[HISTORY: Adopted by the Common Council of the City of Burlington
1-5-1988 by Ord. No. 1203(25) as §§ 3.01, 3.03, 3.04, 3.05,
3.06, 3.07 and 3.09 of the 1988 Code. Amendments noted where applicable.]
A.
Contents of tax roll; tax bills. The Clerk shall prepare
the tax roll pursuant to § 70.65, Wis. Stats. The tax roll shall
contain all those items specified by § 70.65(2), Wis. Stats., in
a format prescribed by the Wisconsin Department of Revenue under § 70.09(3),
Wis. Stats. The Clerk shall prepare property tax bills as provided in § 74.09,
Wis. Stats.
B.
Tax receipts. The Treasurer shall use and provide tax
receipts as prescribed by § 74.19, Wis. Stats.
A.
Claims to be certified. Prior to submission of any account,
demand or claim to the Common Council for approval of payment, the City Clerk
shall refer each account, demand or claim to the appropriate committee chairperson
or department head for approval, who shall refer such to the Treasurer, who
shall certify, by indicating his or her approval of each claim, that the following
conditions have been complied with:[1]
(1)
That funds are available therefor pursuant to the budget.
(2)
That the item or service was duly authorized by the proper
official or agency and has been received or rendered in accordance with the
purchasing agreement.
(3)
That the claim is accurate in amount and a proper charge
against the treasury.
B.
Treasurer report. The Treasurer shall report to the Common
Council the allowance or disapproval of each account, demand or claim. Upon
adoption of such report by the Common Council, the accounts, demands and claims
contained therein shall be allowed or disapproved, as the case may be.[2]
C.
Payment of regular wages or salaries. Regular wages or
salaries of City officers and employees shall be verified by the proper City
official, department head, or committee chairperson and filed with the Clerk
in time for payment on the regular payday.
The calendar year shall be the fiscal year.
A.
Department estimates. On or before October 1 of each
year each officer, department and committee shall file with the 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 conditions 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 Treasurer and shall be designated as "departmental estimates" and shall
be as nearly uniform as possible for the main divisions of all departments.
B.
Treasurer to prepare.[1]
(1)
Budget information. On or before October 28 each year,
the Treasurer 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:
(a)
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.
(b)
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 the same or similar sources
for the last preceding and current fiscal year.
(c)
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.
(d)
Such other information as may be required by the Council
and by state law.
(2)
Distribution. The City shall provide a reasonable number
of copies of the budget thus prepared for distribution to citizens.
C.
Hearing. The Treasurer shall submit to the Council, at
the time the annual budget is submitted, the draft of an appropriation resolution
providing for the expenditures proposed for the ensuing fiscal year. Upon
the submission of the proposed appropriation resolution to the Council, it
shall be deemed to have been regularly introduced therein. As provided by
§ 65.90, Wis. Stats., and after publication of notice, the Council
shall hold a public hearing on the budget and the proposed appropriation resolution.
Following the public hearing, the proposed appropriation resolution may be
changed or amended and shall take the same course in the Council as other
resolutions.
[Amended 11-18-2003 by Ord. No. 1740(20)]
[Amended 11-18-2003 by Ord. No. 1740(20)]
Upon written recommendation of the Treasurer, the Council may at any
time by a two-thirds vote of the entire membership transfer any portion of
an unencumbered balance of an appropriation to any other purpose or object.
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 § 9-5 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 9-18-2007 by Ord. No. 1841(14)]
The Mayor, the City Administrator, the Clerk, and the Treasurer may
affix their facsimile signatures in lieu of their personal signatures on all
orders, checks, drafts and order checks and receipts of the City pursuant
to § 66.0607(3), Wis. Stats.
[Added 12-3-1996 by Ord.
No. 1546(20)]
There shall be a fee charged to any person who requests a written verification
regarding the status of special assessments, taxes, utility fees, or other
related information concerning any real or personal property located within
the City of Burlington.[1]
[1]
Editor's Note: See Fee Schedule on file at the City Clerk's office.