[Adopted as §§ 3.01 to 3.10 of the 1987 Code]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis. Stats., the Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column on 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. Each tax bill or receipt shall show the purpose for which such taxes are to be used giving the percentage for state, county and local taxes.
B. 
Pursuant to § 74.19, Wis. Stats., the County Clerk shall furnish tax receipts to the Town Treasurer. The Town Treasurer shall use the tax receipts furnished by the County Clerk. If requested under § 74.09(3)(g), Wis. Stats., the Town Treasurer shall mail a copy of a tax receipt to a requester.
A. 
Preparation.
(1) 
Town Board to prepare. The Town Board shall annually prepare and submit a proposed budget presenting a financial plan for conducting the affairs of the Town for the ensuing fiscal year.
(2) 
Information required. The budget shall include the following information:
(a) 
The expense of conducting each department and activity of the Town for the ensuing fiscal year and corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared to appropriations for the current year.
(b) 
An itemization of all anticipated income of the Town from sources other than general property taxes and bonds issued, with a statement comparing the amounts received by the Town from each of the same or similar sources for the last preceding and current fiscal year.
(c) 
An itemization of the amount of money to be raised from general property taxes which, with income from other sources, shall be necessary to meet the proposed expenditures.
(d) 
Such other information as may be required by the Board and state law.
(3) 
Copies required. The Town shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
B. 
Hearing. The Board shall hold a public hearing on the budget as required by law.
C. 
Action by Board. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Board as ordinances.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
The amount of the tax to be levied or certified and the amounts of the various appropriations, and the purposes thereof, shall not be changed after approval of the budget except by a two-thirds vote of all the Supervisors of the Town Board. Notice of such change shall be given by publication within 15 days thereafter.
No money shall be drawn from the treasury of the Town, 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 § 36-4. 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 has been accomplished or abandoned.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
Town Board to audit accounts. Except as provided in Subsection C, no account or demand against the Town shall be paid until it has been audited by the Town Board and an order drawn on the Town treasury therefor. Every such account shall be itemized. After auditing, the Town Board shall cause to be approved by a Supervisor or the Clerk, on each account, adding the amount allowed, if any, and specifying the items or parts of items disallowed, in part only. Every such account or demand allowed in whole or in part shall be filed by the Clerk, and those of each year shall be consecutively numbered and have endorsed thereon the number of the order of the Treasurer issued in payment, and the Clerk shall take a receipt thereon for such order.
B. 
Claims to be verified. All accounts, demands or claims against the Town shall be verified by the claimant or proper official.
C. 
Payment of regular wages or salaries. Regular wages or salaries of Town officers and employees shall be paid by payroll, verified by the proper Town official and filed with the Town Clerk in time for payment on the regular payday.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
Town Board members. Town Board members shall receive reimbursement for meetings, seminars and workshops. Board members shall be reimbursed for mileage and per diem which has been approved by the Town Board at such rate as shall be set from time to time by resolution of the Town Board. A travel voucher with receipts attached shall be submitted to the Town Clerk before payment shall be made.
B. 
Other officers and employees. Town officers and employees, other than Town Board members, shall be reimbursed for mileage at the same rate as Board members, but no reimbursement shall be provided unless such expense has been authorized by the Town Board. A travel voucher with receipts attached shall be submitted to the Town Clerk before payment shall be made.
Pursuant to §§ 60.331, 60.341 and 66.0607, Wis. Stats., all disbursements of Town funds shall be by order check, and the Town Board of the Town of Ottawa designates the following persons to be authorized to sign the Town of Ottawa checks:
A. 
The duly appointed Town Clerk/Treasurer or in his or her absence, the duly appointed Deputy Town Clerk/Deputy Town Treasurer.
B. 
The Town Chair or in his or her absence, the Town Supervisor who is appointed by the Town Board.
[Added 6-12-1989]
A. 
Pursuant to § 74.11, Wis. Stats., the Town hereby authorizes payment of real property taxes of $100 or more in two installments. Each installment shall be for 1/2 of the total real property taxes due. The installments shall be due as follows:
(1) 
The first installment shall be paid on or before January 31 and shall be paid to the Town Treasurer.
(2) 
The second installment shall be paid on or before July 31 and shall be paid to the County Treasurer.
B. 
All special assessments, special charges, special taxes and real property taxes less than $100 that are placed on the tax roll shall be paid in full on or before January 31.
C. 
In the event that any installment on real property taxes is not paid on or before the date due, the entire amount of the remaining unpaid taxes on that parcel is delinquent as of the first day of the month after the payment is due.
D. 
In the event that any special assessment, special charge, special tax, personal property tax or real property tax less than $100 is not paid in full on or before January 31, the amount unpaid shall be delinquent as of February 1.
E. 
On or before February 15, the Town Treasurer shall transfer the tax roll to the County Treasurer.
F. 
All real property taxes, special assessments, special charges and special taxes that become delinquent shall be paid, together with interest and penalties charged from the preceding February 1, to the county treasurer.
G. 
All personal property taxes that have become delinquent shall be paid, together with interest and penalties charged from the preceding February 1, to the Town Treasurer.