[HISTORY: Adopted by the Town Board of the
Town of Lake Tomahawk as indicated in article histories. Amendments
noted where applicable.]
[Adopted 5-11-1988 as Ch. 3 of the 1988 Code]
A.
Tax roll. Under § 70.65(2), Wis. Stats.,
the Clerk shall insert only the aggregate amount of state, county,
local, school and other general property taxes minus credits applied
under § 79.10(9), Wis. Stats., except credits determined
under § 79.10 (7m), Wis. Stats., shall be carried in a single
column opposite the name of the person against whom the tax is levied.
Each tax bill or receipt shall show the purpose for which the taxes
are to be used, giving the breakdown for state, county, local, school
and other general property taxes. The tax roll shall indicate all
corrections made under §§ 70.43 and 70.44, Wis. Stats.
B.
Tax receipts. Under § 74.19, Wis. Stats.,
the Treasurer shall enter in each receipt given by the County Clerk
for the payment of taxes the name of the person paying the taxes if
that person is not the owner of the property taxed, the date of payment
and the aggregate amount of taxes paid.
The calendar year shall be the fiscal year.
A.
Preparation of proposed budget.
(1)
Town Board to prepare. The Town Board with the assistance
of the Clerk shall annually prepare a proposed budget presenting a
financial plan for conducting the affairs of the Town for the coming
fiscal year.
(2)
Information required. The budget shall include the
following information:
(a)
The expense of conducting each department and activity
of the Town for the coming 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 Town
from sources other than general property taxes and bonds issued, with
a statement comparing the amounts received by the Town from each of
the same or similar sources for the last preceding and current fiscal
year.
(c)
An itemization 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 Board
and by state law.
(3)
Copies required. The Town shall provide a reasonable
number of copies of the budget thus prepared for distribution to citizens.
B.
Hearing. The Board shall hold a public hearing on
the budget as required by law.
C.
Action by Board. Following the public hearing, the
proposed budget may be changed or amended and shall take the same
course in the Board as ordinances.
A.
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 2/3 vote of
all the members of the Town Board. Notice of such change shall be
given by publication within 15 days thereafter in the official Town
newspaper.
B.
After the budget is adopted, the electors of the Town
at a regular or special meeting shall set the tax rate of the Town
as provided in § 60.10(1)(a), Wis. Stats., except if such
authority has been delegated to the Town Board as provided in § 60.10(2)(a),
Wis. Stats.
No money shall be drawn from the Town treasury 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 § 42-4. 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 for 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 has been accomplished or abandoned.
A.
Claims for money against the Town or against officers,
officials, agents or employees of the Town arising out of acts done
in their official capacity shall be filed with the Town Clerk as provided
under § 893.80(1)(b), Wis. Stats.
B.
The Town Board shall allow or disallow the claim.
Notice of disallowance shall be made as provided under § 893.80(1g),
Wis. Stats.
The Treasurer may invest any Town funds not
immediately needed, pursuant to § 66.0603(lm), Wis. Stats.
[Added 11-11-1998]
A.
Purpose and intent. It is the declared intent of this
section that tax payments made in excess of the tax bill amounts shall
be refunded pursuant to the procedures established under this section
within 15 business days of payment. Further it is the declared intent
that this policy shall be in full force and effect upon adoption by
the Town Board, with the purpose of complying with § 74.03(2),
Wis. Stats. (as adopted by 1997 Wis. Act 315).
B.
Authority. This ordinance is adopted pursuant to the
authority granted to Town Boards under § 60.44(2), Wis.
Stats., to adopt an alternative claim procedure for approving financial
claims against the Town which are in the nature of bills.
C.
Required procedures of Treasurer upon payment of excess
amount over tax bill amount. Pursuant to § 60.34, Wis. Stats.,
upon receipt of tax payments in excess of the tax bill, the Town Treasurer
shall deposit as soon as practicable all payments in the name of the
Town in public depositories designated by the Town Board. Upon verification
by the Town Treasurer that the payment as deposited has cleared and
not been returned as insufficient funds, but not later than 10 days
after depositing, the Treasurer shall notify the Town Clerk in writing
the name and mailing address of the taxpayer for whom a refund in
excess of the tax bill amount is due, the amount of the refund in
excess of the tax bill, the date payment was received and a statement
that the payment as made has cleared and not been returned as insufficient
funds.
D.
Required procedure of Clerk upon notification from
treasurer of excess payments of tax bill amount.
(1)
Upon written notification from the Town Treasurer
that a taxpayer has made a tax payment in excess of the tax bill amount,
the Town Clerk shall issue the normal authorization for payment of
the refund of the excess amount over the tax bill amount upon finding
the following:
(a)
Funds are available to pay the bill, assuming the
tax payment has cleared and not been returned as is evidenced by the
Treasurer's notice.
(b)
The Town Board has authorized the refund of excess
tax payments as established by the adoption of this section.
(c)
The refund is due in the amount noticed by the Town
Treasurer as a tax payment in excess of the amount of the tax bill.
(d)
The refund is a valid claim against the Town, being
a payment in excess of the tax bill amount.
(2)
Further the Town Clerk shall prepare monthly, to be
submitted to the Town Board at each monthly Board meeting, a list
of claims paid under this procedure, listing the amount of the claims,
the date paid, the name of the taxpayer/claimant, and that the payment
was a refund for excess tax payment.
E.
Issuance of disbursement from local treasury. Upon approval of proper authorization by the Town Clerk under the procedures listed in Subsection D of this section, a refund check payable to the taxpayer/claimant named in the authorization and in the amount approved shall be written by the Town Clerk and countersigned by the Town Treasurer and the Town Chairperson, pursuant to § 66.0607, Wis. Stats., and shall be issued not later than 15 business days from the date the tax payment was received by the Town Treasurer as noticed by the Town Treasurer in Subsection C of this section.
F.
Mailing or delivery of refund check to taxpayer/claimant.
Upon issuance of proper countersigned refund check, pursuant to the
procedures in this section the refund check shall be delivered to
the taxpayer/claimant or mailed to the last known mailing address
of the taxpayer/claimant by the Town Treasurer.
G.
This section shall take effect upon passage by a roll
call vote of the members of the Lake Tomahawk Town Board at one regularly
scheduled Town Board meeting and subsequent publication in the official
newspaper of the Town of Lake Tomahawk, "The Lakeland Times."
[Added 7-8-2009]
A.
The Lake
Tomahawk Town Board obligates the Town to pay all taxes of any kind
required by law to the Oneida County Treasurer. Authority for this
section is per § 70.67(2), Wis. Stats.
B.
A copy of
this section will be placed on file with the Oneida County Treasurer.
C.
This section
shall remain in effect until repealed by a vote of the Town Board.
[1]
Editor's Note: Former Article II, Accommodations/Room Tax,
adopted 8-8-2012, was repealed 2-13-2019.
