[HISTORY: Adopted by the Village Board of
the Village of Theresa 6-3-1996 as Title 3, Ch. 1 of the 1996 Code. Amendments noted where
applicable.]
GENERAL REFERENCES
Assessments and charges — See Ch. 10.
A.
Content of tax roll. Pursuant to § 70.65,
Wis. Stats., the Clerk-Treasurer shall prepare a tax roll and include
the required contents as described in § 70.65, Wis. Stats.
B.
Property tax collection. All provisions of Ch. 74,
Wis. Stats., in regards to property tax collection are adopted and
by reference made a part of this chapter with the same force and effect
as though set out in full.
[Amended 8-5-2013]
A.
In the event
the Village of Theresa Treasurer shall fail to do so, the Village
of Theresa shall be obligated to pay all state and county taxes which
said Village Treasurer is required to pay to the County Treasurer
pursuant to § 70.67(2), Wis. Stats.
B.
The Village
Board of Theresa may require the Village Treasurer to give a bond
for such payment, if demand therefor shall be made by the Village
Board of the Village of Theresa, but the Village of Theresa, if it
shall demand such a bond, shall pay the premium for such fidelity
or surety bond.
C.
This section
shall be and remain in full force and effect until the same is repealed
and a certified copy of the repealing ordinance has been filed with
the County Clerk and County Treasurer of the County of Dodge, in the
State of Wisconsin.
D.
This section
is enacted and passed pursuant to § 70.67(2) of the Statutes
of the State of Wisconsin.
E.
This section
shall take effect and be in full force from and after its passage
and publication.
A.
Departmental estimates. When requested by the Village
President and Clerk-Treasurer, each officer, department and committee
shall annually file with the Village Clerk-Treasurer an itemized statement
of disbursements made to carry out the powers and duties of such officer,
department or committee during the preceding fiscal year, and a detailed
statement of the receipts and disbursements on account of any special
fund under the supervision of such officer, department or committee
during such year, and of the condition and management of such fund,
and detailed estimates of the same matters for the current fiscal
year and for the ensuing fiscal year. Such statements shall be presented
in the form prescribed by the Village Clerk-Treasurer and shall be
designated as "departmental estimates" and shall be as nearly uniform
as possible for the main division of all departments.
B.
Consideration of estimates. The Village President
shall consider such departmental estimates in consultation with the
Clerk-Treasurer and department head and develop a budget amount for
such department or activity.
C.
Form of proposed budget. The proposed budget shall
include the following information:
[Amended 8-1-2005 by Ord. No. 1-10]
(1)
The actual expenditures of each department and activity
for the expired portion of the current year and last preceding fiscal
year and the estimated expense of conducting each department and activity
of the Village for the remainder of the current year and ensuing fiscal
year, with reasons for any proposed increase or decrease as compared
with actual and estimated expenditures for the current year.
(2)
An itemization of all anticipated income of the Village
from sources other than general property taxes and bonds issued, with
a comparative statement of the amounts received by the Village from
each of the same or similar sources for the last preceding and current
fiscal year.
(3)
An estimate of the amount of money to be raised from
general property taxes which, with income from other sources, will
be necessary to meet the proposed expenditures.
(4)
All existing indebtedness of the Village, including
the amount of interest payable and principal to be redeemed on any
outstanding general obligation bonds of the Village and any estimated
deficiency in the sinking fund of any such bonds during the ensuing
fiscal year.
(5)
Such other information as may be required by the Board
and by state law.
D.
Copies of budget. The Village Clerk-Treasurer shall
provide a reasonable number of copies of the budget summary thus prepared
for distribution to citizens. The entire fiscal budget shall be available
for public inspection in the office of the Village Clerk-Treasurer
during regular office hours.
E.
Report and hearing.
(1)
The Village Board shall make a report no later than
the Board's first November meeting. The report shall include the estimated
cost of improvements as well as the estimated cost of operating the
various departments and all other costs, including interest charges,
for which money will have to be raised by taxation during the following
year.
(2)
A summary of such budget and notice of the time and
place where such budget and detail are available for public inspection
and notice of the time and place for holding the public hearing thereon
shall be published in a newspaper of general circulation in the Village
or legally posted at least 15 days prior to the time of such public
hearing.
(3)
Not less than 15 days after the publication of the
proposed budget and the notice of hearing thereon, the public hearing
shall be held at the time and place stipulated, at which time any
resident or taxpayer of the Village shall have an opportunity to be
heard on the proposed budget. The budget hearing may be adjourned
from time to time. Following the public hearing, the proposed appropriation
ordinance may be changed or amended and shall take the same course
in the Village Board as other ordinances.
The amount of the tax to be levied or certified,
the amounts of the various appropriations, and the purposes thereof
shall not be changed after approval of the budget except upon the
recommendation of the Village President and upon a two-thirds vote
of the entire membership of the Village Board. Notice of such transfer
shall be given by publication within eight days thereafter in the
official Village newspaper.
No money shall be drawn from the treasury of the Village, 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 § 20-4 of this chapter. 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 shall have been accomplished or abandoned.
The calendar year shall be the fiscal year.
The Village Board shall designate the public
depository or depositories within this state within which Village
funds shall be deposited, and when the money is deposited in such
depository in the name of the Village, Village officials and bondsmen
shall not be liable for such losses as are defined by state law. The
interest arising therefrom shall be paid into the Village treasury.
Pursuant to state law, designated public depositories shall be required
to pledge United States Treasury notes equal in amount to any uninsured
balance of the Village's deposit.
A.
Certification by Clerk-Treasurer. 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.
Audit and endorsement by Board.
(2)
After auditing, the Village Board shall cause to be
endorsed by the Clerk-Treasurer, on each account, the word "allowed"
or "disallowed," as the fact is, adding the amount allowed or specifying
the items or parts of items disallowed. 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.
C.
Payment of 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.
Board action on claims and appropriations.
(1)
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.
(2)
A roll call vote shall be taken and recorded on all
appropriations.
The Village Clerk-Treasurer may invest any Village
funds not immediately needed pursuant to §§ 66.0603(1m)
and 219.05, Wis. Stats.
A.
The Village Clerk-Treasurer and his deputies shall
not receive any money into the treasury from any source, except on
account of taxes levied and collected during the fiscal year for which
they may then be serving, without giving a receipt therefor in the
manner specified by the Village Board.
B.
Upon the payment of any money (except for taxes as
herein provided), the Village Clerk-Treasurer shall make out a receipt
in duplicate for the money so received. The Village Clerk-Treasurer
shall charge the amount thereof to the treasury and credit the proper
account. The payment of the money to any receiving agent of the Village
or to the Village Clerk-Treasurer shall be safeguarded in such manner
as the Village Board shall direct.
The Village Clerk-Treasurer and his designees are authorized to prepare a statement of real property status form to be used to provide information often requested for transfers of real property, such as the amount of outstanding special assessments, deferred assessments, changes in assessments, amount of taxes, outstanding water and sewer bills, current water and sewer bills, contemplated improvements, outstanding citations on Building Code violations and similar information. Any such information sought shall be provided to the person requesting it on said form. Requests for statements of real property status shall be made to the Village Clerk-Treasurer a minimum of one business day in advance. A fee pursuant to Chapter 167, Fees, shall be charged for compiling this information.
A.
Adoption of City bidding procedures. Pursuant to § 61.56,
Wis. Stats., the Village of Theresa does hereby provide that as a
complete alternative to the requirements of §§ 61.54,
61.55, and 66.0901, Wis. Stats., and in lieu thereof, the provisions
of § 62.15, Wis. Stats., shall be applicable to all Village
contracts for public construction over $15,000. The authority vested
in the Board of Public Works by § 62.15, Wis. Stats., shall
be exercised by the Village Board or by a committee designated by
the Village Board.
[Amended 8-1-2005 by Ord.
No. 1-10]
B.
Construction by the Village. Any class of public construction
may be done directly by the Village without submitting the same for
bids, provided that the same is authorized by a vote of 3/4 of all
members of the Village Board.
[1]
Editor’s Note: Former § 20-13, Bid solicitation
procedures, was repealed 12-7-2015.
Billings by the Village may be paid within 30
days after billing without interest. Thereafter, interest may be charged
at the rate of 1 1/2% per month or any fraction thereof until
the following 15th day of November. Bills not paid on or before the
15th day of November shall have added to the total amount due 1 1/2%
of said charges and shall be entered on the tax roll as a special
charge and become a lien upon real estate. Charges for special refuse
collection services may also be placed on the tax roll as a special
charge pursuant to § 66.0627, Wis. Stats.
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 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 Village
financial records of the office of the Clerk-Treasurer, include the
Village Clerk-Treasurer's books, the Village's public utilities, Police
Department records, and any other books of any boards, commissions,
officers or employees of the Village handling Village moneys.
No agent of the Village of Theresa having authority
to employ labor or to purchase materials, supplies or any other commodities
may bind the Village or incur any indebtedness for which the Village
may become liable without approval of the Board. Each such employment
or purchase order shall be drawn against a specific appropriation,
the money for which shall be available in the Village treasury and
not subject to any prior labor claims or material purchase orders
at the time when such employment is negotiated or purchase order drawn.
The Village Clerk-Treasurer shall keep a record of such employment
and purchase orders and shall charge them against the proper appropriation.
A.
Whenever the Assessor, in the performance of the Assessor's
duties, requests or obtains income and expense information pursuant
to § 70.47(7)(af), Wis. Stats., or any successor statute
thereto, then such income and expense information that is provided
to the Assessor shall be held by the Assessor on a confidential basis,
except, however, that the information may be revealed to and used
by persons:
(1)
In the discharge of duties imposed by law;
(2)
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
(3)
Pursuant to order of a court.
B.
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.
