[Amended 3-3-2008 by Ord.
No. 2008-03; 12-7-2009 by Ord. No. 2009-25; 6-21-2010 by Ord. No. 2010-15; 2-20-2012 by Ord. No. 2012-01; 8-18-2014 by Ord. No.
2014-04; 10-7-2019 by Ord. No. 2019-08]
(1)
CUSTOMER
GROSS RECEIPTS
HOTEL OR MOTEL
PERSON RESPONSIBLE
Definitions.
As used in this section, means any person residing for a
continuous period of time less than one month in a hotel, motel, or
furnished accommodation available to the public.
Has the meaning, insofar as applicable, as defined in Wis.
Stats. § 77.51(4).
A building or a group of buildings in which the public may
obtain accommodations for a consideration, including, without limitation,
such establishments as inns, motels, hotels, tourist rooms, tourist
houses or courts, lodging houses, rooming houses, summer camps, apartment
hotels, resort lodges, and cabins, and any other building in which
accommodations are available to the public, except accommodations
rendered for a continuous period of more than one month and accommodations
furnished by hospitals, sanitariums, or nursing homes, or by corporations
or associations organized and operated exclusively for religious,
charitable, or educational purposes provided no part of the net earnings
of such corporations inure to the benefit of any private shareholder
or individual.
The sole owner of the business subject to this section, the
partners, if a partnership owns the business subject to this chapter,
the corporate president, or designated general manager or agent, if
a corporation owns the business subject to this chapter.
(2)
Room Tax Imposed. Pursuant to Wis. Stats. § 66.0615, a
tax is imposed on the privilege of furnishing at retail rooms or lodging
to customers by hotelkeepers, motel operators, and other persons furnishing
accommodations that are available to the public, irrespective of whether
membership is required for the use of the accommodation. Such tax
shall be at the rate of 10% of the gross receipts from such retail
furnishing of rooms or lodging. Such tax shall be collected from the
customer when the customer's bill is paid, and shall be paid by the
person responsible to the Village Treasurer on a monthly basis. Such
tax shall not be subject to the selective sales tax imposed by Wis.
Stats. § 77.52(2). The proceeds of such tax shall be remitted
to and received by the Treasurer monthly on or before the 20th day
of the following month. Such tax shall be distributed as provided
by resolution of the Board.
(3)
Permit. Every person furnishing rooms or lodging under Section 3.01(2), above shall file with the Treasurer an application for a room tax identification number for each place of business. Every application shall be made upon a form prescribed by the Treasurer and shall set forth the name under which the applicant intends to transact business, location of the place of business, and such other information as the Treasurer requires. The application shall be signed by the owner if a sole proprietor and if not a sole proprietor, by the person responsible who is authorized to act on behalf of the business.
(4)
Tax Number. The Treasurer shall issue to each applicant a separate
number for each place of business within the Village. Such number
is not assignable and is valid only for the person in whose name it
is issued and for the collection of the room tax at the place designated
therein.
(5)
Records to Be Kept. Every person liable for the tax imposed by this
section shall keep, or cause to be kept, such records, receipts, invoices,
and other pertinent papers in such form as the Treasurer requires.
(6)
Filing of Returns.
(a)
Returns to Be Filed. A return shall be filed with the Treasurer by each person responsible, subject to Section 3.01(2), above on or before the day on which such tax is due and payable. Such return shall show the gross receipts of the preceding calendar month from such retail furnishing of rooms or lodging, the amount of tax imposed for such period, and such other information as the Treasurer deems necessary to administer this section. An annual return shall be filed within 90 days of the close of each calendar or fiscal year and shall contain certain such information as the Treasurer requires to administer this section. Each return shall be signed by the person required to file a return, or an authorized agent, but need not be verified by oath. The Treasurer may, for good cause, extend the time of filing any return, but not longer than 30 days from the filing date.
(b)
Failure to File. If any person required to make a return fails, neglects or refuses to do so for the amount and in the manner, form, and time prescribed herein, the Treasurer, according to his or her best judgment, shall determine the amount of the tax due the Village and make a doomage assessment upon the person who fails to file and pay on a timely basis. Each person whose tax is determined by the Treasurer shall pay the amount determined plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment as determined by the Treasurer may be granted until the person files a correct room tax return and permits the Treasurer or an authorized agent to inspect and audit the records of the business required to be kept in Section 3.01 (5) above.
(c)
Late Filing Fee. In addition of any other forfeiture provided herein, whether imposed or not, a forfeiture of $100 shall be imposed upon, and collected from, any person each time such person fails to file the return required in Section 3.01(6)(a) above on a timely basis.
(7)
Treasurer's Right of Inspection and Audit.
(a)
Whenever the Treasurer has probable cause to believe that the correct amount of room tax return is not correct, the Treasurer may cause an inspection and audit of the financial records of any such person subject to Section 3.01(2) above to determine whether or not the correct amount of room tax is assessed, collected, and paid according to Section 3.01 (2) and Section 3.01(6) above.
(b)
In the event any person subject to Section 3.01(2) above fails to comply with a request by the Treasurer or an authorized agent to inspect and audit the person's financial records as in Section 3.01(7)(a) above, such person shall be subject to a forfeiture in the amount of 5% of the tax due at the time of the audit.
(8)
Confidentiality. Information obtained under this section shall be
confidential, except the Treasurer may provide information to persons
using the information in the discharge of duties imposed by law, the
duties of their office, such as the duties of the office of room tax
commissioner, or by order of a court. The Treasurer may publish statistics
classified so as not to disclose the identity of particular returns.
Any person who violates any provision of this subsection shall forfeit
not less than $100 and not more than $300 in addition to the costs
of prosecution.
(9)
Administration and Payment of Taxes. This chapter shall be administered by the Treasurer and the Clerk. The tax imposed for the month is due and payable on the 20th day of the month following the collection of the tax from the customer under Section 3.01(2) above.
(10)
Failure to Pay Tax When Due.
(a)
Forfeitures. In addition to the forfeitures provided in this chapter, and the tax due under this chapter, a forfeiture of 25% of the room tax due for the previous year under Section 3.01 (2) above or $5,000, whichever is less, shall be imposed upon any person or business that allows the monthly tax imposed to be delinquent under this chapter.
(b)
Delinquent Taxes. The tax imposed by this section shall become
delinquent if not paid within 30 days after the due date of the return,
or within 30 days after the expiration of an extension period if one
has been granted. If a return is filed late, or there is no return
filed, the due date for the taxes imposed is the due date of the return.
(c)
Security May Be Required. In order to protect the revenue of
the Village, the Treasurer shall require any person liable for the
tax imposed by this section who fails to pay the tax as herein required
to file with the Treasurer, before of after the permit is issued,
such security, not in excess of $5,000 cash or a surety bond equal
to the prior month's tax as the Treasurer determines. If any taxpayer
fails or refuses to place such security, the Treasurer may refuse
or revoke its permit.
(d)
If any taxpayer is delinquent in the payment of the taxes imposed
by this section, the Treasurer may, upon 10 days' notice after giving
the taxpayer an opportunity to confer, recover the taxes, interest,
and penalties from the security or surety placed with the Treasurer
by such taxpayer. No interest shall be paid or allowed by the Village
to any person for the deposit of such security.
(11)
Disbursement of Tax Proceeds. Pursuant to Wis. Stats., § 66.0615,
the Village obligates itself to enter into an intergovernmental agreement,
with all other municipalities participating in the Room Tax Commission
created there under. Not withstanding the rights and obligations of
the Village to retain or disburse the proceeds of the room tax herein
imposed, whether by contract or otherwise, the Village shall disburse
and pay to the Room Tax Commission the total amount collected by the
Village as and for room tax hereunder, less an amount the Village
may retain for purposes of administering said room tax in the amount
of 4% of the proceeds so disbursed to the Commission. Said amount
shall be used by the Room Tax Commission as provided in Wis. Stats.
§ 66.0615.
(12)
Tax Not To Be Repealed. The room tax imposed by this chapter shall
not be repealed, nor shall said tax be amended or reduced below the
level of 8% of the gross receipts from the retail furnishing of rooms
or lodging while there remains outstanding any indebtedness owing
for construction of the new arena and expanded Convention Center.
(1)
In addition to other methods provided by law, special assessments
for any public work or improvement or any current service may be levied
in accordance with the provisions of this section and the current
special assessment policy.
(2)
Whenever the Board shall determine that any public work or improvement
or any current service shall be financed in whole or in part by special
assessments levied under this section, it shall adopt a resolution
specifying this intention and the time, either before or after completion
of the work or improvement, when the amount of the assessments will
be determined and levied, the number of annual installments, if any,
in which assessments may be paid, the rate of interest to be charged
on the unpaid balance and the terms on which any of the assessments
may be deferred while no use of the improvement is made in connection
with the property.
(3)
The provisions of Wis. Stats. § 66.0701 and § 66.0703
shall apply to special assessments levied under this section except
that, when the governing body determines by resolution that the hearing
on the assessments be held subsequent to the completion of the work
or improvement or the rendering of the service, the report required
by Wis. Stats. § 66.0703(4) shall contain a statement of
the final cost of the work, service, or improvement in lieu of an
estimate of the cost.
(4)
Notice of the time and place of the public hearing on any special
assessment proposed to be levied and notice of the final assessment
and terms of payment thereof shall be given in the manner prescribed
by Wis. Stats. § 66.0703(7) and (8)(d).
(5)
Any special assessment levied under this section shall be a lien
against the property assessed from the date of the final resolution
of the governing body determining the amount of the levy.
(6)
Any person against whose property a special assessment is levied
under this section may appeal therefrom in the manner prescribed by
Wis. Stats. § 66.0703(12) within 40 days of the date of
the final determination of the governing body in accordance with Wis.
Stats. § 66.0701(2).
(7)
Special assessments may be levied upon any parcel of land within
the Village whenever special benefits are conferred upon such parcel
of land by any municipal work or improvement. Special assessments
will be levied as provided for in Wis. Stats. § 66.0703
and the provisions of this policy.
[Amended 5-16-2022 by Ord. No. 2022-09]
(a)
The Board shall use this policy and criteria identified when calculating
special assessments. For cases or issues not covered in this policy
the Board may determine a more appropriate procedure should be used.
Special assessments may be assessed on property in the Village for
the following local improvements:
(8)
Definitions. The following terms shall have the following meanings
for purposes of this policy:
(a)
ASSESSMENT DISTRICT
MINIMUM FRONTAGE
PER FOOT ASSESSMENTS
PER LOT ASSESSMENTS
Assessment Types and Areas.
Any geographical area designated by a resolution of the Board
in which public works or improvements are to be installed, the costs
of which are to be recovered through the levy of special assessments
against benefiting properties within such district.
The assessable frontage will be calculated as the actual
frontage of the property at the right-of-way or the minimum lot width
required by zoning, whichever is greater.
The amount to be levied and charged against a parcel of land
which shall be determined by multiplying the assessable footage of
the parcel by the sum of the assessable project costs divided by the
total assessable frontage.
When the Board determines that the scope of public improvements
to be made is equally beneficial to all lots, and that the properties
are reasonably homogeneous with respect to size, street frontage,
and use, the amount to be levied and charged against a parcel of land
shall be determined by dividing the sum of the assessable project
costs by the total number of lots. Corner lots shall be counted as
one lot for assessment purposes, except that when only one of the
two abutting streets is being resurfaced, the corner lot shall be
counted as, and receive a one-half lot assessment. If in the judgment
of the Board a parcel of land has the potential to be subdivided to
create additional buildable lots, the Board may assess that parcel
of land additional "per lot" charges as appropriate.
(b)
CORNER LOT
DOUBLE-SIDED LOT
STANDARD LOT
TRIPLE-SIDED LOT
Lot Definitions.
A lot located at the intersection of two public streets where
the interior angle of such intersection does not exceed 135°.
A lot having a pair of opposite lot lines along two more
or less parallel public streets and which is not a corner lot.
A lot having only one lot line along a public street.
A lot having three lot lines along a public street.
(c)
ADMINISTRATIVE COSTS
ASSESSABLE COSTS
ASSESSABLE FOOTAGE
DEVELOPER
INTERSECTION
VILLAGE
Other Definitions.
A reasonable charge for services of the administrative, engineering,
preparation of bid documents, and legal staff of the Village.
Costs to be included in the assessment can include any of
the following: administrative costs, construction, inspection, right-of-way
or easement acquisition, landscaping, and restoration.
The front developable footage of all parcels served and/or
potentially benefiting from an improvement or minimum frontage, whichever
is greater, less corner deductions.
Any person, partnership, corporation, or other similar entity
who requests that the Village extend or install public works or improvements
for the purpose of developing one or more parcels of land under their
control or ownership.
Where two public streets connect, each having unique names.
The Village of Suamico and/or its appropriate utility.
(9)
Sanitary Sewer Projects. The Village will use the following criteria
for calculating special assessments levied for sanitary sewer projects.
(a)
General Application. All sewer main extensions shall be constructed
by the Village in accordance with the most current version of construction
specifications established by the Village. All sewer extensions shall
be specially assessed by the Village under the following policies.
1.
When sanitary sewer pipe larger than 12 inches in diameter is installed,
benefiting parcels shall only be assessed for 12 inches pipe at a
cost determined by the Engineer. The additional expense for the larger
pipe shall be paid by the Sewer Utility.
2.
Repair or replacement of sanitary sewer mains shall be paid by the
Sewer Utility.
(b)
Basis of Assessments. The main line sanitary sewer will be assessed
on a front footage basis unless a per lot assessment policy is adopted
for a project.
(c)
Deferrals.
1.
The assessment for sanitary sewer will be deferred for all properties
outside the approved Village Sewer Service Area (SSA).
2.
The deferral will terminate and the assessment will become due and
payable as soon as the property is added to the Village SSA.
3.
Properties that can demonstrate the installation of onsite systems
within the five years previous to the project being assessed may be
eligible for a credit based on a five year depreciation schedule.
Proof of installation shall be a receipt for the work performed or
an affidavit of construction from the builder.
4.
The Sewer Utility will pay the cost of all deferrals until the assessment
becomes due and payable.
(d)
Service Laterals. The cost of laterals for sanitary sewer service
shall not be added to the assessable front footage project costs.
The total cost of all laterals installed shall be divided by the total
number of laterals to produce an average cost for each type of lateral.
Separate costs shall be established for each size of sanitary sewer
lateral if more than one size is to be installed within the assessment
district. The resultant lateral cost(s) shall be charged directly
to each parcel within the assessment district for each type and size
of lateral installed to that parcel.
(10)
Water Main Projects. The Village will use the following criteria
for calculating special assessments levied for water main projects.
(a)
General Application. All water main extensions shall be constructed
by the Village in accordance with the most current version of construction
specifications established by the Village. All water extensions shall
be specially assessed by the Village under the following policies:
1.
When water mains larger than eight inches in diameter are installed,
benefiting parcels shall only be assessed for an eight inch main at
a cost determined by the Engineer. The additional expense for the
larger main shall be paid by the Water Utility.
2.
Repair or replacement of water main shall be paid by the Water
Utility.
(b)
Basis of Assessments. The main water line will be assessed on
a front footage basis unless a per lot assessment policy is adopted
for a project.
(c)
Deferrals.
1.
The Water Utility will pay the cost of all deferrals until the
assessment becomes due and payable.
2.
In the event that a previously exempt property becomes developable,
all costs associated with the exemption, including interest, shall
become due and payable in accordance with Section 8 of this policy.
(d)
Service Laterals. The cost of laterals for water service shall
not be added to the assessable front footage project costs. The total
cost of all laterals installed shall be divided by the total number
of laterals to produce an average cost for each type of lateral. Separate
costs shall be established for each size of water service lateral
if more than one size is to be installed within the assessment district.
The resultant lateral cost(s) shall be charged directly to each parcel
within the assessment district for each type and size of lateral installed
to that parcel.
(11)
Storm Sewer Improvements. The Village will use the following criteria
for calculating special assessments levied for storm sewer projects.
(a)
General Application. All storm sewer facilities shall be constructed
by the Village in accordance with the most current version of construction
specifications established by the Village. All storm sewer improvements
shall be specially assessed by the Village under the following policies:
1.
When storm sewer pipe larger than 18 inches in diameter is installed
within a residential area, all benefiting parcels shall be assessed
for the actual pipe size installed, or eighteen-inch pipe, whichever
is smaller at a cost determined by the Engineer. A property assessed
need not have pipe installed directly in front of their properties
to be eligible for an assessment based on benefit.
2.
The additional expense for the larger pipe shall be paid by
the Village or by an area wide assessment to future benefiting properties.
3.
Properties within business, industrial, and institutional districts
will be assessed for the full diameter of any installed storm sewer
pipes less any incremental size of pipe which is needed to accommodate
drainage from properties located outside the assessment district as
determined by the Engineer.
4.
Stormwater improvements benefiting the entire development or
a drainage basin shall be assessed on an area-wide basis.
5.
Replacement or repair of storm sewers shall be paid by the Village.
6.
The Village shall own and maintain all stormwater improvements
constructed for the public benefit unless other agreements prevail.
(b)
Basis of Assessments. The storm sewer line will be assessed
on a front footage basis unless a per lot assessment policy is adopted
for a project.
(c)
Service Laterals. The cost of laterals for storm sewer (should
it apply) shall not be added to the assessable front footage project
costs. The total cost of all laterals installed shall be divided by
the total number of laterals to produce an average cost for each type
of lateral. Separate costs shall be established for each size of lateral
if more than one size is to be installed within the assessment district.
The resultant lateral cost(s) shall be charged directly to each parcel
within the assessment district for each type and size of lateral installed
to that parcel.
(12)
Sidewalks. At this time the Village chooses not to require that sidewalks
be installed in retrofitting existing neighborhoods. The Village will
use the following criteria for calculating special assessments levied
for sidewalk construction projects.
(a)
General Application. All sidewalks shall be constructed by the
Village in accordance with the most current version of construction
specifications established by the Village. All sidewalk improvements
shall be specially assessed by the Village under the following policies.
(b)
Sidewalks as ordered by the Village are deemed to be a public
improvement and the cost of installation, construction, maintaining,
reconstructing, removing, replacement, and repairing the same shall
be charged to the properties benefited at 100% of the cost incurred.
(c)
Requirements as detailed under Wis. Stats. § 66.0907
for sidewalks are adopted and will be utilized by the Village.
(d)
Furthermore the Village will require that sidewalks be installed
in all new Residential Sewered subdivisions that meet the 14,000 square
foot per lot zoning designation and or as the Planning Commission
feels that the installation of sidewalks is appropriate or in the
public's best interest.
(e)
The Village shall require replacement of cracked or damaged
sidewalks. Where sidewalks or portions thereof are in such state of
disrepair as to make it unsafe or impracticable in the judgment of
the Village to repair the same, the Village may order such sidewalk
or portion thereof replaced with a new sidewalk of the same or different
width. The following policies apply.
(f)
Basis of Assessments. Sidewalk construction or improvements
will be assessed on a front footage basis unless a per lot assessment
policy is adopted for a project.
(13)
Streets Improvements and Reconstruction. The Village will use the
following criteria for calculating special assessments levied for
street projects.
(a)
General Application. All street improvements and reconstruction
projects undertaken by the Village shall be constructed by the Village
in accordance with the most current version of construction specifications
established by the Village. All projects shall be specially assessed
by the Village. The following policies apply:
1.
Replacement, repair, and maintenance of existing streets shall
be paid for by the Village.
2.
When any street is upgraded from its current design that portion
of improvement above and beyond the original cross section, such as
widening or addition of curb and gutter shall be assessed to the benefiting
parcels.
3.
When any street within a residential area is constructed or
reconstructed to reflect an urban cross section, or to be wider than
28 feet as measured from the back of curb to back of curb, benefiting
parcels shall only be assessed for a twenty-eight-foot street at a
cost determined by the Engineer. The additional expense for the wider
street shall be paid by the Village.
4.
When any street within a business, industrial or institutional
district is constructed or reconstructed to be wider than 44 feet
as measured from the back of curb to back of curb, benefiting parcels
shall only be assessed for a forty-four-foot street at a cost determined
by the Engineer. The additional expense for the wider street shall
be paid by the Village.
(b)
Basis of Assessments. Improvements will be assessed on a front
footage basis unless a per lot assessment policy is adopted for a
project.
(14)
Curb and Gutter. At this time the Village chooses not to require
that curb and gutter sidewalks be installed in retrofitting existing
neighborhoods.
(15)
Special Assessment Payments.
(a)
Annual Installments. Whenever any special assessments shall
be levied to defray the cost of any public improvement such special
assessments may be paid in annual installments of not more than 10
in number as determined by the Board.
1.
If an assessment for a particular property exceeds $750, the
owner may elect to pay the assessment in installments.
2.
Interest shall be charged at the rate the Village is charged
plus 2.5% if funds are borrowed for the work involved. If no funds
are borrowed, interest shall be charged at the rate that would have
been charged if funds had been borrowed as determined by the ten-year
treasury note effective on the date of the final resolution to assess.
3.
The use of a tiered plan may be used by the Village. For example,
assessments from $0 to $750 are due up front, assessments from $751
to $2,500 may be paid with up to three installments in two years,
assessments from $2,501 to $10,000 may be paid with up to five installments;
assessments exceeding $10,000 may be made over 10 years.
(b)
Delinquent Installment. If any installment was not paid to the
Treasurer with the other taxes, it shall be returned to the County
as delinquent and accepted and collected by the County in the same
manner as delinquent general taxes on real estate.
(c)
Payment Procedures. All publicly owned and tax exempt properties,
including lands owned or controlled by the Village, County, State,
and School District, will be assessed at 100% of the assessment rate.
(d)
When county, state, or federal aids are available for a specific
project, they will be applied first to reduce the Village's share
of the cost of the project (if any). Any remaining funds will be applied
to reduce assessments.
(e)
Method of Payment. Interest rates shall be compounded annually.
Interest rates and installment payments shall be determined by the
final assessment resolution of the Board.
(f)
Separate current year special assessment bills on an individual
property may be combined to establish eligibility for the installment
payment options. To avoid having the entire amount placed on the tax
roll, the Treasurer must be notified in writing prior to November
1 if an owner is going to elect an installment option. The total amount
of all outstanding special assessments will become due and payable
upon sale or transfer of the property.
(16)
Calculating Assessable Footage.
(a)
Assessable footage is equal to the total number of developable
feet that a parcel of land fronts upon the right-of-way or easement
in which the public work or improvement is to be installed and property
benefited or minimum frontage, whichever is greater. For assessment
purposes, assessable footage shall be determined as follows:
1.
Platted Lands. If the parcel of land to be assessed has been
platted under Wis. Stats. Ch. 236, the lot line dimensions shown on
the certified survey map or subdivision plat shall be used to determine
assessable footage.
2.
Unplatted Lands. If the parcel of land to be assessed is not
platted, and if no accurate plat of survey or other record is available
which indicates the dimensions of the parcel, assessable footage shall
be determined by scaling or field measurement or best available information.
3.
Corner Lots. Corner lots when both sides are to be improved.
The assessable footage of a corner lot is equal to the sum of the
dimensions of the two lot lines fronting on the right(s)-of-way or
easement(s) in which the public work or improvement is to be installed
plus the arc of the intersection of the same two lot lines and subtracting
the minimum lot width required by zoning from the length of the longest
side being assessed.
4.
Corner Lots When Only One Side is to be Improved. The assessable
footage shall be calculated in the manner described above except that
only the dimension of the lot line which fronts on the right-of-way
or easement in which the public work or improvement is to be installed
shall be used plus one-half of the arc of the intersection of said
lot line with the lot line fronting on the second right-of-way.
5.
Where the dimension of the arc on a corner lot is not available
or cannot be determined, the tangent, radius, or a field measurement
may be substituted.
6.
Double-sided lots. The assessable frontage for double-sided
lots shall be calculated the same as platted lands but will only be
assessed for the frontage on the side which utilities are first installed
to service said lot.
7.
Triple-sided lots. The assessable frontage for triple-sided
lots will be calculated by subtracting the minimum lot width required
by zoning from the length of the two longest sides being assessed.
8.
Odd-shaped or irregular lots. The assessable frontage will be
calculated as the actual frontage of the property at the right-of-way
or the minimum lot width required by zoning, whichever is greater.
9.
Minimum Frontage. The assessable frontage will be calculated
as the actual frontage of the property at the right-of-way or the
minimum lot width required by zoning, whichever is greater.
10.
Full Assessment. Anytime storm sewer, sanitary sewer, or water
services are extended in such a manner so as to allow a parcel of
land to connect to or benefit from such services, that parcel's assessable
footage shall be calculated in the manner specified in this policy
regardless of whether the storm sewer, sanitary sewer, or water service
mains are physically installed along the entire length of that parcel
of land. Any parcel of land so assessed shall be deemed fully served
and shall not be subject to any further assessment for storm sewer,
sanitary sewer or water service mains.
11.
Partial Assessment. An assessment shall be considered partial
when any public work or improvement is installed which is intended
to serve only a portion of a parcel of land, given that such parcel
may be further subdivided, and such subdivision would then require
further extension of services at that time in order to serve said
parcel.
12.
A partial assessment shall be calculated by subtracting one
from the potential number of lots that could be created for the property
and multiplying that number by the minimum lot width will calculate
the length of the deferred frontage. If two or more services are to
be provided, the number of services to be provided will be subtracted
from the potential number of lots that could be created for the property.
Dividing the total length of assessable frontage by the minimum lot
width for the property and rounding the number down to the next whole
number will calculate the potential number of lots that could be created
for the property. Any parcel of land assessed in accordance with this
policy shall be considered partially served and shall be fully subject
to future assessments for additional extensions of public works or
improvements.
13.
Adjacent Municipalities. Property in an adjacent municipality
which abuts and benefits from an improvement may be specially assessed
if the adjacent municipality adopts a resolution approving the levy.
If adopted, the Treasurer of the adjacent municipality must collect
the assessment as a tax and pay it over to the Treasurer of the Village.
14.
Improvements which are not directly assessable to abutting property
owners or elsewhere covered in this policy will be averaged into the
unit costs over the project limits and apportioned to all affected
properties in accordance with the applicable assessment formula.
15.
Utility Infrastructure Oversize Policy for Special Assessment
Districts. To promote efficient design, to provide needed capacity
for system expansion, and protect the long-term interest of the community,
the Village may require that water or sewer mains be larger than necessary
within a particular neighborhood when constructed. The Village recognizes
the burden that these requirements may place on a landowner, and the
following policy shall apply to those conditions where the Village
will pay for costs required to invest in additional capacity.
16.
Should a landowner connect into a water or sewer main that was
built oversized by a developer for a project not within the assessment
district, the Village may require a partial refund to the developer
upon use by the benefited property. Regulations shall be followed
as indicated in the Wis. Adm. Code PSC 187.
17.
Administrative Costs. Administrative costs are defined as a
reasonable charge for services of the administrative, engineering,
and legal staffs of the Village. To cover administrative-related costs
for a project, the Village will add 10% to total project costs.
(17)
Exemptions. The Board may grant an exemption from the requirements
of this policy in any specific case where the Board considers that
there is an emergency, hardship, or urgent need for granting such
exemption. The Village and/or the appropriate utility will carry the
cost of exempting the assessment until the assessment becomes due
and payable. Other exemptions are as follows:
(a)
Farmland. Eligible farmland is exempt from special assessments
as described in Wis. Stat. § 91.15. Land zoned "exclusive
agriculture" or for which a farmland preservation agreement under
Wis. Stat. Ch. 91 is in existence, is exempt from special assessments,
unless according to Wis. Stat. § 91.15 the assessments were
imposed prior to filing for Exclusive Agriculture (EA) status or the
owner of the land chooses to use the improvements created by the assessment.
At such time, the assessments, together with all interest accrued,
shall be charged to the owner for use of the improvements.
(b)
Wetlands. All wetland areas shall be deferred. Brown County
published wetland mapping shall be utilized to determine wetland areas.
Any property owner contesting this determination may complete or present
an official wetland delineation by a qualified expert (as determined
by the Board) subsequent to the preliminary resolution to assess but
prior to passage of the final assessment resolution. Assessable footage
for this parcel shall be adjusted according to this determination,
but consistent with other sections of this ordinance.
(c)
Non-Benefited Properties. Those properties, which are undevelopable
as determined by the Board and thus non-benefited due to building
setback restriction, easements, or other zoning restrictions, shall
be deferred.
(18)
TID #1 Assessment Policy. Special assessments shall be levied upon property within the original boundaries of TID #1 as it was created for January 1, 2004, based on the policies outlined in Section 3.02 (1-4 and 8-12) of this policy. In addition, the following policies are hereby adopted whenever streets are required to be constructed in TID #1.
(a)
BASE TID #1
TID
TIF
Definitions.
The parcels of land included in the Village TID #1 on January
1, 2004.
Tax Increment District created under Wis. Stats. § 66.1105
and defined under Wis. Stats. § 66.1105(2)(k).
Tax Incremental Financing, a method of financing improvements
in the TID.
(b)
Street, Sidewalk, Curb and Gutter Construction.
1.
Sidewalks - General Application. The Board shall prescribe the
location and width of new sidewalks. The following policies apply.
The Board may order sidewalks to be constructed where none previously
existed along any street, irrespective of whether the abutting lands
have been improved, whenever in the judgment of the Board the safety
and welfare of the public requires it. Sidewalks as ordered by the
Board are deemed to be a public improvement and the cost of installation,
construction, maintaining, reconstructing, removing, replacement,
and repairing the same shall be charged to the properties benefited
at 100% of the cost incurred. Requirements as detailed under Wis.
Stats. § 66.0907 for sidewalks are adopted and will be utilized
by the Village.
2.
Streets - General Application. All street improvements and reconstruction
projects undertaken by the Village shall be constructed by the Village
in accordance with specifications established by the current edition
of the State of Wisconsin Standard Specifications for highway and
structure construction. All projects shall be specially assessed by
the Village to the benefiting property. When any street within a business,
industrial or institutional district is constructed or improved to
be wider than 44 feet as measured from the back of curb to back of
curb, benefiting parcels shall only be assessed for a forty-four-foot
street at a cost determined by the Engineer. The additional expense
for the wider street shall be paid by the Village.
3.
Curb and Gutter - General Application. No street in the Village
shall be considered permanently improved unless curb and gutter is
installed on each side in accordance with plans and specifications
approved by the Board and the Engineer. Basis of assessments for street,
sidewalk, curb, and gutter construction - Improvements will be assessed
on a front footage basis unless a per lot assessment policy is adopted
for a project.
(c)
TID Increment Credits. The value of TIF lies in its ability
to finance infrastructure improvements within its boundaries to stimulate
economic development, bringing tax base into the community. Because
TID revenue is based on the increment value between the base valuation
and new construction within the district from the date of the creation
of the district, a credit will be granted to land owners located within
the Base TID based on the value of construction occurring after the
creation date of TID #1, January 1, 2004 through the close of the
TID.
1.
The amount of the special assessments to be levied on each parcel
included in the Base TID #1 (hereinafter defined as the net cost of
the public improvements) shall be determined by the following formula:
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A = P - (I-Ø)
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Where:
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|
"A" is the amount of the special assessment and
is also the net cost of the public improvements;
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"P" is the total cost of the public improvements
including a reasonable charge for the services of the administrative
staff of the Village and the cost of engineering, planning, and legal
services, and any other item of direct or indirect cost, including
accrued interest attributable to the public improvements, but excluding
interest on borrowed funds accruing after the time of the special
assessment levy;
|
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" Ø" is other project costs (not included
in "P" above) incurred by the Village in connection with the Base
TID whether or not funds were borrowed therefore (for example, consultant
and professional fees and staff costs, including interest on borrowed
funds accruing until, but not after, the time of the special assessment
levy); and
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"I" is the tax increment revenues collected to date
of calculation plus the present value of the projected tax increment
revenues to be derived from the individual parcels and collected after
the calculation through TID #1 closeout. The present value shall be
calculated using the interest rate or rates on amounts borrowed by
the Village for the public improvement project costs. In calculating
the present value of the projected local tax increments, the Village
shall apply the gross equalized mill rate then in effect times the
then current equalized valuation of the individual parcels.
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(d)
The Village shall levy special assessments as soon as practical
upon completion of the project. The Village shall defer the collection
of the special assessments for a period of five years after the passage
of the final resolution to assess. At such time the Village shall
determine if there will be a positive net cost of the public improvements
(A> Ø) as determined by the formula set forth above.
(e)
Regardless of when they are levied, the special assessments shall be payable in 10 equal annual principal installments, the last of which shall be due in 2024, extended from 2023, allowing for the 2013 tax roll installments payable in 2014 be delayed to the 2014 tax roll payable in 2015, plus interest as provided in Section 3.02(15) of the Village Code.
(f)
The special assessments shall accrue interest according to Section 3.02(15) of the Village Code. If any special assessment installment is placed on the tax rolls, it shall from that point forward accrue interest in the manner and at the rate of other real property taxes. A developer's agreement may be reached with current or future property owners in TID #1 - Base Area, under which the assessments on the property or properties affected may be reduced or satisfied by increment generated on the parcels covered by the agreement.
(g)
Assessments shall be levied on all properties benefited by the
installation of infrastructure. In cases where a property owner receives
only water services, the assessments will be deferred until sewer
is installed or 2017, 10 years prior to the mandatory close of the
TID.
(h)
Property owners within the TID District who do not have sewer
available but who have water available to their properties may hook-up
to water at any time by requesting service of the water utility. At
such time that hook-up is complete, the five year deferred assessment
billing begins. Property owners who are not hooked up to water service
are subject to all rules and regulations of the PSC for non-connected
customers.
[Amended 4-19-2021 by Ord. No. 2021-04]
(1)
Introduction and Purpose. Pursuant to the authority of Wis. Stats.
§ 66.0617, the local impact fees enabling legislation, the
purpose of this section is to establish the mechanism for the imposition
of impact fees upon development, including, but not limited to, new
users connecting to water treatment and wastewater treatment facilities
and systems for which excess capacity has been built into said systems,
to finance the capital costs necessary to accommodate said land development.
This chapter is intended to assure that land development (as defined
herein) and new development bears a proportionate share of the cost
of capital expenditures necessary to provide public facilities within
the Village and its service areas as they are required to serve the
needs arising out of land development.
(2)
CAPITAL COSTS
DEVELOPER
IMPACT FEES
LAND DEVELOPMENT
PUBLIC FACILITIES
RESIDENTIAL EQUIVALENT UNIT (hereinafter referred to as "REU")
SERVICE AREA
SERVICE STANDARD
Definitions.
As defined in Wis. Stats. § 66.0617(1)(a).
As defined in Wis. Stats. § 66.0617(1)(b), which
shall include, but not be limited to, new users to water treatment
systems and wastewater treatment systems for which excess capacity
has been built into said systems.
As defined in Wis. Stats. § 66.0617(1)(c).
As defined in Wis. Stats. § 66.0617(1)(d), including,
but not limited to, existing residential equivalent units added to
water treatment systems and wastewater treatment systems for which
excess capacity has been built into the system and/or additional capital
infrastructure acquired from the former Town of Suamico Sanitary District.
As defined in Wis. Stats. § 66.0617(1)(f).
A residential living space required to house one family regardless
of family size. For example, a duplex would consist of two residential
equivalent units.
A geographic area delineated by the Village within which
the Village provides public facilities.
A certain quantity or quality of public facilities relative
to a certain number of persons, parcels of land or other appropriate
measure as specified by the Village of Suamico Village Board.
(3)
Public Facilities Needs Assessment. New public facilities or improvements
for which impact fees will be imposed are those which are identified
in the public facilities needs assessment for water and wastewater
impact fees reports prepared prior to the adoption of this chapter
and any amendments hereto or additional reports that may be amended
or adopted in the future. All public facilities needs assessment reports
that form the basis of any impact fee imposed by the Village shall
be available for public inspection and copying in the office of the
Clerk at least 20 days prior to any public hearing to be held on the
creation of this chapter and any amendments, or as otherwise set forth
in Wis. Stats. § 66.0617(4). A Class 1 notice under Wis.
Stats. Ch. 985 is required prior to any required hearing. All public
facilities needs assessment reports shall remain on file in the office
of the Clerk for the entire period during which impact fees arising
out of a specific report and this chapter are collected prior to expenditure,
and such report shall, after expenditure of all impact fees, be maintained
as a public record for such time period as required by law.
(4)
Impact Fee Revenue Administration.
(a)
Revenues from impact fees shall be placed in one or more segregated, interest-bearing accounts and shall be accounted for separately from other Village general and utility funds. Impact fee revenues and interest earned thereon may be expended only for capital costs for which the impact fees were imposed unless the fee is refunded under Section 3.03(4)(b) herein.
(b)
Except as provided in this Subsection (4)(b), or as set forth by Wis. Stats. § 66.0617(9), impact fees that are not used within eight years after they are collected to pay the capital costs for which they were imposed shall be refunded to the payer of fees for the property with respect to which the impact fees were imposed, along with any interest that has accumulated, as described in Section 3.03(4)(a) herein. Impact fees that are collected for capital costs related to lift stations or collecting and treating sewage that are not used within 10 years after they are collected to pay the capital costs for which they were imposed shall be refunded to the payer of fees for the property with respect to which the impact fees were imposed, along with any interest that has accumulated, as described in Section 3.03(4)(a) herein. The ten-year time limit for using impact fees that is specified under this subsection may be extended for three years by the Village Board by resolution as set forth in Wis. Stats. § 66.0617(9).
(5)
Use of Impact Fees. Funds collected from impact fees shall be used
solely for the purpose of paying the proportionate costs of providing
public facilities that become necessary due to land development. These
costs may include the costs of debt service on bonds or similar debt
instruments when the debt has been incurred for the purpose of proceeding
with designated public facilities projects prior to the collection
of all anticipated impact fees for that project.
(6)
Payment of Impact Fees.
(a)
New Construction.
1.
All required impact fees shall be payable by the developer or the property owner to the Village in full upon the issuance of a building permit, except as set forth in Section 3.03(6)(a)2 below.
2.
If the total amount of impact fees due for a development will be
more than $75,000, a developer may defer payment of the impact fees
for a period of four years from the date of the issuance of the building
permit or until six months before the Village incurs the costs to
construct, expand or improve the facilities related to the development
for which the fee was imposed, whichever occurs first.
(b)
Existing Structures.
1.
On-site Water Systems. Due to excess capacity built into the water system in order to allow for growth of said water system, including acquisition cost of capital infrastructure from the former Town of Suamico Sanitary District, for current on-site systems (outside of Harbor Lights Lake Subdivision Phases I-VII), at the time that a water extension is awarded to connect property to the Village water system, an impact fee per REU shall be paid in accordance with Section 3.03(9). For lots or development within the Village that are being constructed using on-site water treatment systems because there is no access to water services, no water impact fee will be imposed until such time as the REU is connected to the water system. At that time, an impact fee will be charged in accordance with Section 3.03(9).
Notwithstanding the foregoing for on-site systems within Harbor
Lights Lake Subdivision Phases I-VII, at the time that a water extension
is awarded to connect property to the Village water system, an impact
fee equal to 26.712% of the impact fee set forth at Exhibit A shall
be paid.[1] For example, if the existing water impact fee at Exhibit
A is $2,000 per REU for on-site systems within Harbor Lights Lakes
Subdivision, the impact fee would be $534.24 ($2,000 x 26.712%). This
fee may be reviewed and adjusted with respect to Harbor Lights Lake
Subdivision Phases I-VII in accordance with the recommendation of
Village Engineers and Foth and Van Dyke Engineers dated February 3,
2006, the terms of which are incorporated herein.
[1]
Editor's Note: Exhibit A is included as an attachment to this chapter.
2.
On-site Wastewater Systems. Notwithstanding any other article herein to the contrary for lots or development within the Village that are being constructed using on-site wastewater treatment systems because there is no access to wastewater services, no wastewater impact fee will be imposed until such time as the REU is connected to the wastewater system. At that time an impact fee will be charged in accordance with Section 3.03(8).
(7)
Appeals.
(a)
Notice of Appeal. Any developer or property owner upon whom an impact
fee has been imposed may contest the amount, collection or use of
the impact fee by filing a notice of appeal to the Village Board.
The notice of appeal shall be filed with the Village Clerk within
30 days of the date of the determination appealed from. The notice
of appeal shall be made in writing, state in detail the relief sought
by the developer or property owner, and any legal or factual basis
for the relief requested and shall include all supporting documentation
upon which the developer relies in making the appeal.
(b)
Review by the Village Board. Within 30 days of the date of filing
of the notice of appeal, an appeal shall be scheduled for a public
hearing before the Village Board at which the Board shall take additional
evidence and testimony on the matter, including reports from Village
staff.
(c)
Decision by the Village Board. Within 10 days of the appeal, the
Village Board shall adopt a resolution denying, approving or approving
in part the appeal.
(d)
Review by Circuit Court. If the developer or property owner wishes
to appeal the decision of the Village Board, the developer or property
owner may commence an action by certiorari in the county circuit court
seeking review of the Board's decision within 30 days after the date
on which the Board adopted the resolution with respect to the developer/property
owner's appeal.
(8)
Wastewater Impact Fees.
(a)
The wastewater impact fees to be paid are set forth on the attached
Exhibit A,[2] which is fully incorporated herein and which has been
calculated and updated pursuant to the public facilities needs assessment
dated August 30, 2004, previously set forth and referenced.
[2]
Editor's Note: Exhibit A is included as an attachment to this chapter.
(b)
These fees shall be increased on April 1 of each year by the percentage
increase in the Engineering News Record Construction Cost Index (ENR)
from the previous calendar year to the current calendar year. In the
event there is a decrease in the ENR Construction Cost Index, the
previous year's impact fee shall remain unchanged.
(c)
These impact fees shall be collected until all capital costs associated with specified projects in the public facilities needs assessment for water and wastewater impact fees report have been addressed consistent with the requirements of Section 3.03(4)(b).
(9)
Water Impact Fees.
(a)
The water impact fees to be paid are set forth on the attached Exhibit
A,[3] which is fully incorporated herein and which has been
calculated and updated pursuant to the public facilities needs assessment
dated August 30, 2004, previously set forth and referenced.
[3]
Editor's Note: Exhibit A is included as an attachment to this chapter.
(b)
These fees shall be increased on April 1 of each year by the percentage
increase in the Engineering News Record Construction Cost Index (ENR)
from the previous calendar year to the current calendar year. In the
event there is a decrease in the ENR Construction Cost Index, the
previous year's impact fee shall remain unchanged.
(c)
These impact fees shall be collected until all capital costs associated with specified projects in the public facilities needs assessment for water and wastewater impact fees report have been addressed consistent with the requirements of Section 3.03(4)(b).
(10)
Park
Impact Fees.
[Added 8-7-2023 by Ord.
No. 2023-08[4]]
(a)
The park impact fees to be paid are set forth annually by the
Village Board's Fee Schedule, which has been calculated and updated
pursuant to the public facilities needs assessment dated July 17,
2023.
(b)
These fees may be increased on April 1 of each year by the percentage
increase in the Engineering News Record Construction Cost Index (ENR)
from the previous calendar year to the current calendar year. In the
event there is a decrease in the ENR Construction Cost Index, the
previous year's impact fee shall remain unchanged.
(c)
These impact fees shall be collected until all capital costs associated with specified projects in the public facilities needs assessment for parks have been addressed consistent with the requirements of Section 3.03(4)(b).
(11)
Penalties. All impact fees must be paid in a timely manner in accordance with this section. If fees remain unpaid beyond the time requirements as set forth herein, any unpaid fees shall become a lien upon the real estate parcel upon which the fee is imposed. Unpaid fees shall accrue interest at the rate of 18% per annum as of the fee due date. If for any reason a building permit is issued to a subject parcel without the payment of an impact fee as required within this section, the Village reserves the right to withhold any additional permits for the subject parcel, including occupancy permits or plumbing permits until such time as the impact fees and accrued interest are paid in full. This penalty provision may be enforced through the Village Municipal Court pursuant to Chapter 25 of the Village Municipal Code. Enforcement penalties through Municipal or Circuit Court shall include the costs of collection and/or prosecution costs incurred by the Village.
(1)
Proposed Budget Due November 15. Annually on or before September
15, the Village Administrator shall commence preparation of the budget
for the ensuing calendar year. The Village Administrator shall work
with the various Village officials to construct a proposed budget
document to be submitted to the Village Board on or before November
15 of each year.
(2)
Annual Expenditures and Expenses. The budget document shall be prepared
in accordance with Wis. Stats. § 65.90 and shall include
all funds expecting to incur expenditures/expenses in the ensuing
calendar year. The budget document shall also include the following
information:
(a)
A summary by fund of all revenues (by source) and expenditures/expenses
(categorized by function), including debt service requirements, for
the ensuing calendar year and corresponding items for the current
year (estimated or actual through at least the first eight months)
and last preceding year.
(b)
The formal budget shall be adopted at the fund level with revenues
and expenditures adopted at their functional level (not by line item)
similar to the budget summary required by Wis. Stats. 65.90(3)(b).
(c)
An itemization of all accounts rolled into each functional level
adopted shall be included in the final budget document provided to
the Village Board and department heads after formal adoption of the
budget occurs.
(d)
Such other information as may be required by the Village Board.
(3)
Budget Summary Contents. The Village Administrator shall prepare
a summary of the budget and shall publish the notice required under
Wis. Stats. 65.90(3)(a). Pursuant to Wis. Stats. 65.90(3)(b), the
budget summary shall include the following:
(4)
Notice: Public Hearing. A public hearing shall be held after submission
of the proposed budget by the Village Administrator to the Village
Board subject to a Class 1 notice being published at least 15 days
prior to such hearing. The hearing will allow any resident or taxpayer
of the Village to have an opportunity to be heard on the proposed
budget.
(5)
Resolution Adopting Appropriations and Tax Levies. Following the
public hearing, the Village Board shall have the right to discuss,
modify, or alter in any way the budget presented by the Village Administrator
before formal adoption of the budget document. A formal resolution
adopting the budget appropriations and resulting tax levies will be
adopted by the Village Board.
(6)
Transfer of an Appropriation to Other Purpose; Notice. The Village
Board may, pursuant to Wis. Stats. 65.90(5)(a), 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 the official Village newspaper.
(7)
Funds Drawn from Village Treasury. 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 resolution, or of such resolution when charged as authorized by Section 3.03(5). Each fund that derives a surplus of revenues over expenditures/expenses shall maintain such surplus within the fund unless the Village Board authorizes a transfer of funds.
(1)
Payment Procedures. All financial claims against the Village shall
be approved following Wis. Stats. 66.0609. Claims, invoices, or other
assertions made within the annual approved budget by authorized employees
of the Village shall be reviewed by the manager of the initiating
department. These purchases shall follow the purchasing policy as
outlined in the Village's operational policy manual. The manager shall
then assign the appropriate account number based on the annual adopted
budget, sign and date the claim document indicating the item or service
has been actually supplied or rendered and that the claim is just
and valid pursuant to law. The manager must then forward the approved
claim to the Finance Department for payment. The Finance Department
shall review the assigned account number for accuracy and may make
any necessary changes to appropriately record the expenditure per
the adopted budget.
Department managers must review with the Village Administrator
any requests to deviate from their approved budgets. Village Board
approval may be necessary for such situations and will be determined
by the Village Administrator if this may be the case.
All checks cut for the purpose of paying such claims shall be
countersigned by the Clerk (or his or her deputy) and the Treasurer
(or his or her deputy) or the Village Administrator. One of these
signatures may be made by electronic means or signature stamp with
permission of that individual. This electronic signature or signature
stamp must be stored in a secure environment under the responsibility
of the Village Clerk.
All disbursements of Village payroll shall be issued by automated
clearing house, direct deposit, or similar method as technologies
change. All employees shall be required to provide the necessary information
to the Village in order to be credited into their designated bank,
credit union, or related organization account.
(2)
Reporting Requirements for Claims. A summary of the claims approved
for payment (excluding payroll claims) shall be submitted by the Village
Treasurer to the Village Board for their approval not less than monthly
showing the date paid, name of claimant, purpose for claim, and amount
paid. Payroll claims may be listed as a lump sum distribution amount
on said monthly report with payroll taxes being reported as lump sum
amounts split by their corresponding tax category.
(3)
Annual Audit Required. A detailed annual audit of the Village's financial
transactions and accounts shall be performed by a certified public
accountant from the firm chosen by the Village Board as the Village's
auditor. The Village's auditor shall present the audit findings to
the Village Board once per year after completion of the previous year's
audit.
Pursuant to Wis. Stats. 61.26(3), the Village Treasurer shall
deposit all funds received into the public depositories designated
by the Village Board. Cash receipting and deposit procedures shall
be maintained in the Village's operational policy manual. The Treasurer
may utilize automated clearinghouse, direct payments, or similar technologies
for accepting payments for any and all Village business including
the sewer utility, stormwater utility, water utility, and any other
utility created by the Village Board.
The Village shall prepare annual finance reports in accordance
with governmental accounting standards. The annual financial report
shall be audited by an independent certified public accountant. The
annual report shall strive to meet all the standards of the Government
Finance Officer's Association of the United States and Canada in preparing
a comprehensive annual financial report.
(1)
The Village of Suamico elects not to give the bond on the Village
Treasurer provided for by Section 70.67(1) of the Wisconsin Statutes.
(2)
In accordance with the provisions of Section 70.67(2) of the Wisconsin
Statutes, the Village Board of the Village of Suamico hereby agrees
and binds the Village of Suamico to pay, in case the Village Treasurer
or the Treasurer's successor in office shall fail to do so, all taxes
of any kind required by law to be paid by the Village Treasurer or
Treasurer's successor in office to the Brown County Treasurer or the
Brown County Treasurer's successor in office. A certified copy of
this section shall be filed with the Brown County Treasurer's office
and shall remain in effect until a certified copy of its repeal is
filed with such County Treasurer.
[Added 3-16-2020 by Ord.
No. 2020-07]
(1)
Introduction and Purpose. The capital financing and debt policy provides
comprehensive guidance for future decisions regarding financing of
capital projects, including the appropriate use of debt. The Village's
legacy of financial stability is built upon a conservative approach
to spending as well as a long-term commitment to full and timely repayment
of debt. For a debt management policy to be an effective tool, the
provisions of the policy must be compatible with the Village's goals
pertaining to the capital improvement program, the five-year budget
plan, and the operating needs of the Village. Multiyear forecasts
of debt service are to be included in all budget plans.
(2)
Guiding Principles. The following policies and principles are intended
to govern the issuance of all Village debt.
(a)
Debt financing should be considered for capital improvement programs
as approved in the five-year capital improvement program budget, after
all nondebt sources of funds (e.g., cash, grants, loans, etc.) have
been considered.
(b)
The Village has historically paid for a large portion of its capital
budget on a cash basis through the use of various sinking funds. It
expects to continue this practice and use cash to pay for capital
expenditures that it expects to recur on an annual basis (such as
road reconstruction and equipment replacement) or when reserves are
available that are not expected to be needed for other purposes in
the foreseeable future.
(c)
The Village should consult the Municipal Financial Advisor, if applicable,
to determine the most appropriate source of financing (grants, low-interest
state-sponsored loans, private market loans, capital markets, etc.).
(d)
Debt financing should not be used for proprietary fund activities
without a designated revenue source for retiring principal and interest.
The Village should identify a specific source of revenue for the repayment
of each debt issuance and calculate the expected impact on rates and
user fees prior to the issuance of the debt.
(e)
Generally, revenue debt should be utilized to finance utility-related
projects to minimize impact on statutory debt limits, except in cases
where it is determined that utilizing less-expensive general obligation
debt will not have a materially adverse impact on overall debt limits.
[Added 9-20-2021 by Ord. No. 2021-09]
(1)
The Village of Suamico receives more than $3,000,000 in payments
from the State of Wisconsin for the state school levy credit, lottery
and gaming credit and first dollar property tax credits.
(2)
Pursuant to Wis. Stats. § 79.10(7m)(cm)1, municipalities
receiving greater than $3,000,000 in state property tax credits may
notify the state Departments of Administration and Revenue that the
municipality approves the direct distribution of the property tax
credits to the municipality until or unless the ordinance is repealed,
or the property tax credits to be distributed no longer exceed $3,000,000
annually.
(3)
By passage of the ordinance from which this section is derived, the
Village of Suamico hereby notifies the state Departments of Administration
and Revenue to make such direct payments in 2022 and for all subsequent
years. Further, the Clerk shall send a copy of the ordinance to the
state Departments of Administration and Revenue by February 11, 2022.
(1)
Penalty. Any person who violates, or knowingly allows or permits
any violation of, any provision of this ordinance, shall be subject
to a forfeiture of not less than $25 and not more than $2,500 per
violation. Failure or refusal to pay forfeiture may result in imprisonment
for a period of not more than 90 days for each offense. A separate
offense and violation shall be deemed committed on each day on which
a violation occurs or continues.
(2)
Severability. If a court of competent jurisdiction deems any provision
of this ordinance invalid or unconstitutional, such invalidity or
unconstitutionality shall not affect the other provisions of the same.
The several sections of this ordinance are declared to be severable.
If any section or portion thereof shall be declared by a decision
of a court of competent jurisdiction to be invalid, unlawful or unenforceable,
such decision shall apply only to the specific section or portion
thereof directly specified in the court's decision, portions remaining
in the ordinance shall retain the full force and effect thereof.
(3)
Enforcement. Enforcement of this chapter shall be the responsibility
of the Board or its designee, and/or Police Department.
