[Adopted 1-8-1988 as Title 2, Ch. 5 and Title 9, Ch. 13
of the 1988 Code]
Pursuant to § 70.65(2), Wis. Stats., the Village Clerk-Treasurer
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.[1]
A.
Bond eliminated. The Village elects not to give the
duplicate bond on the Village Clerk-Treasurer as provided for by § 70.67(1),
Wis. Stats.
B.
Village liable for default of Treasurer. Pursuant
to § 70.67(2), Wis. Stats., the Village shall be obligated
to pay, in case the Clerk-Treasurer acting as Treasurer shall fail
to do so, all state and county taxes required by law to be paid by
such Treasurer to the County Treasurer.
A.
Departmental estimates. When requested by the Village
Clerk-Treasurer, each officer, department and committee shall annually
file with the Village Clerk-Treasurer 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 fiscal year and for
the ensuing fiscal year. Such statements shall be presented in the
form prescribed by the Village Clerk-Treasurer and shall be designated
as "departmental estimates" and shall be as nearly uniform as possible
for the main division of all departments.
B.
Consideration of estimates. The Village President
shall consider such departmental estimates in consultation with the
department head and recommend to the Village Board's Personnel
and Finance Committee a budget amount for such department or activity.
The Personnel and Finance Committee shall consider the budget recommendations
submitted by the Village President in developing a proposed budget
for submission to the Village Board.
C.
Form of proposed budget. The proposed budget shall
include the following information:[1]
(1)
The actual expenditures of each department and activity
for the expired portion of the current year and last preceding fiscal
year and the estimated expense of conducting each department and activity
of the Village for the remainder of the current year and ensuing fiscal
year, with reasons for any proposed increase or decrease as compared
with actual and estimated expenditures for the current year.
(2)
An itemization of all anticipated income of the Village
from sources other than general property taxes and bonds issued, with
a comparative statement of the amounts received by the Village from
each of the same or similar sources for the last preceding and current
fiscal year.
(3)
An estimate 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.
(4)
All existing indebtedness of the Village, including
the amount of interest payable and principal to be redeemed on any
outstanding general obligation bonds of the Village and any estimated
deficiency in the sinking fund of any such bonds during the ensuing
fiscal year.
(5)
Such other information as may be required by the Board
and by state law.
D.
Copies of budget. The Village Clerk-Treasurer shall
provide a reasonable number of copies of the budget summary thus prepared
for distribution to citizens. The entire fiscal budget shall be available
for public inspection in the office of the Village Clerk-Treasurer
during regular office hours.
E.
Report and hearing.
(1)
The Personnel and Finance Committee shall make a report
to the Village Board no later than the Board's first November
meeting. The report shall include the estimated cost of improvements
as well as the estimated cost of operating the various departments
and all other costs, including interest charges, for which money will
have to be raised by taxation during the following year. The Personnel
and Finance Committee shall submit to the Board at the time the annual
budget is submitted the draft of an appropriation ordinance providing
for the expenditures proposed for the ensuing fiscal year. Upon the
submission of the proposed appropriation ordinance to the Board it
shall be deemed to have been regularly introduced therein.
(2)
A summary of such budget and notice of the time and
place where such budget in detail is available for public inspection
and notice of the time and place for holding the public hearing thereon
shall be published in a newspaper of general circulation in the Village
or legally posted at least 15 days prior to the time of such public
hearing.
(3)
Not less than 15 days after the publication of the
proposed budget and the notice of hearing thereon, the public hearing
shall be held at the time and place stipulated, at which time any
resident or taxpayer of the Village shall have an opportunity to be
heard on the proposed budget. The budget hearing may be adjourned
from time to time. Following the public hearing, the proposed appropriation
ordinance may be changed or amended and shall take the same course
in the Village Board as other ordinances.
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 upon the
recommendation of the Village President and upon a two-thirds vote
of the entire membership of the Village Board. Notice of such transfer
shall be given by publication within 10 days thereafter in the official
Village newspaper.
No money shall be drawn from the treasury of the Village, 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 § 62-4 of this article. 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 Board, 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.
The calendar year shall be the fiscal year.
The Village Board shall designate the public
depository or depositories within this state within which Village
funds shall be deposited, and when the money is deposited in such
depository in the name of the Village, Village officials and bondsmen
shall not be liable for such losses as are defined by state law. The
interest arising therefrom shall be paid into the Village treasury.
A.
Claims to be certified. Prior to submission of any
account, demand or claim to the Village Board for approval of payment,
the Village Clerk-Treasurer shall certify, or cause to be endorsed
thereon or on attached papers, that the following conditions have
been complied with:
B.
Personnel and Finance Committee to audit accounts.
(1)
No account or demand against the Village, except as provided in Subsection C of this section, shall be paid until it has been passed upon by the Personnel and Finance Committee and an order drawn on the Village Clerk-Treasurer therefor. Every such account shall be itemized and certified as provided in Subsection A.
(2)
After auditing, the Personnel and Finance Committee shall cause to be endorsed by the Village Clerk-Treasurer, on each account, the Committee's approval, as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. If the Village Board shall approve the same it shall direct the Village Clerk-Treasurer to issue a Village order for the amount of the claim approved. All money paid out of the Village treasury shall be paid upon an order signed by the Village President and countersigned by the Village Clerk-Treasurer, except that payments of regular wages or salaries shall be as provided in Subsection C below. The minutes of the proceedings of the Board, or a statement attached thereto, shall show to whom and for what purpose every such account was allowed and the amount.
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, department head, board or
commission and filed with the Village Clerk-Treasurer in time for
payment on the regular payday.
D.
Method of incurring claims. All actions of the Village
Board appropriating money or creating a charge against the Village,
other than claims for purchases or work previously authorized by the
Board, shall only be acted upon at the next regular meeting after
introduction, provided that this rule may be suspended by affirmative
vote of 3/4 of all members of the Board. A roll call vote shall be
taken and recorded on all appropriations.
The Village Clerk-Treasurer may invest any Village
funds not immediately needed pursuant to §§ 66.0603(1m)
and 219.05, Wis. Stats.
A.
The Village Clerk-Treasurer and his deputies shall
not receive any money into the treasury from any source except on
account of taxes levied and collected during the fiscal year for which
they may then be serving without giving a receipt therefor in the
manner specified by the Village Board.
B.
Upon the payment of any money (except for taxes as
herein provided), the Village Clerk-Treasurer shall make out a receipt
in duplicate for the money so received. The Village Clerk-Treasurer
shall charge the amount thereof to the treasury and credit the proper
account. The payment of the money to any receiving agent of the Village
or to the Village or to the Village Clerk-Treasurer shall be safeguarded
in such manner as the Village Board shall direct.
A.
Letting of contracts. 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.[1]
B.
Construction by the Village. Any class of public construction
may be done directly by the Village without submitting the same for
bids, provided that the same is authorized by a vote of 3/4 of all
members of the Village Board.
A.
Quotations and formal bids.[1]
(1)
Verbal quotation. The Village solicits verbal quotations
on items the Village purchases which are less than an amount prescribed
by the Village Board. The results of the verbal quotations are recorded
on a memorandum of verbal quotation form.
(2)
Informal quotation. An informal quotation is a written
request for quotation sent to vendors.
(3)
Formal bid. The formal bid procedure requires a legal
public notice and contains detailed, written specifications regarding
the goods and services to be purchased and a number of specific conditions
associated with the purchase.
B.
Bid solicitation.
(2)
Verbal quotations for goods and services shall be
secured from at least two qualified vendors and the results of the
quotations shall be recorded on the "Memorandum of Verbal Quotation"
form and signed by the person receiving the quotations.
(3)
Informal requests for written quotations shall be
solicited from at least three qualified bidders on the request for
quotation form. All written requests for quotations shall be issued
by the Village Clerk-Treasurer and returned to and analyzed by the
Village Clerk-Treasurer. Informal requests for written quotations
may also be solicited by telephone. Vendors shall be given a reasonable
time to respond to the request for an informal, written quotation
and shall be given clear, concise specifications and informal bidding
instructions to facilitate competitive bidding.
(4)
When a formal bid is required or deemed to be in the
best interests of the Village, the bidding procedure shall follow
the legal requirements associated with a Class 1 notice under state
statute and the procedures normally associated with the formal bid
proposal.
(5)
The formal bid proposal will contain at least the
following information:
(a)
The bid number.
(b)
A detailed description of the goods and services
required, including enough information about the items or services
required so that more than one vendor can meet the specifications.
(c)
The time, date and place the bids will be opened.
(d)
The address to which the bids shall be mailed
or delivered.
(6)
Instructions
to bidders shall include such information as delivery dates, transportation
charges, proposal prices, conditions for guaranteeing the proposal,
payment terms, right of rejection of proposals, right to reject merchandise,
insurance requirements, alternative proposal consideration, tax information,
and other appropriate information regarding the awarding and execution
of the contract and contract considerations. The bid proposal shall
also include a section on special provisions, including guarantees
and service considerations, trade-in considerations, and other information
relating to special conditions.
(7)
Specifications for all items purchased shall be developed
with the full involvement and participation of the using departments.
However, the Village Clerk-Treasurer shall ensure that the specifications
are sufficiently broad enough that competition in the bidding process
is preserved.
C.
Blanket purchase orders.
(1)
Upon authorization by the Village Board following
recommendation from the Personnel and Finance Committee, the Village
Clerk-Treasurer may issue blanket purchase orders to those few merchants
from whom many repetitive purchases are made as supplies are required.
(2)
The Village Board shall determine the need to use
a blanket purchase order procedure.
(3)
The bidding procedure for blanket purchase orders
may follow the procedures used for other goods and services.
(4)
After a vendor has been selected, the using department
or departments shall use the same purchase order number on all purchases
made under the blanket purchase order. The Personnel and Finance Committee
shall authorize the individual or individuals who shall have the authority
to sign for purchases under the blanket purchase order procedure.
A.
All taxes on real property and on improvements on leased land may be paid in two equal installments, unless subject to Subsection B, with the first installment payable on or before January 31 and the second installment payable on or before July 31. Payments made on or before January 31 shall be made to the Village Clerk-Treasurer. All other payments shall be made to the County Treasurer.
B.
If the
total real property tax levied on a parcel of property is less than
$100 or if the total property tax levied on an improvement on leased
land is less than $100, it shall be paid in full on or before January
31.
C.
Delinquent
payments shall be subject to the provisions of § 74.11(7)
through (11), Wis. Stats.
A.
Payment of claims. The Village shall not issue or
renew any license to transact any business within the Village of Siren:
B.
Applicability. This section shall apply to licenses
issued pursuant to the provisions of the following chapters and articles
of this Code:
D.
Hearings. Prior to any denial of an application for renewal of a license, including denials pursuant to Subsection A, the applicant shall be given notice and opportunity for a hearing as hereinafter provided:
(2)
With respect to licenses other than those described in Subsection D(1) herein, the Village Board or its assignee shall notify the applicant in writing of the Village's intention not to renew the license and shall provide the applicant with an opportunity for hearing. The notice shall state the reasons for the intended action and shall establish a date, not less than three days nor more than 10 days after the date of the notice, on which the applicant shall appear before the Village Board. If the applicant shall fail to appear before the Board on the date indicated in the notice, the Board shall deny the application for renewal. If the applicant appears before the Board on the date indicated in the notice and denies that the reasons for nonrenewal exist, the Village Board shall conduct a hearing with respect to the matter. At the hearing, both the Village and the applicant may produce witnesses, cross-examine witnesses and be represented by counsel. The applicant shall, upon request, be provided a written transcript of the hearing at the applicant's expense. If the Village Board determines that the applicant shall not be entitled to renewal pursuant to Subsection A, the application for renewal shall be denied.
E.
Appeals. Where an individual, business or corporation wishes to appeal the Village Clerk-Treasurer's decision not to issue a license or permit under this section on grounds other than those specified in Subsections A through D above, the applicant may file a request in writing with the Village Clerk-Treasurer that the matter be referred to the Village Board. A public hearing shall be scheduled within 14 calendar days by the Village Board. All parties may be represented by counsel. The Board shall consider all relevant information and shall render a decision which shall be binding.