[HISTORY: Adopted by the Village Board of the Village of
Fredonia as indicated in article histories. Amendments noted where
applicable.]
[Adopted as Title 3, Ch. 1, of the 1995 Code]
[Amended 11-17-2022 by Ord. No. 2022-6]
Pursuant to § 70.65(2), Wis. Stats., the Village 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.
[Amended 11-17-2022 by Ord. No. 2022-6]
A.
Bond eliminated. The Village of Fredonia elects not to give the bond
on the Village 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
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 Finance and Budget
Committee and Village Treasurer, each officer, department and committee
shall annually file with the Village 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 Treasurer and shall be designated
as "Department Estimates" and shall be as nearly uniform as possible
for the main division of all departments.
[Amended 11-17-2022 by Ord. No. 2022-6]
B.
Consideration of estimates. The Finance and Budget Committee 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.
C.
Form of proposed budget. The proposed budget shall include the following
information:
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
(1)
The actual expenditures of each department and activity for the expired
portion of the current 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 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.
D.
Copies of budget. The Village 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 Treasurer during regular office
hours.
[Amended 11-17-2022 by Ord. No. 2022-6]
E.
Report and hearing.
(1)
The Finance and Budget Committee shall make a report to the Village
Board 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. The Finance and Budget Committee 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 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
(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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
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 posting
within 15 days thereafter.
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 § 60-4 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
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.
[Amended 11-17-2022 by Ord. No. 2022-6]
A.
Claims to be certified. Prior to submission of any account, demand
or claim to the Village Board for approval of payment, the Village
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 therefor, 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.
Finance and budget committee to audit accounts. No account or demand
against the Village shall be paid until a voucher schedule has been
submitted by the Treasurer and approved by the Village Board.
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 Treasurer in time for payments on the regular
pay day.
[Amended 11-17-2022 by Ord. No. 2022-6]
The Village Treasurer may invest any Village funds not immediately
needed, pursuant to §§ 66.0609 and 219.05, Wis. Stats.
[Amended 11-17-2022 by Ord. No. 2022-6]
A.
The Village 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 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 Treasurer shall be safeguarded
in such manner as the Village Board shall direct.
[Amended 2-21-2019 by Ord. No. 2019-01; 11-17-2022 by Ord. No. 2022-6]
The Village 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 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 Treasurer a minimum
of one business day in advance. A fee as set by the Village Board
shall be charged for compiling this information.[1]
[1]
Editor's Note: See the current Schedule of Fees on file in
the Village office.
A.
Adoption of city bidding procedures. 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
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.
[Adopted as Title 3, Ch. 2, of the 1995 Code]
A.
The Village of Fredonia 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
B.
The amount assessed against any property for any work or improvement
which does not represent any 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 § 60-17 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 for public inspection.
[Amended 11-17-2022 by Ord. No. 2022-6]
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(4), 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 time 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.
A.
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.
B.
A parcel of land against which has been levied a special assessment
for the sanitary sewer or water main laid in one of the streets upon
which it abuts shall be entitled to such deduction or exemption as
the Village Board determines to be reasonable and just under the circumstances
of each case, when a special assessment is levied for the sanitary
sewer or water main laid in the other street upon which such corner
lot abuts. Under any circumstance, the assessment will not be less
than the long way of such lot. The Village Board may allow a similar
deduction or exemption from special assessments levied for any other
public improvement.
[Amended 2-21-2019 by Ord. No. 2019-01; 11-17-2022 by Ord. No. 2022-6]
On the completion and filing of the report required in § 60-14B(5) of this article, the Village Clerk shall give notice stating the nature of the proposed or approved work or improvements, 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 matter contained in the preliminary resolution and report. Such notice shall be published as a Class 1 notice, under Ch. 985, in the 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.
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 be made against any property and an award of compensation
or damage be 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 Treasurer shall post the final resolutions as required in § 60-17 of this article.
[Amended 11-17-2022 by Ord. No. 2022-6]
E.
After the posting 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 assessment 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 more than a single improvement is undertaken, the Village
Board may combine the assessments as a single assessment on each property
affected except that the property owner may object to any one or more
of said improvements.
[Amended 11-17-2022 by Ord. No. 2022-6]
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 § 60-17, to amend, cancel or confirm any prior assessment and notice of this amending, canceling or confirming be given by the Village Treasurer as provided in § 60-18 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 assessment 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 and tree care or removal
or 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
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.
