[HISTORY: Adopted by the Village Board of the Village of
Woodville as indicated in article histories. Amendments noted where
applicable.]
[Adopted 8-13-1996 (Ch. 1 of Title 3 of the 1996 Code)]
A.
Contents of tax roll. Pursuant to § 70.65, Wis. Stats.,
the Clerk-Treasurer shall prepare a tax roll and include the required
contents as described in § 70.65, Wis. Stats.
B.
Property tax collection. All provisions of Ch. 74, Wis. Stats., in
regards to property tax collection are adopted and by reference made
a part of this article with the same force and effect as though set
out in full.
A.
Bond eliminated. The Village of Woodville elects not to give the
bond on the Village Clerk-Treasurer, in his capacity as 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 Village
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 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 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 Board shall consider such
departmental estimates in consultation with the department head and
develop a budget amount for such department or activity.
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 Village Board shall make a report no later than the Board's
regular 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.[2]
(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 § 67-4 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. Pursuant to state law, designated
public depositories shall be required to pledge United States Treasury
notes equal in amount to any uninsured balance of the Village's
deposit.
A.
Village Board to verify accounts. Except as provided in Subsection C, no account or demand against the Village shall be paid until it has been verified by the Village Board and an order drawn on the Village Clerk-Treasurer therefor. Every such account shall be itemized. Every such account or demand allowed in whole or in part shall be filed by the Clerk-Treasurer, and those of each year shall be consecutively numbered and have endorsed thereon the number of the order issued in payment.
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, department head, board or commission
and filed with the Village Clerk-Treasurer in time for payment on
the regular payday.
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 Clerk-Treasurer shall be safeguarded in such manner
as the Village Board shall direct.
The Village Clerk-Treasurer and his designees are authorized
to prepare a statement of real property status form to be used to
provide information often requested for transfers of real property,
such as the amount of outstanding special assessments, deferred assessments,
changes in assessments, amount of taxes, outstanding water and sewer
bills, current water and sewer bills, contemplated improvements, outstanding
citations on building code violations and similar information. Any
such information sought shall be provided to the person requesting
it on said form. Requests for statements of real property status shall
be made to the Village Clerk-Treasurer a minimum of one business day
in advance. A fee shall be charged for compiling this information,
plus an additional fee if facsimile transmission is requested. Such
fees shall be set by the Village Board.
A.
Adoption of city bidding procedures. 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.
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 majority vote of all members
of the Village Board. As a condition of performing work for the Village,
contractors shall first file with the Clerk-Treasurer evidence of
liability insurance in a coverage amount as determined by the Village
President.
A.
Types of quotations.
(1)
Verbal quotation form. The Village may solicit verbal quotations
on items the Village purchases which are less than $10,000. 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. The informal quotation may be used for
the purchase of goods and services in an amount over $10,000 but less
than $20,000.
(3)
Formal bid. The formal bid procedure is used for purchasing goods
and services in an amount of $20,000 and higher, and in some instances
in amounts less than this amount. 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.
(1)
Competitive bids or quotations may be obtained before contracting to purchase articles, goods, wares, material, services or merchandise which amounts in bulk to more than $1,000. Purchases up to $1,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $1,000 to $20,000 may be made by written quotation, telephone quotation or formal bid. Purchases of $20,000 and over, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Village Board.
(2)
Verbal quotations for goods and services shall be secured from at
least two qualified vendors.
(3)
Informal requests for written quotations shall be solicited from
at least three qualified bidders. All written requests for quotations
shall be issued by the applicable department heads and returned to
and analyzed by the applicable department heads. 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)
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.
(b)
The time, date and place the bids will be opened.
(c)
The address to which the bids shall be mailed or delivered.
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.
(d)
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.
(6)
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.
Billings by the Village may be paid within 30 days after billing
without additional fees. Bills not paid on or before the fifth of
November shall have added to the total amount due a fee in accordance
with the fee schedule, and said charges and shall be entered on the
tax roll as a special charge and become a lien upon real estate.
A firm of certified public accountants shall be employed each
year by the Village, subject to the confirmation of the Village Board,
to conduct a detailed audit of the Village's financial transactions
and its books and to assist the Clerk-Treasurer in the management
of the Village's financial affairs, including the Village's
public utilities. These auditors shall be employed on a calendar year
basis. The books audited may, in addition to the Village financial
records of the office of the Clerk-Treasurer, include the Village
Clerk-Treasurer's books, the Village's public utilities,
Police Department records, and any other books of any boards, commissions,
officers or employees of the Village handling Village moneys.
No agent of the Village of Woodville having authority to employ
labor or to purchase materials, supplies or any other commodities
may bind the Village or incur any indebtedness for which the Village
may become liable without approval of the Board. Each such employment
or purchase order shall be drawn against a specific appropriation,
the money for which shall be available in the Village treasury and
not subject to any prior labor claims or material purchase orders
at the time when such employment is negotiated or purchase order drawn.
The Village Clerk-Treasurer shall keep a record of such employment
and purchase orders and shall charge them against the proper appropriation.
A.
Findings. The Village Board hereby finds that collection of charges
for utility services supplied by the Village of Woodville is a significant
problem affecting the financial well-being of the Water and Sewer
Utility. As such it is a matter of the local affairs and government
of the Village of Woodville. Pursuant to the home rule powers of the
Village, the Village has determined that a method for the collection
of delinquent utility charges, as set forth herein, should be established.[1]
B.
Delinquent utility charges to become lien. Customer rates charged
for utility services by the Village of Woodville shall be considered
delinquent as provided in this section. Such delinquent charges shall
be a lien upon the property served and shall be levied by the Village
Clerk-Treasurer as a tax against the property served. Proceedings
for challenging and collecting general property taxes, including the
sale and return of property for delinquent taxes, shall apply to said
tax liens established under this section if the same are not paid
within the time required by law for payment of taxes upon real estate.[2]
[Adopted 8-13-1996 (Ch. 2 of Title 3 of the 1996 Code)]
A.
The Village of Woodville, by resolution of its Village Board, may
levy and collect special assessments upon property in a limited and
determinable area for special benefits conferred upon such property
by any municipal work or improvement and may provide for the payment
of all or any part of the cost of the work or improvement out of the
proceeds of the special assessments.[1]
B.
The amount assessed against any property for any work or improvement
which does not represent an exercise of the police power shall not
exceed the value of the benefits accruing to the property therefrom,
and for those representing an exercise of the police power, the assessment
shall be upon a reasonable basis as determined by the Village Board.
A.
Prior to making any such special assessments, the Village Board shall declare by preliminary resolution its intention to exercise such powers for a stated municipal purpose. Such resolution shall describe generally the contemplated purpose, the limits of the proposed assessment district, and the number of installments in which the special assessments may be paid, or that the number of installments will be determined at the hearing required under § 67-22 of this article, and direct the proper municipal officer or employee to make a report thereon. Such resolution may limit the proportion of the cost to be assessed.
B.
C.
A copy
of the report when completed shall be filed with the Village Clerk-Treasurer
for public inspection.
D.
When the Village Board determines by resolution that the hearing
on the assessments will be held subsequent to the completion of the
work or improvement or the rendering of the service, the report required
by § 66.0703(5), Wis. Stats., and this section shall contain
a statement of the final cost of the work, service or improvement
in lieu of an estimate of the cost.
The cost of any work or improvement to be paid in whole or in
part by special assessment on property may include the direct and
indirect cost thereof, the damages occasioned thereby, the interest
on bonds or notes issued in anticipation of the collection of the
assessments, a reasonable charge for the services of the administrative
staff of the Village and the cost of any architectural, engineering
and legal services, and any other item of direct or indirect cost
which may reasonably be attributed to the proposed work or improvement.
The amount to be assessed against all property for any such proposed
work or improvement shall be apportioned among the individual parcels
in the manner designated by the Village Board.
If any property deemed benefited shall by reason of any provision
of law be exempt from assessment therefor, such assessment shall be
computed and shall be paid by the Village.
On the completion and filing of the report required in § 67-19 of this article, the Village Clerk-Treasurer shall give notice stating the nature of the proposed or approved work or improvement, the general boundary lines of the proposed assessment district, the place and time at which the report may be inspected and the place and time at which all interested persons, their agents or attorneys may appear before the Village Board or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. The notice shall be published as a Class 1 notice, under Ch. 985, Wis. Stats., in the official Village newspaper and a copy of the notice shall be mailed, at least 10 days before the hearing or proceeding, to each interested person whose post office address is known or can be ascertained with reasonable diligence. The hearing shall commence not less than 10 days and not more than 40 days after the publication of said notice.
A.
After the hearing, the Village Board may approve, disapprove, modify
or re-refer the report to the designated officer or employee with
such directions as it deems necessary to change the plans and specifications
so as to accomplish a fair and equitable assessment.
B.
If an assessment is made against any property and an award of compensation
or damage is made in favor of the property, the Village Board shall
assess only the difference between such assessment of benefits and
the award of compensation or damage.
C.
Board approval of assessment.
(1)
If the work or improvement has not been previously authorized or
approved, the Village Board shall approve the work or improvement
and by resolution direct that the same be done and paid for in accordance
with the report finally approved.
(2)
If the work or improvement has been approved by the Village Board
or work commenced or completed prior to the filing of the report or
prior to the hearing, then the Village Board shall by resolution confirm
the report as made or modified and provide for payment in whole or
in part by assessment.
D.
The Village Clerk-Treasurer shall publish the final resolutions as required in § 67-22 of this article.
E.
After the publication of the final resolution, any work or improvement
provided for and not yet authorized shall be deemed fully authorized,
and all awards of compensation or damage and all assessments made
shall be deemed duly and properly made, subject to the right of appeal
under § 66.0703(12), Wis. Stats., or any other applicable
provision of law.
If, after completion or after the receipt of funds, the actual cost of any work or improvement is found to vary materially from the original estimate, or the assessment is void or invalid for any reason, or if the Village Board determines to reconsider an assessment, it is empowered, after giving notice as required in § 67-22, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the Village Clerk-Treasurer as provided in § 67-23 of this article.
If the cost of the work or improvement is less than the assessment
levied, the Village Board, without notice or hearing, shall reduce
each assessment proportionately. If the assessment has been paid either
in part or in full, the Village shall refund the property owner such
overpayment.
Pursuant to § 66.0703(12)(f), Wis. Stats., it shall
be a condition to the maintenance of any appeal that any assessment
appealed shall be paid when due and payable, and upon default in payment
any such appeal shall be dismissed.
Pursuant to § 66.0703(13), Wis. Stats., any special
assessment levied under this article shall be a lien on the property
against which it is levied on behalf of the Village. The Village Board
shall provide for the collection of such assessments and may establish
penalties for payment after the due date. The Village Board shall
provide that all assessments not paid by the date specified shall
be extended upon the tax roll as a delinquent tax against the property,
and all proceedings in relation to the collection of such delinquent
taxes shall apply to such assessment, except as otherwise provided
by statute.
A.
In addition to all other methods provided by law, special charges
for current services may be imposed by the Village Board by allocating
all or part of the cost of service to the property served. Such service
may include snow and ice removal, water service, weed elimination,
street sprinkling, oiling and tarring, repair of sidewalks or curb
and gutter, garbage and refuse disposal, recycling, sewer service,
stormwater management, including construction of stormwater management
facilities, tree care, removal and disposition of dead animals under
§ 60.23(20), Wis. Stats., loan repayment under § 70.57(4)(b),
Wis. Stats., soil conservation work under § 92.115, Wis.
Stats., and snow removal under § 86.105, Wis. Stats. The
Village Board may determine the manner of providing notice of a special
charge. Before a special charge for street tarring or the repair of
sidewalks, curbs or gutters may be imposed, the Village Board shall
conduct a hearing on whether the service in question will be funded
in whole or in part by a special charge. Notice of the hearing shall
be given as provided in § 66.0627(3)(b), Wis. Stats.[1]
A.
If any assessment or charge levied under this article is invalid
because such statutes are found to be unconstitutional, the Village
Board may thereafter reassess such assessment or charge pursuant to
the provisions of any applicable law.
B.
The Village Board may, without notice or hearing, levy and assess
all or any part of the cost of any work or improvement upon the property
benefited if notice and hearing are waived in writing by property
owners affected.
C.
Notwithstanding any other provision of law or this article or other
ordinance or resolution, it is specifically intended and provided
by this article that the Village may levy special assessments for
work or improvement against the property benefited either before or
after the approval of the work plans and specifications, contracting
for the work or completing the work or improvement.
As an alternative to any other financing method, the Village
Board may provide for the payment of the initial cost of any public
improvement from the proceeds of special assessment B bonds issued
under § 66.0713(4) and (5), Wis. Stats. Special assessments
to retire such bonds and pay the interest thereon shall be levied
under § 66.0703, Wis. Stats., payable in such installments
at a rate to be determined by the Board based upon borrowed money
rates at the time of the special assessment.
