[HISTORY: Adopted by the Village Board of Trustees 10-4-1993 (Title 3, Chs. 1 and 2, of
the 1993 Code of Ordinances), as amended through 2-17-2015. Subsequent amendments noted where applicable.]
GENERAL REFERENCES
Village Board — See Ch. 134.
A.
Content of tax roll. Pursuant to § 70.65, Wis. Stats.,
the Village Administrator-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 chapter with the same force and effect as though set
out in full.
A.
Bond eliminated. The Village of Spencer elects not to give the bond
on the Village Administrator-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
Administrator-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 Administrator-Clerk/Treasurer,
by September 1 of each year, each officer and committee shall annually
file with the Village Administrator-Clerk/Treasurer an itemized statement
of disbursements made to carry out the powers and duties of such officer
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 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 Administrator-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.
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 Administrator-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 Administrator-Clerk/Treasurer
during regular office hours.
E.
Report and hearing.
(1)
The Village Board shall develop a preliminary budget 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 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
as a Class 1 notice, under Ch. 985, Wis. Stats., in the Village at
least 15 days prior to the time of such public hearing.[2]
(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 change 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 § 49-4 of this chapter. 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.
A.
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 Administrator-Clerk/Treasurer therefor. Every such account shall be itemized. After auditing, the Village Board shall cause to be endorsed by the Village Administrator-Clerk/Treasurer, over his hand on each account, the words "allowed" or "disallowed," as the fact is, adding the amount allowed, if any, and specifying the items or parts of items disallowed, if disallowed in part only. The minutes of the proceedings of the Board shall show to whom and for what purpose every such account was allowed and the amount thereof. Every such account or demand allowed in whole or in part shall be filed by the Village Administrator-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 Administrator-Clerk/Treasurer in time for
payment on the regular pay day.
D.
Alternative claims procedure. Payments of claims against the Village
may be made from the Village treasury under this procedure for bills
or vouchers that are of a routine nature, namely electric utility
charges, natural gas utility charges and land line phone charges,
federal and state tax payments, and retirement payments.[1]
(1)
Subject to the above written restrictions, the payment of a claim
against the Village may be made from the Village treasury if the Village
Administrator-Clerk/Treasurer approves in writing the claim as a proper
charge against the Village treasury. A claim against the Village is
a proper charge against the Village treasury if the Village Administrator-Clerk/Treasurer
determines that all of the following conditions have been met:
(a)
Funds are available under the Village budget to pay the bill
or voucher.
(b)
The item or service covered by the bill or voucher has been
authorized by the Village Board or an authorized Village official,
agent, or employee.
(c)
The item or service covered by the bill or voucher has been
supplied or rendered in conformity with the authorization.
(d)
The claim appears to be a valid claim against the Village.
(2)
The Village Administrator-Clerk/Treasurer may require submission of proof to determine compliance with the conditions under Subsection D(1) prior to approval. (For example, the Village Administrator-Clerk/Treasurer may require verification of quantity, quality, etc., by another Village official or employee.)
(3)
After determining that the conditions under Subsection D(1) have been met, the Village Administrator-Clerk/Treasurer shall indicate approval of the claim by placing his or her signature on the bill or voucher. Upon approval of a bill or voucher under this procedure, the Village Administrator-Clerk/Treasurer shall prepare and sign a check and have it countersigned by the Village President, pursuant to § 66.0609, Wis. Stats. The Village Administrator-Clerk/Treasurer shall then mail or deliver the completed checks to the appropriate parties.
The Village Administrator-Clerk/Treasurer may invest any Village
funds not immediately needed, pursuant to §§ 66.0609
and 219.05, Wis. Stats.
A.
The Village Administrator-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 Administrator-Clerk/Treasurer shall make out a receipt
in duplicate for the money so received. The Village Administrator-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 Administrator-Clerk/Treasurer shall be safeguarded
in such manner as the Village Board shall direct.[1]
The Village Administrator-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
sewer bills, current 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 Administrator-Clerk/Treasurer a minimum of
one business day in advance. There shall be a fee as set by the Village
Board for the preparation of such report.
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.
Billings by the Village may be paid within 20 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 October 31 shall
have added to the total amount due 1 1/2% of said charges, 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 Village Administrator-Clerk/Treasurer
confirmation of the Village Board to conduct a detailed audit of the
Village's financial transactions and its books and to assist
the Village Administrator-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's financial records
of the office of the Village Administrator-Clerk/Treasurer, include
the Village Administrator-Clerk/Treasurer's books, the Village's
public utilities, and any other books of any boards, commission, officers
or employees of the Village handling Village moneys.
No agent of the Village of Spencer 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 Administrator-Clerk/Treasurer shall keep a record of such
employment and purchase orders and shall charge them against the proper
appropriation.
A.
Pursuant to §§ 66.0701, 66.0703, and 66.0627, Wis.
Stats., incorporated herein by reference as amended from time to time,
the Village of Spencer 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.
