[HISTORY: Adopted by the Town Board of the Town of Manitowish Waters
as §§ 3.01 to 3.06, 3.08 and 3.09 of the 2001 Code. Amendments
noted where applicable.]
A.
Aggregate tax stated on roll. Under § 70.65(2),
Wis. Stats., the Clerk/Treasurer shall, in computing the tax roll, insert
only the aggregate amount of state, county, school and local taxes in a single
column on 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.
B.
Rates stamped on receipts. Under § 74.19, Wis.
Stats., instead of entering on each tax receipt the several amounts paid respectively
for state, county, school, local and other taxes, the aggregate amount of
such taxes shall be combined in a single column on the tax receipt issued
by the Town Clerk/Treasurer. The Clerk/Treasurer shall cause to be printed
or stamped on the tax receipt the separate proportion or rate of taxes levied
for state, county, school, local or other purposes.
The calendar year shall be the fiscal year.
A.
Departmental estimates. Annually, at a time specified
by the Town Chairperson, each officer and department shall file with the Town
Board an itemized statement of disbursements made to carry out the powers
and duties of such officer or department during the preceding fiscal year;
a detailed statement of the receipts and disbursements on account of any special
fund under the supervision of such officer or department during such year
and of the conditions and management of such fund; and detailed estimates
of the same matters for the current and ensuing fiscal years.
B.
Preparation of proposed budget.
(1)
Town Board to prepare. The Town Board, with the assistance
of the Clerk/Treasurer, 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 state law.
(3)
Copies required. The Town shall provide a reasonable
number of copies of the budget thus prepared for distribution to citizens.
C.
Hearing. The Board shall hold a public hearing on the
budget as required by law.
D.
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 and 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 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 § 46-4. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and 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.
The Town, having adopted a resolution to direct the Town
Board to exercise Village Board powers under § 60.10(2)(c), Wis.
Stats., does now enact an alternative system of approving certain financial
claims against the Town by virtue of the provisions of § 66.0609,
Wis. Stats.
B.
Payments may be made from the Town treasury after the
Clerk/Treasurer audits and approves each claim as a proper charge and endorses
his or her approval on the claim after having determined that the following
conditions have been met:
(1)
Funds are available therefor under the budget approved
by the Town Board.
(2)
The service covered by such claim has been authorized
by the proper official, department head, board or commission.
(3)
The service has been actually rendered in conformity
with such authorization.
(4)
The claim is just and valid according to law. The Clerk/Treasurer
may require the submission of such proof and evidence to support the above
as he or she may deem necessary.
C.
The authority extended to the Town Clerk/Treasurer above
shall apply only to the regular payroll checks of Town employees and the salaries
of elected Town officials. All other claims against the Town will be examined
and approved in accordance with the applicable law.
D.
The Clerk/Treasurer shall file with the Town Board, not
less than monthly, a list of the claims approved showing the date paid, name
of claimant, purpose and amount.
A.
Eliminated. The Town elects not to give the bond on the
Clerk/Treasurer provided for by § 70.67(1), Wis. Stats.
B.
Town liable for default of Clerk/Treasurer. Pursuant
to § 70.67(2), Wis. Stats., the Town shall pay, if the Clerk/Treasurer
fails to do so, all state and county taxes required by law to be paid by the
Clerk/Treasurer to the County Treasurer.
The Clerk/Treasurer may invest any Town funds not immediately needed,
pursuant to § 66.0603(1m), Wis. Stats., with Town Board approval.
