund.

§ 49-12 Cash disbursements.

[Added by Ord. No. 2016-27]

Purpose. It is fiscally prudent to have reasonable internal controls in place for the protection of County funds so that disbursements are made for valid business purposes by authorized individuals in compliance with applicable policies to ensure accountability.

Applicability. This procedure shall apply to cash disbursements of any kind, including, but not limited to, cash, check, wire transfer, money order or similar instruments, whether electronic or paper. Internal policies and procedures shall be followed for disbursements requested through Accounts Payable. This cash disbursement procedure does not apply to payroll or petty cash.

Procedure.

Request. Cash disbursements of funds not requested through Accounts Payable shall be requested, in writing, by the County Executive, County Department Head or Elected Department Head, as appropriate for the request, directed to the County Treasurer with a copy to the Finance Director. The written request shall designate the budget center account for the project, product or service from which the payment shall be made, or County Board resolution authorizing allocating the funds, a reference to the fully executed contract, and a statement specifying the purpose of the project, product or service.

[Amended 9-11-2019 by Res. No. 2019-16]

Disbursement. No disbursement of funds shall be made unless all of the following actions occur:

A complete written request is made containing all information required in Subsection C(1); and

The written request includes at least two approvals from the following list of authorized approvers: County Board Chair, County Executive, County Clerk, and Finance Director.

[Amended 9-11-2019 by Res. No. 2019-16]

(c)

The Finance Director, or designee, verifies in writing the availability of the budgeted funds and the accuracy of the budget center account on the request form; and

(d)

The County Treasurer, or designee, verifies in writing the availability of the cash funds and the Finance Director's written verification of the transaction.

§ 49-13 Property Tax Relief Fund.

[Added 11-10-2021 by Ord. No. 2021-8[1]]

Funds within any given fund balance that exceed established acceptable levels as set forth in the then-existing General Fund reserve policy shall be deemed "excess funds."

All "excess funds" shall automatically be deposited in the Property Tax Relief Fund each year, except that any decision by the County to divert excess funds from such deposit shall be made upon a vote of 2/3 members elect of the Washington County Board of Supervisors.

[1]

Editor's Note: This ordinance also redesignated former § 49-13 as § 49-14.

§ 49-14 Property Assessed Clean Energy (PACE) financing.

[Added by Ord. No. 2016-20]

Findings and purpose. Washington County finds that renovations or additions to properties located in Washington County made to improve energy efficiency, improve water efficiency and/or use renewable resource applications increase property values, stimulate local economic activity, provide local and global environmental benefits, and promote the general welfare of Washington County residents. The purpose of PACE financing is to facilitate loans arranged by property owners or lessees to make such improvements by treating loan principal and interest, fees, and other charges as special charges eligible for inclusion on the tax roll for properties benefiting from PACE financing.

Statutory authority. This section is enacted pursuant to § 66.0627, Wis. Stats., as amended, which authorizes a county to make a loan or enter into an agreement regarding loan repayments to a third party for owner-arranged or lessee-arranged financing, to an owner or a lessee of a premises located in the county for making or installing an energy efficiency improvement, a water efficiency improvement or a renewable resource application to a premises.

Definitions. Unless specifically defined below, words and phrases used in this section shall be interpreted so as to give common-law meaning and to give this section its most reasonable application.

ANNUAL INSTALLMENT

The portion of the PACE loan that is due and payable for a particular year under the supplemental agreement.

BORROWER

The property owner or lessee of the subject property that borrows the proceeds of a PACE loan.

DEFAULT LOAN BALANCE

The outstanding balance, whether or not due, of a PACE loan at the time that Washington County receives foreclosure proceeds.

FORECLOSURE PROCEEDS

The proceeds received by Washington County from the disposition of a subject property through an in rem property tax foreclosure.

LOAN AMOUNT

The principal, interest, administrative fees (including the program administrator's fees) and other loan charges to be paid by the borrower under the PACE loan.

PACE

The acronym for Property Assessed Clean Energy.

PACE DEFAULT PROVISIONS

The delinquent annual installment(s) due when the county initiates the in rem property tax foreclosure on the subject property;

Any additional annual installment(s) that become due between the time that the County initiates in rem property tax foreclosure on the subject property and the date the County receives the foreclosure proceeds;

Any default interest charges applied to unpaid annual installments referenced in Subsections (1) and (2) of this definition, above, as provided in the supplemental agreement; and

WISCONSIN PACE COMMISSION

Any default loan balance.

PACE LENDER

Any lending organization, financial institution, lending company or organization, association, firm, corporation, partnership, limited liability company, trust, joint venture or other legal entity, or a political subdivision as defined in § 66.0627, Wis. Stats., that make a PACE loan.

PACE LOAN

A loan made by a PACE lender to a borrower under this section for energy efficiency improvements, water efficiency improvements, or renewable resource applications made to or installed on a subject property.

PROGRAM ADMINISTRATOR

The person retained by the Wisconsin PACE Commission as provided in Subsection E of this section.

SUBJECT PROPERTY

Any premises located in the County on which energy efficiency improvements, water efficiency improvements, or renewable resource applications are being or have been made and financed through an outstanding PACE loan.

SUPPLEMENTAL AGREEMENT

A written agreement among a borrower, a PACE lender and the County, as provided for in Subsection G of this section.

The Wisconsin PACE Commission formed under § 66.0301, Wis. Stats., as amended, by the County and one or more other political subdivisions as defined in § 66.0627, Wis. Stats., pursuant to a joint exercise of powers agreement relating to the Wisconsin PACE Commission dated _____, as amended.

PACE loans as special charges; delinquent amounts as liens. Any PACE loan made and secured pursuant to this section shall be considered a special charge on the subject property. Any annual installment or portion of a PACE loan made and secured pursuant to this section that becomes delinquent according to the terms of the PACE loan shall be a lien against the subject property and placed on the tax roll, as permitted pursuant to § 66.0627, Wis. Stats., as amended.

Wisconsin PACE Commission. The Wisconsin PACE Commission is further authorized to retain a program administrator to act as its agent and administer the PACE program, subject to adherence with PACE program requirements consistent with this section and § 66.0627, Wis. Stats., as amended.

Loan approval.

A prospective borrower applying for a PACE loan shall comply with the loan application process set forth in the program manual approved by the County.

The County shall approve the financing arrangements between a borrower and PACE lender.

Supplemental agreement.

The County, the borrower and the PACE lender shall execute the supplemental agreement which, without limitation:

Shall inform the participants that the PACE loan amount shall be imposed as and considered a special charge, and each year's annual installment may be included on the property tax roll of the subject property as a special charge, and an annual installment that is delinquent shall be a lien against the subject property pursuant to § 66.0627, Wis. Stats., as amended;

Shall recite the amount and the term of the PACE loan;

(c)

Shall provide for the amount, or a method for determining the amount, of the annual installment due each year;

(d)

Shall provide whether default interest may be applied to unpaid annual installments;

(e)

Shall require the PACE lender and the borrower to comply with all federal, state and local lending and disclosure requirements;

(f)

Shall provide for any fees payable to the county and/or program administrator;

(g)

Shall recite that the supplemental agreement is a covenant that runs with the land and require that it be recorded;

(h)

May provide for prepayments of annual installments by the borrower with a resulting reduction in the special charge for the prepayment, subject to any prepayment premium charged by the PACE lender, if any; and

(i)

May allow for amendment by the parties.

Prior to executing the supplemental agreement, the owner of the subject property, if different from the borrower, and any existing mortgage holder(s), lienholder, land contract vendor, and assignee on the subject property must have executed separate written consent for the borrower's use of PACE financing for the subject property and the special charge that will be imposed under this section and its consequences, including the remedies for collecting the special charge.

Each PACE loan shall be amortized over the term of the PACE loan as provided in the supplemental agreement.