[HISTORY: Adopted by the Village Board of
the Village of Wales 4-17-1989 as Ch. 3 and § 8.19 of the 1989 Code. Amendments
noted where applicable.]
A.
Aggregate tax stated on roll. Pursuant to § 70.65(2),
Wis. Stats., the Clerk shall, in computing the tax roll, 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., 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. 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.
The calendar year shall be the fiscal year.
A.
Departmental estimates. Annually, at a time specified
by the Village President, each officer, department and committee shall
file with the Finance Committee an itemized statement of disbursements
made to carry out the powers and duties of such officer, department
or committee 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, 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 and ensuing fiscal years.
B.
Preparation of proposed budget.
(1)
Finance Committee to prepare. The Finance Committee
with the assistance of the Clerk shall annually prepare and submit
to the Board a proposed budget presenting a financial plan for conducting
the affairs of the Village for the ensuing fiscal year.
(2)
Information required. The budget shall include the
following information:
(a)
The expense of conducting each department and
activity of the Village for the coming fiscal year and corresponding
items for the current year and last fiscal year with reasons for increase
and decrease recommended as compared with appropriations for the current
year.
(b)
Itemization of all anticipated Village income
from sources other than general property taxes and bonds issued with
a statement comparing the amounts received by the Village from each
of the same or similar sources for the last preceding and current
fiscal years.
(c)
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 Village shall provide a reasonable
number of copies of the budget 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.
The amount of tax to be levied or certified
and the amounts of the various appropriations and their purposes shall
not be changed after approval of the budget except by a two-thirds
vote of all members of the Village Board. Notice of such change shall
be given by publication within 10 days in the official Village newspaper.
No money shall be drawn from the Village 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 § 35-4. 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.
Village Board to audit accounts. Except as provided in Subsection C, no account or demand against the Village shall be paid until it has been audited by the Village Board and an order drawn on the Clerk therefor. Every such account shall be itemized. After auditing, the Village Board shall cause to be endorsed by the Clerk over his signature on each account the word "allowed" or "disallowed," as the fact is, adding the amount allowed, if any, and specifying the items or parts of items disallowed, if disallowed in part only. The minutes of the proceedings of the Board shall show to whom and for what purpose every such account was allowed and the amount thereof. Every such account or demand allowed in whole or in part shall be filed by the Clerk and those of each year shall be consecutively numbered and have endorsed thereon the number of the order issued in payment. The Clerk shall take a receipt thereon for such order.
B.
Claims to be verified. All accounts, demands or claims
against the Village shall be verified by the claimant or proper official.
C.
Payment of regular wages or salaries. Regular wages
or salaries of Village officers and employees shall be paid by payroll,
verified by the proper Village official and filed with the Clerk in
time for payment on the regular payday.
Section 62.15, Wis. Stats., shall apply to Village
contracts, except that bids shall not be required until the amount
exceeds $25,000. The authority vested in the Board of Public Works
by § 62.15, Wis. Stats., shall be exercised by the Village
Board.
All contracts for public construction shall
be let by the Village Board in accordance with § 62.15,
Wis. Stats. The Village Board, or a person or body designated by the
Village Board, shall exercise the powers and duties of the Board of
Public Works under § 62.15, Wis. Stats.
A.
Eliminated. The Village elects not to give the bond
on the Village Treasurer provided for by § 70.67(1), Wis.
Stats.
B.
Village liable for default. Pursuant to § 70.67(2),
Wis. Stats., the Village shall pay, if the Village Treasurer fails
to do so, all state and county taxes required by law to be paid by
the Village Treasurer to the County Treasurer.
The Treasurer may invest any Village funds not
immediately needed pursuant to § 66.0603(1m), Wis. Stats.
Any person who issues a check to the Village which is returned for insufficient funds shall, in addition to any other penalty, be subject to a forfeiture as provided in § 1-4 of this Code.
Purchases shall be made in accordance with the purchasing policy
established by the Village Board. A copy of the current policy shall
be kept on file in the office of the Village Clerk.
[Added 9-22-1992]
The Village Board may from time to time establish
special charges for current services rendered by the Village. As used
herein, the term "current services" shall include, without limitation
because of enumeration, snow and ice removal, weed elimination, garbage
and refuse disposal and ambulance and fire protection services. Such
charges, when established by the Village Board, shall be due and payable
30 days after issuance of an invoice by the Village to the property
owner detailing the charges for the current services rendered. If
such invoices are not paid within the period fixed by this section,
the charges shall be deemed delinquent and shall become a lien upon
the property as of the date of the delinquency and shall automatically
be extended upon the current or next tax roll as a delinquent tax
against the property, and all proceedings in relation to the collection,
return and sale of property for delinquent real estate taxes shall
apply to such charge.
[Added 10-19-1994]
A.
Fees of Village professionals charged back. Whenever
either the Village Board, Village Clerk or other Village official
has authorized a property owner in the Village to contact the Village
Attorney, Engineer or any other of the Village's professional staff;
the Village Board, Village Clerk or other Village official contacts
such Village Attorney, Engineer or any other of the Village's professional
staff; or a property owner contacts the Village Attorney, Engineer
or any other of the Village's professional staff, if such contact
results in a charge to the Village for that professional's time and
services and such service is not a service supplied to the Village
as a whole, then and in that event the Village Clerk shall, pursuant
to the provisions of § 66.0627, Wis. Stats., charge that
service to such property owner for the fees incurred by the Village.
B.
Property owner allowed time to pay. The Village Clerk
shall give each property owner billed for current services as provided
for herein a period of time not to exceed 30 days to pay, and thereafter,
if that charge remains unpaid, the Village Clerk shall automatically
charge that delinquent bill against the current or next tax roll as
a delinquent tax against the property as provided by law. In the event
that the statement rendered to the property owner or the time given
for the property owner to pay is too late in the current year for
the charge, when it becomes delinquent, to be extended on that year's
tax roll, then the delinquent charge shall be extended to the following
year's tax roll.
C.
Interest on special assessments or special charges.
In order to recover the entire cost of any work or improvement to
be paid in whole or in part by special assessment or special charge,
including direct or indirect costs, such as services of the administrative
staff of the Village and its engineering and legal services, the interest
charged to the benefited owners shall be 2% above the rate the Village
would have had to pay for a loan at that time.
