[HISTORY: Adopted by the Village Board of the Village of
Randolph as indicated in article histories. Amendments noted where
applicable.]
[Adopted 10-7-1998 by Ord. No. 351 as Title 3, Ch. 1, of
the 1998 Code]
A.
Content 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 Randolph elects not to give the bond
on the Village Clerk-Treasurer acting as Village 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 shall fail to do so, all state and county taxes required
by law to be paid by such Clerk-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; also, 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
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.
(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 2/3 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 § 39-4 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.[1]
A.
Village Board to audit accounts. Except as provided in Subsection C, no account or demand against the Village shall be paid until it has been audited by the Village Board and an order drawn on the Village Treasury therefor. Every such account shall be itemized. Every such account or demand allowed in whole or in part shall be filed by the Village 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/her 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 or his/her designees shall make out a
receipt in duplicate for the money so received. The Village Clerk-Treasurer
or his/her designees 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 or his/her
designees shall be safeguarded in such manner as the Village Board
shall direct.
The Village Clerk-Treasurer and his/her 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 or his/her designees a minimum
of one business day in advance. A fee as set by the Village Board
shall be charged for compiling this information. In providing this
service, the Village of Randolph and its officials assume no liability
for such service, nor is any warranty intended or implied.
A.
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. Section 62.15 applies to a village
in the same manner as to a city.[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.
FORMAL BID
INFORMAL QUOTATION
VERBAL QUOTATION FORM
Definitions. As used in this section, the following terms shall have
the meanings indicated:
The formal bid procedure is used for purchasing goods and
services in an amount of $10,000 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.
A written request for quotation sent to vendors. The informal
quotation is used for the purchase of goods and services in an amount
less than $10,000.
The Village solicits 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.
B.
Bid solicitation.
(1)
Competitive bids or quotations may be obtained before contracting to purchase articles, goods, wares, materials, 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 $10,000 may be made by written quotation, telephone quotation or formal bid. Purchases of $10,000 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 should 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 should be solicited from
at least three qualified bidders on the request for quotation form.
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)
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.
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.
(e)
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 interest. Thereafter, interest may be charged at the rate
of 1 1/2% per month or any fraction thereof, until the following
15th day of November. Bills not paid on or before the 15th day of
November shall have added to the total amount due 1 1/2% of 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 Village 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 financial records
of the office of the Village Clerk-Treasurer, including the Treasurer's
books, include 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 Randolph 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.
Pursuant to the authority of § 74.47(2), Wis. Stats., the
Village hereby imposes a penalty of 0.5% per month or fraction of
a month, in addition to the interest prescribed by § 74.47(1),
Wis. Stats., on all overdue or delinquent personal property taxes
retained for collection by the Village or eventually charged back
to the Village by the county for purposes of collection under § 74.42,
Wis. Stats.
B.
This penalty of 0.5% per month or fraction of a month shall apply
to any personal property taxes which are overdue or delinquent.
A.
Purpose. Cash and investments generally represent the largest asset
on the Village's balance sheet, and the Village frequently has
cash available for short-term, intermediate and long-term investments.
Therefore, it is important that the Village establish a policy to
ensure continuous prudent investment of available Village funds. It
is in the interest of the Village of Randolph to adopt a policy to
insure continuous prudent deposits and investments of available Village
funds. The Village Board of the Village of Randolph establishes the
following policies in the public interest for the deposit and investment
of available Village funds.
B.
Public depositories.
(1)
Depositories. The Village Board shall, by ordinance or resolution,
designate one or more public depositories, organized and doing business
under the laws of this state or federal law, and located in Wisconsin,
in which the Village Clerk-Treasurer shall deposit all public moneys
received by her/him.
(2)
Limitations. The resolution or ordinance designating one or more
public depositories shall specify whether the moneys shall be maintained
in time deposits subject to the limitations of § 66.0603(1m),
Wis. Stats., demand deposits or savings deposits, and whether a surety
bond or other shall be required to be furnished under § 34.07,
Wis. Stats., by the public depository to secure the repayment of such
deposits. Not more than $500,000 shall be deposited in any one public
depository, unless specifically authorized by the Village Board.
(3)
Deposits. The Village Clerk-Treasurer shall deposit public moneys
in the name of the Village of Randolph in such public depositories
designated by the Village Board and subject to the limitations hereinabove
set forth.
(4)
Withdrawals. Withdrawals or disbursements by the Village Clerk-Treasurer
of moneys deposited in a public depository shall be made as provided
by § 66.0607(1) to (5), Wis. Stats. The Village Clerk-Treasurer
is authorized, at her/his discretion, to process periodic payments
through the use of money transfer techniques as set forth in § 66.0607(3m),
Wis. Stats.
C.
Investments.
(1)
Management. Subject to the provisions of this policy, the Village
Clerk-Treasurer and Executive, Finance, Personnel and Insurance Committee
Chairperson shall have control of and discretion in the investment
of all Village funds that are not immediately needed and are available
for investment.
(2)
Intent. It is the intent of the Village Board that the Village Clerk-Treasurer
utilize a wise and prudent cash management system within the level
of her/his expertise in such a manner to insure maximum investment
earnings, while at the same time be able to respond promptly to authorized
expenditures. Safety, liquidity and yield will be the prime requisites
for the investment of Village funds.
(3)
Scope. This policy is limited in its application to funds which are
not immediately needed and are available for investment. Other funds,
the investment of which is subject to special federal and/or state
laws and regulations, shall be invested in accordance with such laws
and regulations to the extent they may be inconsistent with the provisions
of this policy.
(4)
Responsibility. In exercising her/his investment responsibilities,
the Village Clerk-Treasurer shall exercise the care, skill, prudence
and diligence under the circumstances then prevailing that a prudent
person acting in a similar capacity, having the same resources, and
familiar with like matters in the management of a similar activity,
with a like purpose, would exercise.[1]
D.
Investment factors. The Village Clerk-Treasurer is authorized and
directed to utilize investment options as set forth within these guidelines,
and the Village Clerk-Treasurer shall take into consideration the
following factors which are listed in order of priority to the investment
decision:
(1)
Certificates of deposit. Village funds may be invested in certificates
of deposit maturing within one year or less from the date of investment
issued by any banks, savings-and-loan associations or credit unions
which are authorized to transact business in the State of Wisconsin.
The financial institutions must have been designated as a public depository
of the Village by resolution or ordinance of the Village Board.
(2)
Government bonds and securities. Village funds may be invested in
United States government bonds or securities which are direct obligations
of or guaranteed as to principal and interest by the federal government
and bonds or securities which are obligations of any agency, commission,
board or other instrumentality of the federal government, where principal
and interest are guaranteed by the federal government. The securities
must be purchased through financial institutions authorized to conduct
business in the State of Wisconsin and placed in safe keeping in a
segregated account in the Village's name at any designated public
depository or approved financial institution.
(3)
Government investment pool. Village funds may be invested in the
Wisconsin Local Government Pool Investment Fund without restriction
as to the amount of deposit or collateralization.
(4)
Repurchase agreements. Village funds may be invested in repurchase
agreements in financial institutions authorized to conduct business
in the State of Wisconsin. Repurchase agreements can only be made
in securities which are direct obligations of or guaranteed as to
principal and interest by the federal government and securities which
are obligations of an agency, commission, board or other instrumentality
of the federal government, where principal and interest are guaranteed
by the federal government. Securities purchased by a repurchase agreement
must be placed in safe keeping in a segregated account in the Village's
name at any designated public depository or approved financial institution.
(5)
Wisconsin Investment Trust. Village funds may be invested in the
Wisconsin Investment Trust without restrictions as to the amount of
deposit or collateralization.
(6)
Savings deposit. Village funds may be temporarily invested in savings
deposits.
(7)
Securities. The Village Clerk-Treasurer may invest in private securities
which are senior to, or on a parity with, a of the same issuer which
is rated highest or second highest by Moody's Investors Service,
Standard & Poor's Corporation or other similar nationally
recognized rating agency.
E.
Safety.
(1)
In order to safeguard investments and deposits, the Village shall
acquire of each public depository its annual financial statements
and evaluate such statements as to the financial soundness of the
depository. Also to be reviewed is other pertinent financial information
filed with regulatory agencies.
(2)
The Village shall require, when investing in repurchase agreements,
that collateral be pledged by the depository in an amount equal to
or greater than the amount of the repurchase agreements the Village
has with such depository. In excess of FDIC coverage, the collateral
shall be direct obligations of the United States, or of its agencies
if the payment of principal and interest is guaranteed by the federal
government, or obligations of the State of Wisconsin, or of the Village
of Randolph. Evidence of such collateral shall be provided by the
depository.
(3)
Consideration shall also be given to the total amount of existing
Village funds which are already in such depository and/or the capacity
of the depository to handle the size of the deposit or investment
with consideration of federal depository insurance and State of Wisconsin
guarantee fund requirements.
F.
G.
Yield.
(1)
Yield shall be the final determining factor of the investment decision.
(2)
Bids shall be required of all investments that exceed both $100,000
and a thirty-day or longer maturity date. A minimum of three bids
from the Village's public depository list shall be acquired.
Exceptions to the bid process include only the purchase of obligations
of the U.S. Treasury and deposits in the Wisconsin Local Government
Investment Pool, which shall be registered in the Village's name.
H.
Miscellaneous.
(1)
Liability. Notwithstanding any other provision of law, the Village
Clerk-Treasurer who deposits public moneys in any public depository,
in compliance with § 34.05, Wis. Stats., is, under the provisions
of § 34.06, Wis. Stats., relieved of any liability for any
loss of public moneys which results from the failure of any public
depository to repay to the public depositor the full amount of its
deposits, thus causing a loss as defined in § 34.01(2),
Wis. Stats.
(2)
Definitions. Words or phrases shall, insofar as applicable, have
the meanings set forth in § 34.01, Wis. Stats., as amended.
It is the declared intent of this section that tax payments
made in excess of the tax bill amounts shall be refunded pursuant
to the procedures established under this section within 15 business
days of the payment. Further, it is the declared intent that this
policy shall be in full force and effect upon adoption by the Village
Board with the purpose of complying with § 74.03(2), Wis.
Stats. (as adopted by 1997 Wisconsin Act 315).
[Adopted 10-7-1998 by Ord. No. 351 as Title 3, Ch. 2, of
the 1998 Code]
A.
The Village of Randolph, 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, 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 § 39-24 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.
The report required by Subsection A shall consist of:
(1)
Preliminary or final plans and specifications.
(2)
An estimate of the entire cost of the proposed work or improvement.
(4)
A statement that the property against which the assessments are proposed is benefited, where the work or improvements constitute an exercise of the police power. In such case, the estimates required under Subsection B(3) shall be replaced by a schedule of the proposed assessments.
(5)
A copy of the report when completed shall be filed with the Village
Clerk-Treasurer for public inspection.
C.
When the Village Board determines by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or the rending of the service, the report required by § 66.0703(5), Wis. Stats., and Subsections A and B above 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. Generally, all abutting
property owners shall pay special assessments.
On the completion and filing of the report required in § 39-21B(5) 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, in the city, town or village, and a copy of the notice shall be mailed, at least 10 days before the hearing or proceeding, to every 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 or posting 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.
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. 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 § 39-24 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
by § 66.0703(12), Wis. Stats., or any other applicable provision
of law.
If after completion or after the receipt of bids 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 § 39-24, 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 § 39-25 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 the service to the property served. Such
service may include snow and ice removal, weed elimination, street
sprinkling, oiling or tarring, repair of sidewalks or curb and gutter,
garbage and refuse disposal, sewer service, tree care or removal and
any other service as defined in § 66.0627(1)(c), 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 is waived in writing by property owners
affected.
C.
Notwithstanding any other provision of law, or this 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.
D.
If any affected property owner objects to the Village performing
or contracting the work or improvement, said property owner(s) shall
be entitled to contract individually the required work or improvement
as long as it is performed in a reasonable and workmanlike manner.
Upon prior approval by the Village, the Village agrees to reimburse
the property owner(s) for a portion of said bill at a rate to be determined
by the Village Board annually.
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.
