[HISTORY: Adopted by the Common Council of the City of Mayville 2-13-1989 by Ord. No. 695-89 as Ch. 3 and § 8.04 of the 1989 Code. Amendments noted where applicable.]
[Amended by Ord. No. 927-2002]
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis. Stats., the City Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column in 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.
Uniform tax bills and receipts. The City Clerk shall use uniform tax bills and receipts as prescribed by the Department of Revenue under § 70.09(3)(a), Wis. Stats. Tax bills shall be mailed to taxpayers or their designees and shall include all the information required by § 74.09, Wis. Stats.
Bond eliminated. The City elects not to give the bond on the Treasurer-Comptroller provided for by § 70.67(1), Wis. Stats.
City liable for default of Treasurer-Comptroller. Pursuant to § 70.67(2), Wis. Stats., the City shall pay, if the Treasurer-Comptroller fails to do so, all state and county taxes required by law to be paid by such Treasurer-Comptroller to the County Treasurer.
The calendar year shall be the fiscal year.
[Amended by Ord. No. 927-2002]
Departmental estimates. Each year, on or before October 1, each officer, department and committee shall timely file with the City Treasurer-Comptroller an itemized statement of anticipated 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, along with 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 Treasurer-Comptroller and shall be designated as "Departmental Recommended Budgets" and shall be as nearly uniform as possible for the main division of all departments for incorporation into the budget document.
Budget contents. Each year the Finance Committee, with the assistance of the City Treasurer-Comptroller and the appropriate committees, officers and department heads, shall prepare and submit to the Council a proposed budget presenting a financial plan for conducting the affairs of the City for the ensuing calendar year. The budget shall include the following information:
The expense of conducting each department and activity of the City 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 with appropriations for the current year.
An itemization of all anticipated income of the City from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the City from each of the same or similar sources for the last preceding and current fiscal year.
Such other information as may be required by the Council and by state law.
Copies for citizens. The City shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
Budget summary. The City Treasurer-Comptroller shall prepare a summary of the budget and shall publish the notice required under § 65.90(3)(a), Wis. Stats. Pursuant to § 65.90(3)(b), Wis. Stats., the budget summary shall include the following:
Appropriation ordinance. The Finance Committee shall submit to the Council, at the time the annual budget is submitted, the draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation ordinance to the Council, it shall be deemed to have been regularly introduced therein.
Hearing. The Council shall hold a public hearing on the budget as required by law. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Council as other resolutions.
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 by a two-thirds vote of the entire membership of the Council pursuant to § 65.90(5), Wis. Stats. Notice of such transfer shall be given by publication within 10 days thereafter in the official City newspaper.
No money shall be drawn from the treasury of the City 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 § 65-5 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 Council, 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.
[Amended by Ord. No. 927-2002]
Payment of accounts. Except as provided in Subsection B below, accounts on demand against the City shall be paid pursuant to § 66.0609, Wis. Stats., after the claim is reviewed by the Treasurer-Comptroller and approved by the Council. The Treasurer-Comptroller shall keep on file the details of all claims in accordance with generally accepted accounting principles and the state statutes for record preservation.
Payment of regular wages and certain bills. Regular wages or salaries of City officers and employees shall be paid by payroll, verified by the proper City official in time for payment on the regular payday. The City Treasurer-Comptroller shall pay, when due, social security and withholding taxes, health and life insurance premiums, utility bills and contracted services.
All purchases shall be made in accordance with the purchasing procedures provided in the City Policy Manual.
[Amended by Ord. No. 728-91]
The following public work, irrespective of the estimated cost thereof, may be done directly by the City by its own forces without submitting the same for bids:
Real property taxes. Pursuant to § 74.11(2) and (5), Wis. Stats., real property taxes shall be paid in full on or before January 31 or in two equal installments, with the first installment payable on or before January 31 and the second installment payable on or before July 31. If the total real property tax levied on a parcel of property is less than $100, it shall be paid in full on or before January 31.
Personal property taxes; special assessments. There shall be no installment payments allowed on personal property taxes or special assessments. All taxes on personal property, except those on improvements on leased land, shall be paid in full on or before five working days after January 31. All special assessments shall be paid in full on or before January 31.
Pursuant to § 74.47(2)(a), Wis. Stats., the Council hereby imposes a penalty of 0.5% per month or fraction of a month, in addition to the interest imposed under § 74.47(1), Wis. Stats., on any overdue or delinquent general property taxes.