[HISTORY: Adopted by the Town Board of the Town of Fulton 9-12-1996 as Ch. 4 of the 1996 Code. Amendments noted where applicable.]
The Town Board of the Town of Fulton has the specific authority, powers and duties pursuant to §§ 60.10, 60.20, 60.22, 60.23, 60.40, 60.41, 60.42, 60.44, 60.45, 60.46, 60.47, 65.90, 66.0601, 66.0603, 66.0703 and 74.12 and Chs. 67 and 70, Wis. Stats., to manage, supervise and direct the fiscal operations of the Town of Fulton and to develop, maintain and implement a fiscal management system for the Town of Fulton.
The fiscal year for the Town of Fulton is the calendar year.
Budget adoption. The Town Board of the Town of Fulton shall adopt an annual budget. The Town Board of the Town of Fulton shall establish the duties of the Town Clerk/Treasurer in preparing and presenting to the Town Board of the Town of Fulton the Town of Fulton annual budget.
Elements of budget. Each budget prepared by and approved by the Town Board of the Town of Fulton shall include the following:
All existing indebtedness.
All anticipated revenue from all sources for the ensuing year.
All proposed appropriations for departments, committees, commissions and boards and active or reserve accounts for the next year.
All actual revenues and expenditures for the preceding year.
All actual revenue and expenditures for not less than six months of the current year.
All estimated revenues and expenditures for the balance of the year.
All anticipated unexpended or unappropriated balances and surpluses.
Elements in budget summary. Each budget summary prepared by and approved by the Town Board of the Town of Fulton shall include the following:
All expenditures by major expenditure category for the proposed budget, the budget in effect and the budget of the preceding year.
All revenues by major revenue service for the proposed budget, the budget in effect and the budget of the preceding year.
All beginning and year end balances for the proposed budget, the budget in effect and the budget of the preceding year.
Initial preparation of budget.
The annual budget shall be initially prepared by and approved by the Town Board of the Town of Fulton based on the data and estimates provided by the Town Clerk/Treasurer of the Town of Fulton.
The Town Board of the Town of Fulton shall provide, at request, a reasonable number of copies of the annual budget for the public.
Approval of budget. The Town Board of the Town of Fulton, after the public hearing, shall act upon the annual budget. The Town Board of the Town of Fulton may amend the annual budget prior to final adoption. The annual budget shall be finally adopted by the Town Board of the Town of Fulton. The annual budget, as finalized, shall be adopted by a majority roll call vote of the members of the Town Board of the Town of Fulton.
Changes in final budget. The amount of the tax to be levied or certified, the amounts of the various appropriations and the purposes of the appropriations stated in the approved annual final budget may not be changed unless authorized by a roll call vote of 2/3 of the members of the Town Board of the Town of Fulton.
The Town Board of the Town of Fulton shall not authorize money to be drawn from the treasury of the Town of Fulton nor shall the Town Board of the Town of Fulton incur any obligation for the Town of Fulton for the expenditure of money except as these expenditures or obligations are made pursuant to the annual final budget appropriations or are made pursuant to any revised annual budget appropriations. Any unencumbered budget balance of the authorized appropriations shall revert to the general fund and shall be subject to reappropriation by the Town Board of the Town of Fulton. No order for payment may be issued in excess of funds available or appropriated for the purpose for which the order is drawn unless authorized by a two-thirds roll call vote of the Town Board of the Town of Fulton.
Claims procedure. All claims filed pursuant to § 893.80, Wis. Stats., shall be filed with the Town Clerk/Treasurer of the Town of Fulton. The Town Clerk/Treasurer of the Town of Fulton shall immediately contact the Town Chair of the Town of Fulton regarding the claims. The Town Chair of the Town of Fulton shall arrange any appropriate and necessary meeting of the Town Board of the Town for actions pursuant to §§ 60.44 and 893.80, Wis. Stats., to allow or disallow any claim. The Town Chair shall, at his or her discretion, contact the Town of Fulton Attorney regarding the claim prior to the meeting of the Town Board of the Town of Fulton.
General policy for claims. No claim, account or demand for payment against the Town of Fulton shall be paid until a voucher has been filed with or prepared by the Town Clerk/Treasurer of the Town of Fulton. All claims, accounts and demands for money shall be filed with the Town Clerk/Treasurer of the Town of Fulton. The Town Board of the Town of Fulton shall approve or disallow any claim made under § 893.80, Wis. Stats.
The Town Board of the Town of Fulton annually shall prepare a written annual statement of the financial condition of the Town of Fulton. This statement shall be prepared and submitted by the Town Board of the Town of Fulton at the Annual Town Meeting. In addition, the Town Clerk/Treasurer of the Town of Fulton shall maintain a finance book which shall contain a complete record of the finances of the Town of Fulton. This book shall show the receipts, with the date, amount and source of each receipt, to disbursement, with the date, amount and object of the disbursement. The annual financial statement shall include previous years' revenues and expenditures and the current indebtedness of the Town of Fulton.
No Town of Fulton officer or employee shall violate § 946.13, Wis. Stats. Pursuant to § 946.13, Wis. Stats., no Town of Fulton officer or employee shall negotiate a public contract, bid a public contract or enter into any contract or participate in the making of a public contract in which he or she has a private pecuniary interest, direct or indirect, which involves receipts and disbursements by the Town of Fulton aggregating more than $15,000 in any year.
Membership. The Town Board of the Town of Fulton and the Town Clerk/Treasurer of the Town of Fulton shall comprise the Town of Board of Review. The Town Clerk/Treasurer of the Town of Fulton shall be the Clerk of the Board of Review. No Assessor for the Town may serve on the Board of Review.
Compensation. The members of the Board of Review shall receive salary compensation as established by the Town Board of the Town of Fulton.
Meetings. The members of the Board of Review shall meet annually as provided by law.
Procedure. The Board of Review shall proceed in compliance with Ch. 70, Wis. Stats. The Board of Review process shall be as follows:
The Board of Review of the Town of Fulton will meet annually at any time during the thirty-day period beginning on the second Monday of May. The meeting shall be at the Fulton Town Hall unless otherwise designated by the Town Board of the Town of Fulton. A majority of the members will be a quorum.
All meetings of the Board of Review of the Town of Fulton are to be open to all citizens at all times. No formal action of any kind shall be introduced, deliberated upon or adopted in any closed session or closed meeting of the Board of Review. Any change in the time of the first meeting will not be effective until notice is posted in not fewer than three public places in the Town of Fulton for at least 10 days before the first meeting.
The Board of Review of the Town of Fulton may adjourn from time to time until business is complete. If the meeting is adjourned for more than one day, a written notice shall be posted on the outer door of the place of the meeting stating what time the meeting will be reconvened.
The named Clerk/Treasurer of the Town of Fulton shall keep a record in the minute book of the proceedings.
The Board of Review of the Town of Fulton shall carefully examine the roll or rolls and correct all apparent errors in description and computation. The Board of Review of the Town of Fulton shall not raise or lower the assessment except after hearing.
The Board of Review of the Town of Fulton shall receive objections, shall provide a hearing and shall correct the assessments pursuant to § 70.47, Wis. Stats.
The Clerk/Treasurer shall make the changes to the assessment roll ordered by the Board of Review of the Town of Fulton.
Alternative forms of sworn testimony.
[Added 9-8-2015 by Ord. No. 2015-4]
In order for a property owner or property owner's representative to submit a request to testify by phone or submit a sworn written statement, he or she must first comply with the following procedures: the legal requirement to provide notice of intent to appear at Board of Review must be satisfied; and an Objection Form for Real Property Assessment (PA-115A) must be completed and submitted to the Board of Review as required by law.
After the two requirements outlined above have been met, a Request to Testify by Telephone or Submit a Sworn Written Statement at Board of Review (Form PA-814) may be submitted to the Town Clerk. Such requests must be submitted in time to be considered by the Board at the first meeting of the Board of Review.
Criteria to be considered. The Board may consider any or all of the following factors when deciding whether to grant or deny the request:
The requester's stated reason(s) for the request as indicated on the Form PA-814.
Fairness to the parties.
Ability of the requester to procure in person oral testimony and any due diligence exhibited by the requester in procuring such testimony.
Ability to cross-examine the person providing the testimony.
The Board of Review's technical capacity to honor the request.
Any other factors that the Board deems pertinent to deciding the request.
Whenever the Assessor, in the performance of the Assessor's duties, requests or obtains income and expense information, such information shall be held by the Assessor on a confidentiality basis; except, however, that the information may be revealed to and used by persons: in the discharging of duties imposed by law; in the discharge of duties imposed by office (including, but not limited to, use by the Assessor in performance of official duties of the Assessor's office and use by the Board of Review in performance of its official duties); or pursuant to order of a court. Income and expense information provided to the Assessor under § 70.47(7)(af), Wis. Stats., unless a court determines that it is inaccurate, is, per § 70.47(7)(af), Wis. Stats., not subject to the right of inspection and copying under § 19.35(1), Wis. Stats.
[Added 6-11-2019 by Ord. No. 2019-12]
Payment of property tax. The Town Board of the Town of Fulton requires that all taxes on real property shall be paid pursuant to § 74.11, Wis. Stats.
No limitation intended. This chapter shall not limit the Town from levying special assessments under any other provision of the Wisconsin Statutes.
Cost of public work or improvements. The cost of installing or constructing any public work or improvement may be charged in whole or in part to the property benefited thereby.
Special assessment procedure. The Town Board of the Town of Fulton may levy and collect special assessments upon property in a limited and determinable area for special benefits conferred by the Town of Fulton project on the property and may provide for payment of all or part of the cost of the Town of Fulton project out of the proceeds of such special assessments. The Town of Fulton shall follow the following special assessment procedure:
The Town Board of the Town of Fulton shall adopt a resolution declaring its intention to exercise special assessment powers for a stated Town of Fulton purpose. The resolution shall describe the contemplated purpose, the project assessment district, and the number of installments in which special assessments will be paid or that the number of installments will be determined by the Town Board of the Town of Fulton at the hearing.
The Town Clerk/Treasurer of the Town of Fulton shall provide property owners affected by the proposed special assessment with written notice of a public hearing. This notice shall contain the nature of the project, the general boundary lines, the estimated proposed cost of the project, the time and place of the hearing and such other matters as the Town Board of the Town of Fulton or the Town Clerk/Treasurer of the Town of Fulton deem relevant. The notice shall be mailed to the property owner's last known home address, as show in the Town of Fulton's records, not less than 10 days prior to the hearing.
The public hearing shall be conducted by the Town Board of the Town of Fulton. All persons who appear at the hearing will be provided an opportunity to be heard for or against the project. The Town Board shall make a determination of fact as to what property or properties will be benefited by the public work or improvement and shall determine the cost of such work or improvement (as can be reasonably determined given facts available to the Town Board), how such cost shall be allocated among the affected property owners and whether or not the levy for such special assessment may be paid in installments.
Such special assessment shall be a lien against the property from the date of its levy.
Any person against whose land a special assessment is levied under this chapter shall have the right to appeal therefrom in the manner prescribed in § 66.0703(12) within 90 days of the date of the final determination of the Town of Fulton Town Board.
Long-term investment depository. The Town Clerk/Treasurer of the Town of Fulton, as the Town of Fulton investment officer, may invest, at his or her discretion, except as noted below, long-term funds and temporary funds not immediately needed by the Town of Fulton. These investments must comply with § 66.0603, Wis. Stats., and resolutions of the Town of Fulton Board. The Town Board of the Town of Fulton and the Town Clerk/Treasurer of the Town of Fulton shall use the following criteria in determining the financial options available to the Town of Fulton in the Town Board of the Town of Fulton investing the financial assets of the Town of Fulton, namely:
Temporary and long-term fund depository. The Town Board of the Town of Fulton shall name the public depository or public depositories for any temporary fund investments and long-term fund investments.
Nonappropriation items. The Town Board of the Town of Fulton may appropriate Town of Fulton funds as established by law. The Town of Fulton specifically cannot appropriate funds for the following:
No appropriation of any kind shall be made by the Town of Fulton nor any municipal liability created or tax levied as a consideration or inducement to the State of Wisconsin to locate any public education, charitable, reformatory or penal institution.
No appropriation of any kind shall be made to authorize funds or pay to a physician, surgeon or a hospital, clinic or other medical facility for the performance of an abortion except those permitted under and which are performed in accordance with § 20.927, Wis. Stats.
No appropriation for any item shall be made where Town Meeting authorization is specifically required and the Town Meeting has not specifically authorized the appropriation.
Items to review in appropriations. The Town Board of the Town of Fulton, prior to approving any appropriations, and assuming the Town Board of the Town of Fulton has the proper appropriation authority, shall review, at minimum, the following:
The current availability of funds under the approved Town of Fulton budget.
The proper Town of Fulton authority approved the purchase of the item or service.
The item or items to be received by the Town of Fulton are of the same type, amount and designation as the item originally approved by the Town of Fulton authority.
The item or items to be received by the Town of Fulton are in satisfactory quality and quantity.
The item or items have been and will continue to be received in a timely manner by the Town of Fulton.
The Town of Fulton has had no past legal or financial problems with or concerns regarding the vendor or the service provider.
The Town of Fulton has complied with the proper bidding law and ordinances regarding the item or items.
The proper Town of Fulton authority that approved the item or service and the Town Board of the Town of Fulton have no direct or indirect conflict or interest regarding the item or service.
The Town of Fulton has not been charged any sales tax.
The Town of Fulton has not already paid previously for the item or service.
The vendor or service provider has the financial, the commercial and the legal ability to fully comply with any contract.
No real or alleged conflict of interest or ethical concerns have been raised regarding the appropriation.
Scope of audit. The Town Board of the Town of Fulton shall provide for financial audits of the Town of Fulton.
Audit regularity. Due to the combination of the office of Town Clerk and Town Treasurer, the Town Board of the Town of Fulton shall arrange at least an annual financial audit. This audit will be completed by a certified public accountant or by the Department of Revenue if the Department of Revenue provides this service.
The disbursement of Town funds from demand deposits shall be by draft or order check or money transfer techniques as authorized by § 66.0607(3M), Wis. Stats., and withdrawals from savings for time deposits shall be by transfer order as provided in § 66.0607(3), Wis. Stats.
No draft or order check issued under this section or transfer order is valid unless signed by the Clerk/Treasurer and countersigned by the Town Chairperson, except as provided in Subsection C.
Any Town Board Supervisor is authorized to countersign any draft or order check issued under this section or transfer order in lieu of the Town Chairperson.
In lieu of the personal signatures of those officials authorized by this section, the facsimile signature adopted by such person and approved by the Town Board may be affixed to the draft, order check or transfer order.
As used in this chapter, the following terms shall have the meaning indicated:
- CLOSED MEETING
- A meeting of Town officials where the general public is, pursuant to Ch. 19, Wis. Stats., lawfully excluded from attendance at the meeting.
- CLOSED SESSION
- A lawful meeting of Town officials which, upon proper motion duly made and carried, is legally convened closed to the general public under one or more of the exemptions provided in § 19.85, Wis. Stats.
- POST (NOTICE)
- The placement or posting of a written municipal document in the Town of Fulton to provide to the residents in the Town of Fulton written notice of a public event, matter or meeting.
- PUBLIC CONTRACT
- A contract for the construction, execution, repair, remodeling or improvement of any public work or building or for the furnishing of materials or supplies. If the Town of Fulton so designates, by resolution, "public contract" may also include a contract for equipment or services.
- PUBLIC DEPOSITORY
- A federal or state credit union, federal or state savings and loan association, state bank, savings and trust company, mutual savings bank, or national bank in this state which receives or holds any public deposits or the local government pooled investment fund.
- A majority of the number of members of a public body fixed by law or ordinance.