[Amended by Ord. No. 1999-20; Ord. No. 2000-18; Ord. No. 2004-1; Ord. No. 2006-4; Ord. No. 2008-5; Ord. No. 2008-19; Ord.
No. 2008-29; Ord. No. 2011-7; 10-9-2019 by Ord. No.
2019-12]
A. Designation of banking institutions. Pursuant to § 34.05,
Wis. Stats., the County Board of Supervisors shall establish by resolution
the banking institutions in Washington County designated as public
depositories for all public moneys coming into the hands of the Washington
County Treasurer.
B. Designation of working banks. The BMO Harris Bank, NA, 321 North
Main Street, West Bend, WI 53095, is hereby designated as the working
bank for Washington County.
[Amended by Ord. No. 2001-8; Ord. No. 2003-42; 9-11-2019 by Res. No. 2019-16; 2-9-2022 by Ord. No. 2021-10]
The County Executive is hereby authorized to oversee the investment
of County funds not immediately needed in any of those investments
authorized by § 66.0603, Wis. Stats. Day-to-day management
of investments may be delegated to the County Treasurer with the approval
of the Executive Committee.
[Amended by Ord. No. 2001-8]
Pursuant to § 66.0607, Wis. Stats., there may be affixed
to the order checks drawn by and upon Washington County the facsimile
signature of the County Clerk, the County Treasurer and the County
Board Chairperson.
[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.
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.
[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.
[Amended by Ord. No. 2005-30; Ord. No. 2010-8; 6-8-2022 by Ord. No. 2022-2
A. 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.
B. 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.
C. 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.
[Added by Ord. No. 2016-27]
A. 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.
B. 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.
C. Procedure.
(1) 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]
(2) Disbursement. No disbursement of funds shall be made unless all of
the following actions occur:
(a)
A complete written request is made containing all information required in Subsection
C(1); and
(b)
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.
[Added 11-10-2021 by Ord. No. 2021-8]
A. 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."
B. 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.
[Added by Ord. No. 2016-20]
A. 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.
B. 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.
C. 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
(1)
The delinquent annual installment(s) due when the county initiates
the in rem property tax foreclosure on the subject property;
(2)
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;
(3)
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
(4)
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.
WISCONSIN PACE COMMISSION
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.
D. 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.
E. 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.
F. Loan approval.
(1) 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.
(2) The County shall approve the financing arrangements between a borrower
and PACE lender.
G. Supplemental agreement.
(1) The County, the borrower and the PACE lender shall execute the supplemental
agreement which, without limitation:
(a)
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;
(b)
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.
(2) 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.
(3) Each PACE loan shall be amortized over the term of the PACE loan
as provided in the supplemental agreement.
(4) The annual payments of a PACE loan may be payable in installments
as authorized by § 66.0627, Wis. Stat., as amended.
H. Annual installments added to tax rolls. Upon the request of the program
administrator, the County shall place each year's annual installment
on the tax roll for the subject property as permitted pursuant to
§ 66.0627, Wis. Stat., as amended.
I. Remittance of special charges. The County shall promptly remit to
the Wisconsin PACE Commission any payment(s) for a special charge
imposed under this section, including penalties, interest and charges
thereon, it may receive pursuant to the procedures and distribution
set forth in Ch. 74, Wis. Stats., as amended.
J. Property tax foreclosure procedures. The County has elected to utilize the provisions of § 75.521, Wis. Stats., as amended, by adoption of §
49-10 of this chapter of the Code of Washington County for the purpose of enforcing tax liens if a subject property owner fails to pay any special charges imposed on the subject property under this section as required.
K. Sale of foreclosed property. If the County prevails in an in rem
property tax foreclosure action against a subject property, the County
shall diligently proceed to sell the subject property pursuant to
the procedures set forth in § 75.69, Wis. Stats., as amended.
L. Distribution of foreclosure proceeds. The County Treasurer shall
follow the procedures set forth in § 75.36, Wis. Stats.,
as amended, to distribute the proceeds from the sale of a subject
property.