[HISTORY: Adopted by the Town Board of the Town of Seymour
as indicated in article histories. Amendments noted where applicable.]
[Adopted 11-9-2017 as
Ch. 4 of the 2017 Code]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
It is declared the intent of this article that tax payments
made in excess of the tax bill amounts shall be refunded pursuant
to the procedures established under this article within 15 business
days of the payment. Further, it is the declared intent that this
policy shall be in full force and effect upon adoption by the Town
Board, with the purpose of complying with § 74.03(2), Wis.
Stats. (as adopted by 1997 Act 315).
This article is adopted pursuant to the authority granted to
town boards under § 60.44(2), Wis. Stats., to adopt an alternative
claim procedure for approving financial claims against the Town which
are in the nature of bills and vouchers.
Pursuant to § 60.34, Wis. Stats., upon receipt of
tax payments in excess of the tax bill, the Town Treasurer shall deposit
as soon as practicable all payments in the name of the Town in public
depositories designated by the Town Board. Upon verification by the
Town Treasurer that the payment as deposited has cleared and not been
returned as insufficient funds, but not later than 10 days after depositing,
the Treasurer shall notify the Town Clerk in writing of the name and
mailing address of the taxpayer for whom a refund in excess of the
tax bill amount is due, the amount of the refund in excess of the
tax bill, the date payment was received, and a statement that the
payment as made has cleared and not been returned as insufficient
funds.
A.
Upon written notification from the Town Treasurer that a taxpayer
has made a tax payment in excess of the tax bill amount, the Town
Clerk shall issue the normal voucher of authorization for payment
of the refund of the excess amount over the tax bill amount upon finding
the following:
(1)
Funds are available to pay the bill, assuming the tax payment has
cleared and not been returned as is evidenced by the Treasurer's notice.
(2)
The Town Board has authorized the refund of excess tax payments as
established by the adoption of this article.
(3)
The refund is due in the amount noticed by the Town Treasurer as
a tax payment in excess of the amount of the tax bill.
(4)
The refund is a valid claim against the Town, being a payment in
excess of the tax bill amount.
B.
Further the Town Clerk shall prepare monthly, to be submitted to
the Town Board at each monthly Board meeting, a list of claims under
this procedure, listing the amount of the claims, the date paid, the
name of the taxpayer/claimant, and that the payment was a refund for
excess tax payment.
Upon approval of a voucher by the Town Clerk under the procedures listed in § 40-4, a refund check payable to the taxpayer named in the voucher and in the amount approved shall be written by the Town Clerk and countersigned by the Town Treasurer and the Town Chair, pursuant to § 66.0607, Wis. Stats., and shall be issued not later than 15 business days from the date the tax payment was received by the Town Treasurer as noticed by the Town Treasurer in § 40-3.
Upon issuance of the proper countersigned refund check, pursuant
to the procedures in this article, the refund check shall be delivered
to the taxpayer or mailed to the last known mailing address of the
taxpayer by the Town Clerk.
