Village of Monticello, WI
Green County
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Table of Contents
Table of Contents
Pursuant to § 70.65, Wis. Stats., the Village Clerk-Treasurer 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.
(a) 
Bond eliminated. The Village elects not to give the bond on the Village Clerk-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 President and 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 President and 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 President, with the assistance of the Village Clerk-Treasurer, shall consider such departmental estimates in consultation with the department head, and recommend to the Village Board a budget amount for such department or activity. The Village President and Village Clerk-Treasurer shall consider the budget recommendations submitted in developing a proposed budget for submission to the Village Board.
(c) 
Form of proposed budget.
(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 President shall make a budget report to the Village Board no later than October 30th. 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. The Village President shall submit to the Board at the time the annual budget is submitted the draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation ordinance to the Board it shall be deemed to have been regularly introduced therein.
(2) 
A summary of such budget and notice of the time and place where such budget and 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 eight days 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 § 3-1-4 of this chapter. At the close of each fiscal year an 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 § 34.01(2). The interest arising there from shall be paid into the Village treasury. Pursuant to state law, designated public depositories shall be required to pledge approved collateral equal in amount to any uninsured balance of the Village's deposit.
(a) 
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:
(1) 
That funds are available there or pursuant to the budget.
(2) 
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.
(3) 
That the claim is accurate in amount and a proper charge against the treasury.
(b) 
Village Board to audit accounts.
(1) 
No discretionary account or demand against the Village, except as provided in Subsection (a) of this section, shall be paid until it has been passed upon by the Village Board and an order drawn on the Village Clerk-Treasurer therefor. Every such account shall be itemized and certified as provided in Subsection (a).
(2) 
After auditing, the Village Board shall cause to be endorsed by the Village Clerk-Treasurer, on each account, the Board's approval, as the fact is, adding the amount allowed or specifying the items or parts of items disallowed. All money paid out of the Village treasury shall be paid upon an order signed by the Village President countersigned by the Village Clerk-Treasurer, except that payments of regular wages or salaries shall be as provided in Subsection (c) below. 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.
(c) 
Payment of regular wages and nondiscretionary claims. 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 pay day. Nondiscretionary, routine claims (utility statements, insurance, etc.) may be paid by the Village Clerk-Treasurer without following the procedures of Subsections (a) and (b) above.
The Village Clerk-Treasurer may invest any Village funds not immediately needed, pursuant to §§ 66.0603 and 219.05, Wis. Stats.
(a) 
The Village Clerk-Treasurer or agents 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 deputies shall make out a receipt in duplicate for the money so received. Such Village official 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, to 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 use 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 Clerk-Treasurer a minimum of one business day in advance. A fee of $10 shall be charged for compiling this information.
[Amended by Ord. No. 2014-0319]
(a) 
All municipal public construction, the estimated cost of which exceeds $25,000, shall be let by contract to the lowest responsible bidder, as required by Wis. Stat. § 62.15(1). In the case of contracts of $5,000 or more but less than $25,000, a class 1 notice of the proposed contract shall be provided before execution of the contract.
(b) 
Pursuant to Wis. Stat. § 62.15(1), any class of public construction, or any part thereof, may be performed 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.
[Omitted by Ord. No. 2014-0319]
(a) 
Payment installments. All real estate taxes levied pursuant to this Code of Ordinances and the Wisconsin Statutes may be paid in two installments; the first shall be paid on or before January 31st and the second installment on or before July 31st next succeeding, in accordance with the provisions of § 74.11, Wis. Stats. If the first installment of the real estate taxes is not paid on or before five working days of January 31st the whole amount of unpaid real estate taxes shall become delinquent as of February 1st as provided in § 74.11(7) Wis. Stats.
(b) 
Personal property taxes.
(1) 
A penalty of 0.05% per month or fraction of a month beginning from the preceding January 1, in addition to the interest imposed by § 74.47(1)(2), Wis. Stats., shall be paid on any overdue or delinquent personal property taxes. All taxes on personal property, except those on improvements on leased land, shall be paid in full on or before five working days after January 31 pursuant to § 74.11(4) Wis. Stats.
(2) 
Immediately upon the sale or transfer of a business the Village Clerk-Treasurer shall require advanced payment of all personal taxes based on the previous year's mill rate multiplied by the premise's, property's or business' current year's valuation.
(a) 
[Repealed by Ord. No. 2013-1204C]
(b) 
In the event any person owning land in the Village of Monticello is found guilty of violating any ordinance of the Village of Monticello and fails to pay any forfeiture, costs, attorney's fees, or other monetary penalty or monetary consequence, charged or assessed against such landowner by any court of competent jurisdiction in connection with such violation, within 30 days after the time required to be paid by said court, the Village Treasurer shall place said unpaid forfeiture, costs, attorney's fees, other monetary penalty or monetary consequences, or any unpaid portion thereof on each and every real estate tax bill of such landowner for such delinquent amount due and the same shall be collected as a special charge as all real estate taxes and special charges are collected.
[Amended by Ord. No. 2013-1204B]
(a) 
Pursuant to Wis. Stats. 20.905 (3), and unless otherwise provided by law, the 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 treasurer may waive underpayments of $2 or less when administrative cost of collection would exceed the amount of the underpayment.
[Amended by Ord. No. 2014-0219A]
(a) 
Pursuant to § 70.337(5), Wis. Stats., the owner of each parcel of property that is exempt under § 70.11, Wis. Stats., shall be charged a fee of $10 to defray the costs of distributing and reviewing tax exempt forms under § 70.337(1), Wis. Stats., and of preparing the form for the Wisconsin Department of Revenue under § 70.337(2), Wis. Stats. (This subsection does not apply to a church that is required to file a report.)