A. 
Alternative special assessment procedure.
(1) 
Alternative procedure. In addition to other methods provided by law, special assessments for any public work or improvement or any current service may be levied in accordance with the provisions of this Subsection A and Subsection B.
(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.
(5) 
Lien. Any special assessment levied under this Subsection A or Subsection B shall be a lien against the property assessed from the date of the final resolution of the Village Board determining the amount of such levy.
(6) 
Appeals. The provisions of §§ 66.0703(12) and 66.0701(2), Wis. Stats., relating to appeal shall apply to any special assessment levied under this Subsection A or Subsection B.
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:
(1) 
Funds are available pursuant to the budget.
(2) 
The item or service was authorized by the proper official or agency and has been received or rendered in accordance with the purchasing agreement.
(3) 
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 audited by the Village Board and an order drawn on the Village Clerk-Treasurer. Every such account shall be itemized and certified as provided in Subsection A.
(2) 
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.
[Amended 7-8-2003 by Ord. No. 20-03]
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]
A. 
There shall be a fee (refer to Chapter 33, Fees) for processing checks made payable to the Village that are returned for any reason.
B. 
Collection costs and attorneys' fees shall be added to the principal amounts of unpaid bills owed to the Village that are placed with collection agencies.
[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.