[HISTORY: Adopted by the Common Council of the City of Nekoosa 2-9-1988 by Ord. No. 423. Amendments noted where applicable.]
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 Treasurer 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.
Delivery of tax roll. The tax roll shall be delivered to the City Treasurer by the third Monday in December. Taxpayers paying escrow property taxes in excess of the amount owed on or before December 31 shall be reimbursed the excess amount within 15 business days after the amount is paid.
[Added by Ord. No. 511]
Bond eliminated. The City elects not to give the bond on the City Treasurer provided for by § 70.67(1), Wis. Stats.
City liable for default of City Treasurer. Pursuant to § 70.67(2), Wis. Stats., the City shall pay, if the City Treasurer fails to do so, all state and county taxes required by law to be paid by such City Treasurer to the County Treasurer.
The calendar year shall be the fiscal year.
Departmental estimates. Each year, on or before October 1, each officer, department and committee shall timely file with the City Clerk 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 all standing committees 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 to include. Each year, all standing committees, with the assistance of the City Clerk 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.
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 2/3 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.
The City Clerk shall receive all cash and checks due to the City and for related accounts, such as taxes and licenses and permits, checking for accuracy as to amounts and balancing with receipts and other appropriate documents.
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 § 3.05 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 7-9-2013 by Ord. No. 573]
Alternative system of approving claims.
Payments may be made from the City treasury after the City Clerk audits and approves each claim as a proper charge against the treasury and endorses his or her approval on the claim after having determined that the following conditions have been complied with:
That funds are available therefor pursuant to the budget approved by the Common Council.
That the item or service covered by such claim has been duly authorized by the proper official, department head or board, committee of commission.
That the item or service has been actually supplied or rendered in conformity with such authorization.
That the claim is just and valid pursuant to law. The Clerk may require the submission of such proof and evidence to support the foregoing as in that officer's discretion may be deemed necessary.
The Clerk shall file with the Common Council not less than monthly a list of the claims approved, showing the date paid, name of claimant, purpose and amount.
The Common Council shall authorize an annual detailed audit of the City's financial transactions and accounts by a public accountant licensed under Ch. 422, Wis. Stats., and designated by the governing body.
The Clerk shall be covered by a fidelity bond of not less than $5,000.
The authority of this subsection does not apply to claims referenced in § 893.80, Wis. Stats.
This subsection is adopted under the provisions of § 66.044 Wis. Stats., which precludes the claim procedure required by §§ 61.25(6), 61.51, 62.09(10), 62.11, and 62.12, Wis. Stats., and other relevant provisions, except § 893.80, Wis. Stats.
Section 66.044, Wis. Stats., was renumbered as § 66.0609 and amended by 1999 Act 150, § 113, effective 1-1-2001.
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 shall pay, when due, social security and withholding taxes, health and life insurance premiums, utility bills and contracted services.
No equipment or supplies shall be purchased by any City official unless previously budgeted. Equipment and supplies which cost over $1,000 shall also be approved by the appropriate committee and the Council; however, emergency purchases, not to exceed $1,000, may be approved by the department head and the appropriate committee chairperson.
[Amended 7-10-2012 by Ord. No. 566]
Real estate taxes. Pursuant to § 74.11(2) and (5), Wis. Stats., real property taxes for the previous year shall be paid in full on or before January 31, or may be paid in semiannual payments, provided that the first semiannual payment is made on or before January 31. If the total real property tax 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 personal property taxes.
[Added by Ord. No. 519]
Disposal of non-City-owned property. The City may dispose of any non-City-owned personal property which has been abandoned or remained unclaimed for a period of 30 days after the taking of possession of the property by the City or its representative, in accordance with § 66.0139, Wis. Stats.
Methods of disposal.
The head of each City department shall have the option of maintaining and using any unclaimed abandoned property for its own use.
The head of each City department shall make a list of all unclaimed abandoned property not to be retained by the department and shall post the list among all departments for consideration for City use.
The head of each City department may donate to charity or any nonprofit organization abandoned unclaimed property not converted to City use.
The head of each City department may discard any unclaimed abandoned property that is deemed nonusable.
All unclaimed abandoned property not converted to City use, donated to charity or discarded shall be disposed of by public auction or sealed bids.
Disposal of abandoned bicycles. The Police Chief or his authorized representative may dispose of unclaimed or abandoned bicycles and other play vehicles through public auction or donation to a nonprofit organization or by junking. The bicycle auction shall be conducted by the Police Department at any time the surplus of bicycles dictates and the thirty-day waiting period for abandonment has expired. Proceeds from the sale, after deducting the necessary expenses for conducting the sale, shall be retained by the Police Department for use in community crime prevention activities.
Disposal of flammable explosives or incendiary substances. The City may immediately dispose of unclaimed or abandoned flammable explosives or devices posing a danger to life or property in their storage, transportation or use after taking possession, without public auction. The City shall attempt to return to the rightful owner substances, materials or devices which have a commercial value in the normal business usage and do not pose an immediate threat to life or property. An attempt to return the substance, material or device to the rightful owner shall be made when it appears the substance, material or device has been reported stolen.
Disposal of seized property. The Police Chief or his authorized representative may dispose of any seized property which poses a danger to life or other property in storage, transportation or use and which is not required for evidence or further investigation. Disposal procedures include, but are not limited to, return of the seized property to the rightful owner.
Records. The City and each department shall maintain an inventory of such property not disposed of in a sale open to the public; a record of the date and method of disposal, including the consideration received for the property, if any; and the name and address of the person taking possession of the property as a public record for a period of two years from the date of disposal and thereafter may purge the records.
[Amended 7-10-2012 by Ord. No. 566]