A.
Alternative special assessment procedure.
(2)
Amounts, installment payments, interest and terms.
Whenever the Village 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 setting forth such intention and the time, either before
or after completion of the work or improvement, when the amount of
such assessments shall be determined and levied, the number of annual
installments, if any, in which such assessments may be paid, the rate
of interest to be charged on the unpaid balance and the terms on which
any of such assessments may be deferred while no use of the improvement
is made in connection with the property.
(3)
Section 66.0703, Wis. Stats., applies. The provisions of § 66.0703, Wis. Stats., shall apply to special assessments levied under this Subsection A, except that when the Village Board determines by resolution as provided in Subsection A(2) that the hearing on such assessments shall be held subsequent to the completion of the work or improvement or the rendition of the service, the report required by § 66.0703(4), Wis. Stats., shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of such cost.
(4)
Notice of public hearing. 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 by mail to every person whose property is affected by such
assessment and whose mailing address can be determined with reasonable
diligence.
B.
Special assessment for curb, gutter, driveway approach
and sidewalk.
[Amended 4-2-1998 by Ord. No. 4-98]
(1)
The property owner shall be assessed 100% of the cost
for installing new or replacement curbs, gutters and driveway approaches.
[Amended 4-3-2003 by Ord. No. 08-03]
(2)
The property owner shall be assessed for 100% of the
cost related to the construction of new or replacement sidewalks where
sidewalks are installed on both sides of the street, and 50% of the
cost for a new or replacement sidewalk where sidewalks are constructed
on only one side of the street. The standard width of all sidewalks
shall be five feet.
[Amended 4-3-2003 by Ord. No. 08-03; 8-5-2004 by Ord. No. 24-04; 4-7-2005 by Ord. No. 07-05; 6-12-2006 by Ord. No.
14-06]
(3)
No property owner shall be assessed for installation
of curb, gutter or sidewalk which replaced existing curb, gutter or
sidewalk and for which the Village has been reimbursed all costs by
way of assessment to the property owner during the past five years.
(4)
Assessment to the property owner for the cost of installing
curb, gutter and sidewalk to replace curb, gutter or sidewalk installed
by the Village more than five years but less than 25 years prior to
the letting of the contract shall be prorated by multiplying the cost
of replacing the curb, gutter or sidewalk by a fraction the numerator
of which shall be the number of years which have elapsed since the
installation of the curb, gutter or sidewalk and the denominator of
which shall be 25 years.
(5)
Assessments, whether for initial installation of curb,
gutter, driveway approach, or sidewalk, or for the replacement of
existing curb, gutter, driveway approach, or sidewalk, shall be made
on the basis of the actual cost incurred by the Village per linear
foot of curb and gutter and per square foot of driveway approach and
sidewalk to be installed into the total cost of the construction contract.
Notwithstanding anything contained herein to the contrary, the total
cost of any construction contract shall not include engineering fees
or expenses incurred in removing existing curb, gutter, driveway approach,
or sidewalk.
[Amended 6-12-2006 by Ord. No. 14-06]
(6)
The assessment for sidewalks, as to those properties
having double frontage lots, shall be assessed in accordance with
the lot dimensions as described in the most recent Village tax roll.
Total linear feet of such lots shall be equal to the longest frontage
of the property, plus 1/2 of the shorter frontage. Those property
owners having double frontage shall be assessed for 100% of the sidewalk
cost of the longest dimension of the lot, as determined from the information
contained on the tax roll, and 50% of the sidewalk cost of the remaining
frontage. As used in this subsection, the term "frontage" shall mean
that portion of the property which fronts or abuts any public street,
highway, alley, roadway, or other thoroughfare generally used by the
public. Where a property owner is entitled to one or more sidewalk
credits or reductions of sidewalk assessments, the credit or reduction
shall not reduce the assessment for any frontage to an amount greater
than 50%.
[Amended 8-5-2004 by Ord. No. 24-04; 6-12-2006 by Ord. No.
14-06]
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-Treasurer shall certify or cause to be endorsed
thereon or on attached papers that the following conditions have been
complied with:
B.
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-Treasurer 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 3/4 of all members of the Board. A roll call vote shall
be taken and recorded on all appropriations.
By virtue of § 61.56, Wis. Stats.,
as a complete alternative to §§ 61.54 and 61.55, Wis.
Stats., the Village adopts § 62.15, Wis. Stats., to apply
to Village contracts. The authority invested in the Board of Public
Works under § 62.15, Wis. Stats., shall be exercised by
the Village Board.
[Added 1-27-2014 by Ord. No. 1-14[1]]
A.
In accordance with the provisions of Ch. 236, Wis. Stat. § 66.0627,
Wis. Stat., and § 74.01(4), Wis. Stats., any individual,
applicant, or applicant (herein collectively the "applicant"), who
requests approval of a subdivision plat, certified survey map, plan
of operation, site plan, conditional use permit or similar application,
which, if approved, results in a benefit accruing to the applicant
rather than the residents of the Village as a whole, shall reimburse
the Village for all professional fees and expenses incurred by the
Village and which related to review and consideration of the applicant's
request, together with an administrative charge in an amount equal
to 15% of the professional fees for which reimbursement is required,
which charge the Village Board, by enactment of this section, deems
to reasonably approximate the administrative costs and charges incurred
by the Village which relate to the review of any such application.
B.
Signed reimbursement agreement. Any applicant who is subject to charges
for fees or other professional services as provided in this section
shall be required to sign a written notice acknowledging the obligation
to reimburse the Village for professional fees and charges as provided
herein. The failure of the applicant to sign the reimbursement notice
shall not relieve the individual or applicant of his or her responsibility
for reimbursement to the Village for professional fees and expenses
incurred as provided in this section.
C.
Payment and objections. The Village Clerk-Treasurer shall invoice each applicant for professional charges as provided for herein, and the applicant shall be responsible for payment of the invoice within 30 days of the date of the invoice, or, in the event of an appeal as provided in this section, within 30 days of the date of the Board's decision resolving the appeal. Any applicant receiving an invoice as provided in this section may, during the thirty-day period of time provided for payment, file with the Village Clerk-Treasurer a written notice objecting to all or a portion of the invoice. Any written objection shall be submitted to the Village Administrator, who shall attempt to resolve the objection with the applicant. If the objection cannot be resolved within a reasonable period of time, the Village Administrator shall notify the Village Board and a hearing shall be scheduled as provided in Subsection E below.
D.
Interest on special assessment or special charges. In order to recover
the entire cost of any work or improvement to be paid pursuant to
this section, the Village shall charge interest at the rate of 1.5%
per month for any amounts not paid within 30 days of the date that
the Village Clerk-Treasurer invoices the applicant.
E.
Appeal to Village Board. Upon receipt of an objection to any invoice
issued to an applicant for professional charges as provided in this
section, and upon notice to the Village Board that the objection has
not been resolved administratively, the Village Board shall hold a
hearing regarding the objection at its next scheduled meeting or as
soon as possible thereafter. The applicant shall receive notice of
the hearing and shall be afforded an opportunity to appear in person
and/or by counsel. The Village Board shall, after conducting a hearing
on the objection, act on the objection. Written notice of the Village
Board's decision as to the objection shall be provided to the applicant.
Any applicant aggrieved by the decision of the Village Board may appeal
the decision to the Circuit Court of Jefferson County within 30 days
following the Village Board's decision. Such an appeal shall be the
sole remedy of the applicant, and as a condition of maintaining the
appeal, the professional fees and charges which are the subject of
the appeal shall be paid to the Village Clerk-Treasurer prior to the
filing of the appeal. The failure to pay the professional fees and
charges in dispute, or, in the alternative, the failure to file the
appeal within 30 days of the decision of the Village Board, shall
bar the applicant from pursuing the appeal.
F.
Placement on tax roll. In the event payment of any invoice which
is due remains unpaid as of October 30 of each year, the amount of
the invoice together with any accrued interest thereon, shall be placed
by the Village Clerk-Treasurer on the tax roll of the benefited property
as a charge for current services provided the applicant in accordance
with the provisions of § 66.0627, Wis. Stats.
[1]
Editor's Note: This ordinance also repealed former § 15-9,
Development charges, as amended.
[Added 7-8-2003 by Ord. No. 20-03]
Billings by the Village of Johnson Creek may be paid within 20 days after billing without interest. Thereafter, interest may be charged at the rate of 1 1/2% per month or any fraction thereof. Bills not paid on or before the 15th day of November shall be entered on the tax roll as a special charge and become a lien upon real estate per § 15-15B and C.
[Added 7-8-2003 by Ord. No. 20-03]
[Added 7-8-2003 by Ord. No. 20-03]
A.
Purpose. It is in the interest of the Village of Johnson
Creek to adopt a policy to ensure continuous prudent deposits and
investments of available Village funds. The Village Board of the Village
of Johnson Creek establishes the following policies in the public
interest for the deposit and investment of available Village funds.
B.
Public depositories.
(1)
Depositories. The Village Board shall, by ordinance
or resolution, designate one or more public depositories, organized
and doing business under the laws of this state or federal law, and
located in Wisconsin, in which the Village Clerk-Treasurer shall deposit
all public moneys received by him/her.
(2)
Limitations. The resolution or ordinance designating
one or more public depositories shall specify whether the moneys shall
be maintained in time deposits subject to the limitations of § 66.0603(1m),
Wis. Stats., demand deposits or savings deposits and whether a surety
bond or other security shall be required to be furnished under § 34.07,
Wis. Stats., by the public depository to secure the repayment of such
deposits.
[Amended 5-20-2024 by Ord. No. 04-24]
(3)
Deposits. The Village Clerk-Treasurer shall deposit
public moneys in the name of the Village of Johnson Creek in such
public depositories designated by the Village Board and subject to
the limitations hereinabove set forth.
(4)
Withdrawals. Withdrawals or disbursements by the Village
Clerk-Treasurer of moneys deposited in a public depository shall be
made as provided by § 66.0607, Wis. Stats. The Village Clerk-Treasurer
is authorized, at his discretion, to process periodic payments through
the use of money transfer techniques as set forth in § 66.0607(3m),
Wis. Stats.
C.
Investments.
(1)
Management. Subject to the provisions of this policy,
the Village Clerk-Treasurer shall have control of and discretion in
the investment of all Village funds that are not immediately needed
and are available for investment. The Village Clerk-Treasurer shall
meet with the Village President and Village Administrator at least
semiannually, or more frequently as circumstances require, to review
investments and monitor performance.
[Amended 5-20-2024 by Ord. No. 04-24]
(2)
Intent. It is the intent of the Village Board that
the Village Clerk-Treasurer utilize a wise and prudent cash management
system within the level of his/her expertise in such a manner as to
ensure maximum investment earnings while at the same time being able
to respond promptly to authorized expenditures. Safety, liquidity
and yield will be the prim requisites for the investment of Village
funds.
[Amended 5-20-2024 by Ord. No. 04-24]
(a)
Safety. Investments shall be undertaken in a manner that seeks to
ensure the preservation of capital by mitigation of credit risk, investment
risk, and custodial risk. To minimize credit risk, investments shall
be limited to the types of securities permitted under § 66.0603,
Wis. Stats., and diversifying the investment portfolio so that the
impact of potential loss from any one type of security or any one
issuer will be minimized. To minimize interest rate risk, any investments
in an investment portfolio shall be structured so that securities
mature to meet cash requirements for ongoing operations, thereby avoiding
the need to sell securities on the open market prior to maturity.
To minimize custodial risk, a list of public depositories, financial
institutions, and broker/dealers authorized to provide deposit and
investment services as approved by the Village Board shall be maintained
and such depositories, institutions, and broker/dealers shall supply
as appropriate, audited financial statements demonstrating compliance
with state and federal capital adequacy guidelines.
(b)
Liquidity. Investments shall remain sufficiently liquid to meet operating
requirements that may be reasonably anticipated, and any investment
portfolios shall be structured so that securities mature concurrent
with cash needs or placed in money market mutual funds or local government
investment pools permissible under Wisconsin Statutes that offer same-day
liquidity.
(c)
Yield. Investments shall be made with the objective of attaining
a market rate of return throughout budgetary and economic cycles.
Return on investment is of secondary importance to safety and liquidity
objectives.
(3)
Scope. This policy is limited in its application to
funds which are not immediately needed and are available for investment.
Other funds, the investment of which is subject to special federal
and/or state laws and regulations, shall be invested in accordance
with such laws and regulations to the extent they may be inconsistent
with the provisions of this policy.
(4)
Responsibility. In exercising his investment responsibilities,
the Village Clerk-Treasurer shall exercise the care, skill, prudence
and diligence under the circumstances then prevailing that a prudent
person acting in a similar capacity, having the same resources, and
familiar with like matters in the management of a similar activity,
with a like purpose, would exercise.
(5)
Investments. The investment of Village funds shall
be in accordance with §§ 34.01(5) and 66.0603(1m),
Wis. Stats., as follows:
(a)
Certificates of deposit. Village funds may be
invested in certificates of deposit maturing within one year or less
from the date of investment issued by any banks, savings and loan
associations or credit unions which are authorized to transact business
in the State of Wisconsin. The financial institution must have been
designated as a public depository of the Village by resolution or
ordinance of the Village Board.
(b)
Government bonds and securities. Village funds
may be invested in United States government bonds or securities which
are direct obligations of or guaranteed as to principal and interest
by the federal government, and bonds or securities which are obligations
of any agency, commission, board or other instrumentality of the federal
government, where principal and interest are guaranteed by the federal
government. The securities must be purchased through financial institutions
authorized to conduct business in the State of Wisconsin and placed
in safekeeping in a segregated account in the Village's name at any
designated public depository or approved financial institution.
(c)
Government investment pool. Village funds may
be invested in the Wisconsin Local Government Pool Investment Fund
without restriction as to the amount of deposit or collateralization.
(d)
Repurchase agreements. Village funds may be
invested in repurchase agreements, in financial institutions authorized
to conduct business in the State of Wisconsin. Repurchase agreements
can only be made in securities which are direct obligations of or
guaranteed as to principal and interest by the federal government,
and securities which are obligations of an agency, commission, board
or other instrumentality of the federal government, where principal
and interest are guaranteed by the federal government. Securities
purchased by a repurchase agreement must be placed in safekeeping
in a segregated account in the Village's name at any designated public
depository or approved financial institution.
(e)
Wisconsin Investment Trust. Village funds may
be invested in the Wisconsin Investment Trust without restrictions
as to the amount of deposit or collateralization.
(f)
Savings deposit. Village funds may be invested
in savings deposits.
(g)
Securities. The Village Clerk-Treasurer may
invest in private securities which are senior to, or on a parity with,
a security of the same issuer which is rated highest or second highest
by Moody's Investors Service, Standard & Poor's Corporation or
other similar nationally recognized rating agency.
D.
Miscellaneous.
(1)
Liability. Notwithstanding any other provision of
law, the Village Clerk-Treasurer who deposits public moneys in any
public depository, in compliance with § 34.05, Wis. Stats.,
is, under the provisions of § 34.06, Wis. Stats., relieved
of any liability for any loss of public moneys which results from
the failure of any public depository to repay to the public depositor
the full amount of its deposits, thus causing a loss as defined in
§ 34.01(2), Wis. Stats.
(2)
Definitions. Words or phrases shall, insofar as applicable,
have the meaning set forth in § 34.01, Wis. Stats., as amended.
(3)
Conflicts. This section is enacted in accordance with
the provisions of Ch. 34 and §§ 66.0603 and 66.0607,
Wis. Stats. In case of conflict, the state laws shall prevail.
A.
Eliminated. The Village elects not to give the bond
on the Village Clerk-Treasurer provided for by § 70.67(1),
Wis. Stats.
B.
Village liable for default of Clerk-Treasurer. Pursuant
to § 70.67(2), Wis. Stats., the Village shall be obligated
to pay, in case the Village Clerk-Treasurer shall fail to do so, all
state and county taxes required by law to be paid by such Clerk-Treasurer
to the County Treasurer.
[Added 7-8-2003 by Ord.
No. 20-03]
A firm of certified public accountants shall
be employed each year by the Village, subject to the confirmation
of the Village Board, to conduct a detailed audit of the Village's
financial transactions and its books and to assist the Village Clerk-Treasurer
in the management of the Village's financial affairs, including the
Village's public utilities. These auditors shall be employed on a
calendar-year basis. The books audited may, in addition to the financial
records of the office of the Village Clerk-Treasurer, include the
Village Clerk-Treasurer's books, the Village's public utilities, Police
Department records, and any other books of any boards, commission,
officers or employees of the Village handling Village moneys.
