Pursuant to § 70.65(2), Wis. Stats., the Village Administrator
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.
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 §
50-4 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 bondsman shall not be liable for such
losses as are defined by state law. The interest arising therefrom
shall be paid into the Village treasury.
The Village Administrator may invest any Village funds not immediately
needed, pursuant to §§ 66.0603(1m) and 219.05, Wis.
Stats.
The Village Administrator 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, electric
and sewer bills, current water, electric and sewer bills, contemplated
improvements, floodplain status, violations of the building and health
codes 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 Administrator
a minimum of one business day in advance. A fee of $10 shall be charged
for compiling this information.