[HISTORY: Adopted by the Village Board of the Village of Blue Mounds as indicated in article histories. Amendments noted where applicable.]
[Adopted as Ch. 5 of the 2001 Village Code]
Tax roll preparation. The Clerk/Treasurer shall prepare and deliver the tax roll pursuant to Wis. Stats., § 70.65.
Tax collection. The Clerk/Treasurer shall collect the taxes pursuant to Wis. Stats., § 74.07.
Tax receipts. The County Clerk shall provide the tax receipts as required by Wis. Stat. § 70.09(3). The Village Clerk/Treasurer shall enter in each tax receipt the name of the person paying the taxes if that person is not the owner of the property, the date of payment, and the aggregate amount of taxes paid. Tax receipts shall be signed and a duplicate kept by the Clerk/Treasurer after noting the payment of taxes upon the roll. The Clerk/Treasurer shall deliver the receipt to the payer, unless the payer requests that the receipt be mailed.
Time for payment. Pursuant to Wis. Stats., § 74.11, taxes, special assessments, and special charges shall be paid as follows:
In full on or before January 31.
In two equal installments, unless subject to Subsection D(5), with the first installment payable on or before January 31 and the second installment payable on or before July 31.
Special assessments, special charges and other taxes placed in the tax roll shall be paid in full on or before January 31.
Personal property taxes, except those on improvements on leased land, shall be paid in full on or before January 31.
If the total real property tax 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.
Payments made on or before January 31 shall be paid to the Clerk/Treasurer. All other payments shall be made to the County Treasurer.
Overdue or delinquent real estate taxes, personal property taxes and special assessments are subject to an interest charge of 1 1/2% per month or fraction of a month.
[Added 1-14-2009 by Ord. No. A-197]
Duplicate Clerk/Treasurer's bond eliminated.
[Added 1-14-2009 by Ord. No. A-197]
Bond eliminated. The Village elects not to give the bond on the Village Clerk/Treasurer provided for by § 70.67(1), Wisconsin Statutes.
Village liable for default of Clerk/Treasurer. Pursuant to § 70.67(2), Wisconsin Statutes, 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 Village Clerk/Treasurer to the County Treasurer.
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:
That funds are available therefore pursuant to the budget.
That the item or service was duly authorized by the proper official or agency and has been received or rendered in accordance with the purchasing agreement.
That the claim is accurate in amount and a proper charge against the treasury.
Village Board to audit accounts.
After auditing, the Village Board shall cause to be endorsed by the Clerk/Treasurer, on each account, the words "allowed" or "disallowed," as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. 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.
Payment of regular wages or salaries. Regular wages or salaries of Village officers and employees shall be paid by pay roll, 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.
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 three-fourths of all members of the Board. A roll call vote shall be taken and recorded on all appropriations.
Due to the timing of Village Board meetings, certain claims may need to be settled prior to the next Board meeting or the Village may incur late fees and additional costs related to the timing of payments of claims. Additionally, certain claims are routine in nature, such as utility bills. Therefore, pursuant to § 66.0609, Wis. Stats., the Clerk/Treasurer or Deputy Clerk/Treasurer is authorized to issue checks for the below listed items without prior approval from the Village Board. The Village President will be contacted to review and countersign any and all checks.
[Added 2-12-2014 by Ord. No. A-219]
Debt service payments, including principal and interest.
Credit cards or regular accounts which would become past due and incur interest charges.
Lease agreement payments.
Payments when previously authorized by the Village Board.
Payroll taxes, retirement and benefit payments.
Early payment discounts.
The Clerk/Treasurer shall file with and provide to the Village Board a monthly list of the claims approved, showing the date paid, name of claimant, purpose and amount.
[Added 2-12-2014 by Ord. No. A-219]
Village Clerk/Treasurer to prepare budget. On or before the 20th day of October each year, the Village Clerk/Treasurer, with the assistance of the Village President, shall prepare and submit to the Village Board a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing year. Before preparing the proposed budget, the President shall consult with the heads of Village departments and with Village officials and shall then determine the total amount to be recommended in the budget for each Village department or activity.
Form of proposed budget.
The proposed budget shall include the following information:
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.
An itemization of all anticipated income of the Village from sources other than general property taxes and bond issues, 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 years.
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.
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.
Such other information as may be required by the Village Board and by state law.
The Village Board shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
Appropriation ordinance: hearing. The Village President, with the assistance of the Village Clerk/Treasurer, shall submit to the Village Board with the annual budget a draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Before adoption of a final appropriation ordinance, the Village Board shall hold a public hearing on the budget and the proposed appropriation ordinance as required by law.
Changes in final budget. Upon written recommendation of the Village President, the Village Board may at any time by a two-thirds vote of the entire membership transfer any portion of an unencumbered balance of an appropriation to any other purpose or object. Notice of such transfer shall be given by publication within eight days thereafter in a newspaper in general circulation in the Village.
Expenditures limited by annual appropriation. 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 ordinance and changes therein authorized in accordance with Subsection D of this section. 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 Village 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.
An annual audit shall be made of the Village receipt and expenditures to be completed no later than six months after the year end.
[Added 1-14-2009 by Ord. No. A-197]
The Village Board shall, from time to time, establish by resolution a schedule of charges for the use of equipment owned by the Village. The charges shall be based on a reasonable estimate of the cost to the Village of owning, maintaining, transporting, operating, storing, insuring and replacing such equipment and shall be applied in determining the amount to be charged in all cases where any ordinance, contract, resolution or order of the Village Board provides for the recovery by the Village of costs incurred in abating any nuisance, correcting any condition or making any improvement to public or private property, or remedying any violation of Wisconsin law or this chapter. Such resolution may also establish a rate for the services of Village officers and employees in operating such equipment and supervising the activities for which the charges are imposed.
[Added 1-14-2009 by Ord. No. A-197]
Billings by the Village may be paid within 30 days after billing without interest. Thereafter, interest shall be charged at the rate of 1 1/2% per month or any fraction thereof, until the following first day of October. Bills not paid on or before the first day of October shall have added to the total amount due 1 1/2% and such charges shall be entered on the tax roll as a special charge and become a lien upon real estate.
[Added 11-11-2009 by Ord. No. A-208]
Pursuant to Wis. Stats. § 20.905(3), and unless otherwise provided by law, the Clerk/Treasurer may retain overpayments of fees, licenses, taxes and similar charges when the overpayment is $2 or less, unless a refund thereof is specifically requested in writing. The Clerk/Treasurer may waive underpayments of $2 or less when the administrative cost of collection would exceed the amount of the underpayment.
[Adopted 4-8-2009 by Ord. No. A-202]
In addition to other methods provided by law, the cost of installing or constructing any public work or improvement may, by resolution of the Village Board, be charged to the property benefited as a special assessment under this section in the manner determined by the Village Board in the exercise of its police power.
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, the resulting damages, 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 that may reasonably be attributed to the proposed work or improvement. The amount to be assessed against all property for the proposed work or improvement shall be apportioned among the individual parcels in the manner designated by the Village Board.
Prior to the levy of a special assessment under this article, the Village Board shall order the preparation of a report as set forth below. After completion of the work or improvement, the Village Engineer, or such other person as the Board shall designate, shall prepare a report consisting of:
When completed, the report shall be filed with the Village Clerk/Treasurer and a copy shall be available for public inspection.
Upon the completion and filing of the report, the Village Clerk/Treasurer shall prepare a notice stating the nature of the proposed work or improvement, a general listing or description of the properties subject to assessment, the place and time at which the report may be inspected, and the place and time at which all interested persons, or their agents or attorneys, may appear before the Village Board and be heard concerning the matters contained in the report. The notice shall be published as a Class 1 notice in the Village and a copy of the notice shall be mailed, at least 10 days before the hearing, to every interested person whose post office address is known or can be ascertained with reasonable diligence. The hearing shall commence not more than 40 days after publication.
After the hearing upon any proposed work or improvement, the Village Board may approve, disapprove or modify, or it may refer the report prepared under § 34-10 to the designated person with directions to change the report to accomplish a fair and equitable assessment.
If an assessment of benefits is made against any property and an award of compensation or damages is made in favor of the same property, the governing body shall assess against or award in favor of the property only the difference between the assessment of benefits and the award of damages or compensation.
A resolution levying a special assessment may permit installment payments and may provide for interest on unpaid amounts. Unless the resolution provides otherwise:
If a special assessment on a parcel exceeds $500, it may be paid in five equal annual installments.
If a special assessment on a parcel is on a corner lot or exceeds $5,000, it may be paid in eight equal annual installments.
If installment payments are permitted, the first installment shall be due 30 days after publication of the resolution under Subsection D.
Any unpaid balance shall accrue interest at a rate 1% per annum greater than the rate at which the Village borrowed funds for the work or improvement.
If the Village uses its own funds for the work or improvement, any unpaid balance shall accrue interest at a rate of 1% per annum greater than the interest rate of a state trust fund loan issued by the Board of Commissioners of Public Lands pursuant to Ch. 24, Subch. II, Wis. Stats. If the assessment is to be paid off in five or eight equal annual installments, the interest rate shall be the interest rate in effect for a five-year state trust fund loan as of the date that the special assessment is levied.
The Village Clerk/Treasurer shall publish the resolution as a Class 1 notice, and a copy of the resolution shall be mailed to every interested person whose post office address is known, or can be ascertained with reasonable diligence.
If more than a single type of project is undertaken as part of a general improvement affecting any property, the Village Board may combine the assessments for all purposes as a single assessment on each property affected. Each property owner may object to the assessment for any single purpose or for more than one purpose.
Any person against whose land a special assessment is levied under this article may appeal in the manner prescribed in § 66.0703(12), Wis. Stats., within 40 days of the date of the resolution.
If a special assessment levied under this article is held invalid for any reason, the Village Board may reassess the special assessment under any applicable law.
Every special assessment levied under this article is a lien on the property against which it is levied on behalf of the Village or the owner of any certificate, bond or other document issued by the Village, evidencing ownership of or any interest in the special assessment, from the date of the determination of the assessment by the Village Board. The Village Board shall provide for collection of the assessments and may establish penalties for payment after the due date. All assessments or installments that are 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, return and sale of property for delinquent real estate taxes apply to the special assessment, except as otherwise provided by statute.
When any interest in real estate upon which a special assessment has been levied is conveyed, full payment of the special assessment, including all future installments and accrued interest, shall be made at or prior to such conveyance. Any unpaid amounts may be placed on the tax roll.
Notwithstanding any other provision of law or of this or any other ordinance or resolution applicable hereto, it is specifically intended and provided by this article that the Village may levy special assessments for public work or improvement against property benefited thereby either before or after the approval of the work or improvement, or before or after the approval of plans and specifications, or before or after contracting for the work or improvement to be completed, or before or after the completion of the work or improvement.