[HISTORY: Adopted by the City Council of the City of Two
Rivers (Title 2, Ch. 7, of the 1981 Code). Amendments noted where
applicable.]
A.
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis.
Stats., the City 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.
B.
Payment of taxes.
(1)
General property taxes, special assessments, special charges and
special taxes collectible under this chapter are payable as provided
in this section, except as provided by state statute.
(2)
All taxes on real property, improvements on leased land and special
assessments shall be paid in one of the following ways:
(3)
All taxes on personal property, except those on improvements on leased
land, shall be paid in full on or before January 31.
(4)
If the total amount of taxes and/or special assessments levied on
a parcel of property is less than $100, it shall be paid on or before
January 31.
A.
Bond eliminated. The City forgoes the bond on the City Treasurer
provided for by § 70.67(1), Wis. Stats.
B.
City liable for default of Treasurer. Pursuant to § 70.67(2),
Wis. Stats., the City shall be obligated to pay, in case the City
Treasurer shall fail to do so, all state and county taxes required
by law to be paid by such Treasurer to the County Treasurer.
[Amended at time of adoption of Code (see Title 1, General
Provisions, Ch. 1-1, Art. III)]
A.
Alternate claims procedure adopted. The alternate system of approving
claims against the City provided for by § 66.0609, Wis.
Stats., is adopted.
B.
Procedure for approval. Payment of financial claims against the City
treasury may be made from the City treasury after the City Treasurer
shall have audited and approved each such claim as a proper charge
against the treasury and shall have endorsed his approval thereon
after having determined that the following conditions have been complied
with:
(1)
That funds are available therefor, pursuant to the budget approved
by the Council.
(2)
That the item or service covered by such claim has been duly authorized
by the proper official, department head, or board or commission.
(3)
That the item or service has been actually supplied or rendered in
conformity with such authorization.
(4)
That the claim is just and valid pursuant to law. The City Manager
may require the submission of such proof and evidence to support the
foregoing as, in his discretion, he may deem necessary.
(5)
Claims filed monthly. The City Manager shall file with the Council
monthly a list of claims approved showing the date paid, the name
of the claimant, purpose, and amount.
An annual audit of the financial transactions and accounts of
the City shall be made either by the State of Wisconsin or by a public
accountant licensed under Ch. 442, Wis. Stats., such designation to
be made annually by the Council.
All money collected for taxes due the state and county shall
be separated from the general fund and treated as a separate fund
called "State and County Tax Fund."
The following City officials shall post the following bonds:
[Amended at time of adoption of Code (see Title 1, General
Provisions, Ch. 1-1, Art. III)]
The City Manager shall not purchase or authorize the purchase
of any item of equipment, material or supplies costing in excess of
$10,000 without the approval of the City Council unless the expenditure
has been provided for in the annual City budget or involved payments
for items of a recurring nature.
A.
Authorized. The City Manager and City Treasurer may affix their facsimile
signatures, in lieu of their personal signatures, on all orders, checks,
drafts and order checks of the City pursuant to § 66.0607(3),
Wis. Stats.
B.
Depositories notified. A certified copy of this section shall be
furnished every City depository.
The City Council shall designate the public depository or depositories
within this state within which City funds shall be deposited, and
when the money is deposited in such depository in the name of the
City, the Treasurer and bondsman shall not be liable for such losses
as are defined by state law. The interest arising therefrom shall
be paid into the City treasury.
A.
Nonutility records. The head of each department is empowered to destroy
the following nonutility records under their jurisdiction after the
completion of an audit by the Department of State Audit or an auditor
licensed under Ch. 442, Wis. Stats., but not less than seven years
after payment or receipt of the sum involved in the applicable transaction,
unless a shorter period has been established by the State Public Records
Board pursuant to § 16.61(3)(e), Wis. Stats.
(1)
Bank statements, deposit books, slips and stubs.
(2)
Bonds and coupons after maturity.
(3)
Canceled checks, duplicates and check stubs.
(4)
License and permit applications, stubs and duplicates.
(5)
Official bonds.
(6)
Payrolls and other time and employment records of personnel included
under the Wisconsin Retirement System.
(7)
Receipt forms.
(8)
Special assessment records.
(9)
Vouchers, requisitions, purchase orders and all other supporting
documents pertaining thereto.
(10)
Inspection department records, except permits, maps, plans,
correspondence and other documents essential to the administration
of codes pertaining to nonconforming uses, zoning changes, conditional
uses, and similar matters.
B.
Utility records. The head of each department is empowered to destroy
the following records of municipal utilities subject to regulation
by the State Public Service Commission, but not less than seven years
after payment or receipt of the sum involved in the applicable transaction,
unless a shorter period has been established by the State Public Records
Board pursuant to § 16.61(3)(e), Wis. Stats.
C.
Other records. The head of each department is empowered to destroy
the following records, but not less than seven years after the record
was effective, unless a shorter period has been established by the
State Public Records Board pursuant to § 16.61(3)(e), Wis.
Stats.
(1)
Assessment rolls and related records, including Board of Review minutes.
(2)
Contracts and papers relating thereto.
(3)
Correspondence and communications.
(4)
Financial reports other than annual financial reports.
(5)
Insurance policies.
(6)
Justice dockets.
(7)
Oaths of office.
(8)
Reports of boards, commissions, committees and officials duplicated
in the official Council minutes.
(9)
Resolutions and petitions.
(10)
Voter record cards.
(11)
Municipal Court jackets and contents.
(12)
Arrest sheets/booking sheets.
(13)
State citations (police copy).
(14)
Master name index cards.
D.
Notice to state historical society. Prior to the destruction of any
public record described above, at least 60 days' notice shall
be given the State Historical Society, except for those items for
which a waiver has been received.
E.
Limitation on section. This section shall not authorize the destruction
of any public record after a period less than prescribed by statute
or state administrative regulations.
The City Manager, as the chief administrative officer, is designated
as the legal custodian for the records of the City of Two Rivers as
set forth under § 19.33, Wis. Stats. The City Manager shall
designate such deputies as necessary to act in his absence or as otherwise
required.
A.
Any department, office or agency of the City is authorized to microfilm
any and all records under the control of such department, agency or
office.
B.
Departments, offices and agencies desiring to microfilm records under
this section shall first determine the cost-effectiveness thereof
and secure the approval of the City Manager in advance.
[Amended at time of adoption of Code (see Title 1, General
Provisions, Ch. 1-1, Art. III)]
The City Council in its discretion may allow payment of special
assessments in installments, or defer payment of special assessments,
as provided in the City's Special Assessment Policy as adopted
by the City Council, as it may be amended from time to time, or as
provided by resolution adopted by separate action of the City Council.
If any portion of the City's Special Assessment Policy or any
resolution adopted by the City Council pursuant to this section is
inconsistent with the requirements of § 66.0715, Wis. Stats.,
where that statute is applicable, the terms of the statute shall prevail.
A.
As a condition of annexation, and prior to action by the City Council
on any proposed annexation ordinance, a tender must be made to the
City for unremunerated improvements made by the City from which benefits
have accrued to the property regarding which petition for annexation
is made, or which would have been received by such property but for
the fact that such property was outside of the City when the improvements
were made.
B.
Such tender must be made in cash or agreed to on an installment basis
in accordance with City ordinances or policies in effect at the time
of such request for annexation, or, at the City's prerogative,
an agreement may be entered into providing for manner of payment.
The agreement shall be recorded by the City Clerk in the office of
the Register of Deeds of Manitowoc County and shall be a lien upon
such premises until paid. In default of payment of any installment
due pursuant to such agreement, the City shall have the right to disconnect
such premises from municipal services.
C.
The City may make appropriate adjustments to the amount to be paid
to reflect increases in the cost of living or other applicable factors.
D.
Should the annexation ordinance fail, then in that event any tender
shall be returned to the petitioner unless the improvements are already
benefitting the property, in which case the tender shall be retained
and enforced by the City.
Any class of public construction or any part thereof may be
done directly by the City without submitting the same to bids. Whenever
the City shall perform public construction without bids, the City
Manager shall keep an accurate account of the cost of the public work,
and shall make a complete report of the work to the City Council,
as provided in § 62.15(14), Wis. Stats.
