[Code 1993, § 3.07]
(a) 
Financial records. The Clerk-Treasurer may destroy the following nonutility records of which he is the legal custodian, and which are considered obsolete, after completion of an audit by state auditors or an auditor licensed under Wis. Stats. Ch. 442, but not less than seven years after payment or receipt of any sum involved in the particular transaction, unless a shorter period of time has been fixed or will in the future be fixed by the state public records board pursuant to Wis. Stats. § 16.61(3)(e), and then after such shorter period:
(1) 
Bank statements, deposit books, slips and stubs.
(2) 
Bonds and coupons, after maturity.
(3) 
Cancelled checks, duplicates and check stubs.
(4) 
License and permit applications, stubs and duplicates.
(5) 
Official bonds.
(6) 
Payrolls and other time and employment records of personnel included under the state retirement plan.
(7) 
Receipt forms.
(8) 
Special assessment records.
(9) 
Vouchers, requisitions, purchase orders and all supporting documents pertaining thereto.
(10) 
Vouchers and supporting documents pertaining to charges not included in plant accounts of municipal utilities and the sewer department.
(11) 
Other municipal utility and sewer department records, with the written approval of the state public service commission.
(b) 
Utility records. Village officers may destroy the following utility records, subject to the regulations by the state public service commission and the Village sewer department, of which they are the legal custodians and which are considered obsolete, after completion of an audit by state auditors or an auditor licensed under Wis. Stats. Ch. 442, but not less than two years after payment or receipt of the sum involved in the applicable transaction:
(1) 
Water and sewer stubs and receipts of current billings.
(2) 
Customers' ledgers.
(3) 
Vouchers and supporting documents pertaining to charges not included in plant accounts.
(c) 
Other records. Village officers may destroy the following records which are considered obsolete, but not less than seven years after the record was effective:
(1) 
Assessment rolls and related records, including Board of Appeals minutes.
(2) 
Contracts and papers relating thereto.
(3) 
Correspondence and communications.
(4) 
Financial reports, other than annual financial reports.
(5) 
Insurance policies.
(6) 
Oaths of office.
(7) 
Reports of boards, commissions, committees and officials duplicated in the Village Board minutes.
(8) 
Resolutions and petitions.
(9) 
Voter cards.
(10) 
Traffic forfeiture and ordinance violation case files.
(d) 
Notice required. At least 60 days' notice shall be given to the state historical society prior to the destruction of any public record described in Subsections (a) — (c) of this section.
(e) 
Interpretation. This section shall not be construed to authorize the destruction of any public record after a lesser period than that prescribed by statute or state administrative regulation.