[HISTORY: Adopted by the Village Board of the Village of Iron Ridge as Title 2, Ch. 5, of the 1986 Code. Amendments noted where applicable.]
A. 
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis. Stats., the Village Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column in the roll opposite the parcel or tract of land against which the tax is levied or, in the case of personal property, in a single column opposite the name of the person against whom the tax is levied.
B. 
Rates stamped on receipts. Pursuant to § 74.19, Wis. Stats., the County Clerk, unless a different official is designated by the County Board, shall procure and furnish tax receipts, prescribed under § 70.09(3), Wis. Stats., to each taxation district treasurer in the county. The taxation district treasurer shall use the tax receipts so furnished. If requested under § 74.09(3)(g), Wis. Stats., the taxation district treasurer shall mail a copy of the tax receipt to the requester.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A. 
Bond eliminated. The Village of Iron Ridge elects not to give the bond on the Village Treasurer provided for by § 70.67(1), Wis. Stats.
B. 
Village liable for default of Treasurer. Pursuant to § 70.67(2), Wis. Stats., the Village shall be obligated to pay, in case the Treasurer shall fail to do so, all state and county taxes required by law to be paid by such Treasurer to the County Treasurer.
A. 
Departmental estimates. When requested by the Village President, Village Board or Clerk, each officer, department and committee shall annually file with the Clerk an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee during the preceding fiscal year, and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer, department or committee during such year, and of the conditions and management of such fund; also detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. Such statements shall be presented in the form prescribed by the Clerk and shall be designated as "departmental estimates," and shall be as nearly uniform as possible for the main division of all departments.
B. 
Village President to prepare budget. It shall be the duty of the Village President, with the assistance of the Village Clerk, to have estimates prepared of the expenditures that will be incurred by the Village for the ensuing year. On or before October 20, each year, the Village President shall prepare a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing year.
C. 
Form of proposed budget. The proposed budget shall include the following information:
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. III)]
(1) 
The actual expenditures of each department and activity for the expired portion of the current year, and last preceding fiscal year, and the estimated expense of conducting each department and activity of the Village for the remainder of the current year and ensuing fiscal year, with reasons for any proposed increase or decrease as compared with actual and estimated expenditures for the current year.
(2) 
An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the Village from each of the same or similar sources for the last preceding and current fiscal year.
(3) 
An estimate of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.
(4) 
All existing indebtedness of the Village, including the amount of interest payable and principal to be redeemed on any outstanding general obligation bonds of the Village and any estimated deficiency in the sinking fund of any such bonds during the ensuing fiscal year.
(5) 
Such other information as may be required by the Board and by state law.
D. 
Copies of budget. The Village shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
E. 
Report and hearing.
(1) 
The Village President shall make a report to the Village Board at the first November meeting which shall include the estimated cost of improvements as well as the estimated cost of operating the various departments and all other costs, including interest charges, for which money will have to be raised by taxation during the following year. The Village President shall submit to the Board at the time the annual budget is submitted the draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation ordinance to the Board it shall be deemed to have been regularly introduced therein.
(2) 
A summary of such budget and notice of the time and place where such budget in detail is available for public inspection and notice of the time and place for holding the public hearing thereon shall be published in a newspaper of general circulation in the Village at least 15 days prior to the time of such public hearing.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. III)]
(3) 
Not less than 15 days after the publication of the proposed budget and the notice of hearing thereon, the public hearing shall be held at the time and place stipulated, at which time any resident or taxpayer of the Village shall have an opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time. Following the public hearing, the proposed appropriation ordinance may be changed or amended and shall take the same course in the Village Board as other ordinances.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. III)]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. III)]
The amount of the tax to be levied or certified, the amounts of the various appropriations, and the purposes thereof shall not be changed after approval of the budget, except upon the recommendation of the Village President and upon a two-thirds vote of the entire membership of the Village Board. Notice of such changes shall be given by either publication of a Class 1 notice of the changes, under Ch. 985, Wis. Stats., within 15 days after any change is made or by posting a notice of the changes on the Village's website within 15 days after any change is made.
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 appropriation in the adopted budget or when changed as authorized by § 62-4 of this chapter. At the close of each fiscal year any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation, but appropriations may be made by the Board to be paid out of the income of the current year in furtherance of improvements or other objects or works which will not be completed within such year and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. III)]
The Village Board shall designate one or more public depositories for depositing funds of the Village. The Treasurer and the Treasurer's surety are not liable for loss, as defined under § 34.01(2), Wis. Stats., of money deposited in the name of the Village in a designated public depository. Interest accruing from Village money in a public depository shall be credited to the Village.
A. 
Claims to be certified. Prior to submission of any account, demand or claim to the Village Board for approval of payment, the Village Clerk shall certify, or cause to be endorsed thereon or on attached papers, that the following conditions have been complied with:
(1) 
That funds are available therefor pursuant to the budget.
(2) 
That the item or service was duly authorized by the proper official or agency and has been received or rendered in accordance with the purchasing agreement.
(3) 
That the claim is accurate in amount and a proper charge against the treasury.
B. 
Village Board to audit accounts.
(1) 
No account or demand against the Village, except as provided in Subsection C of this section, shall be paid until it has been passed upon by the Village Board or that the item or service covered by such claim has been duly authorized by the proper official, department head or board or commission and an order drawn on the Village Treasurer therefore. Every such account shall be itemized and certified as provided in Subsection A.
(2) 
After auditing, the Village Board shall cause to be endorsed by the Clerk, on each account, the words "allowed" or "disallowed," as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. If the Village Board shall approve the same it shall direct the Treasurer to issue a Village order for the amount of the claim approved. All money paid out of the Village treasury shall be paid upon an order signed by the Village President and countersigned by the Clerk, except that payments of regular wages or salaries shall be as provided in Subsection C below. The minutes of the proceedings of the Board, or a statement attached thereto, shall show to whom, and for what purpose, every such account was allowed and the amount.
C. 
Payment of regular wages or salaries. Regular wages or salaries of Village officers and employees shall be paid by payroll, verified by the proper Village official, department head, board or commission and filed with the Village Clerk in time for payment on the regular payday.
D. 
Method of incurring claims. All actions of the Village Board appropriating money or creating a charge against the Village, other than claims for purchases or work previously authorized by the Board, shall only be acted upon at the next regular meeting after introduction, provided that this rule may be suspended by affirmative vote of three-fourths of all members of the Board. A roll call vote shall be taken and recorded on all appropriations.
In lieu of the personal signatures of the Village Clerk and Village President, there may be affixed on order checks the facsimile signatures of such persons adopted by them and approved by the Village President, but the use of the facsimile signature shall not relieve such official from any liability to which he is otherwise subject, including the unauthorized use thereof.
A. 
The Village Treasurer or his deputies shall not receive any money into the treasury from any source except on account of taxes levied and collected during the fiscal year for which he or she may then be serving, without giving a receipt therefor in the manner specified by the Village Board.
B. 
Upon the payment of any money (except for taxes as herein provided), the Village Treasurer shall make out a receipt in duplicate for the money so received. The Treasurer shall charge the amount thereof to the treasury and credit the proper account. The payment of the money to any receiving agent of the Village or to the Village or to the Treasurer shall be safeguarded in such manner as the Village Board shall direct.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. III)]
The Village Clerk is authorized to prepare a statement of real property status form to be used to provide information often requested for transfers of real property such as the amount of outstanding special assessments, deferred assessments, changes in assessments, amount of taxes, outstanding water, electric, and sewer bills, current water, electric and sewer bills, contemplated improvements, floodplain status, violations of Chapter 163, Building Construction, and Chapter 227, Health and Sanitation, and similar information. Any such information sought shall be provided to the person requesting it on said form. The Village Clerk shall collect a fee of $50 for furnishing such information on said form.