[Adopted 11-10-2003 by Ord. No. 2-2003]
It is the declared intent of this article that a tax payment made by December 31 in excess of the tax bill amount shall be refunded pursuant to the procedures established under this article within 15 business days of the payment. It is also 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.
Pursuant to § 60.34, Wis. Stats., upon receipt of a tax payment in excess of the tax bill, the Town Treasurer shall deposit the payment as soon as practicable in the name of the Town in a public depository 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 Town Treasurer shall approve a refund of the excess tax payment as a proper charge against the Town treasury and endorse his or her approval thereon after having determined that the following conditions have been complied with:
The funds are available to pay the refund;
The Town Board has authorized the refund of excess tax payment as established by the adoption of this article;
The refund is due as a tax payment in excess of the amount of the tax bill; and
The refund is a valid claim against the Town, being a payment in excess of the tax bill amount.
Further, the Town Treasurer shall prepare monthly and file with the Town Board a list of refunds paid under this procedure, listing the amount of the refunds, the date paid, the name of the taxpayer/claimant, and that the payment was a payment of a refund for excess tax payment.
Upon approval of the refund by the Town Treasurer, a refund check payable to the taxpayer/claimant in the amount approved shall be issued not later than 15 business days from the date the tax payment was received by the Town Treasurer.
Upon issuance of the refund check, pursuant to the procedures of this article, 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.