[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.
A.
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:
(1)
The funds are available to pay the refund;
(2)
The Town Board has authorized the refund of excess
tax payment as established by the adoption of this article;
(3)
The refund is due as a tax payment in excess of the
amount of the tax bill; and
(4)
The refund is a valid claim against the Town, being
a payment in excess of the tax bill amount.
B.
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.
