[HISTORY: Adopted by the Common Council of the City of Rice Lake
as Title 3, Chapter 1 of the Code of Ordinances. Amendments noted where applicable.]
A.
Aggregate tax stated on roll. Pursuant to W.S.A. s. 70.65(2),
the Clerk-Treasurer shall, in computing the personal 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 in a single column opposite the name of the person against whom
the tax is levied.
B.
Rates stamped on receipts. Pursuant to W.S.A. s. 74.08(1),
in lieu of entering on each tax receipt the several amounts paid respectively
for state, county, school, local and other taxes, the aggregate amount of
such taxes shall be combined in a single column on the tax receipt issued
by the Clerk-Treasurer. The Clerk-Treasurer shall cause to be printed or stamped
on the tax receipt or personal property bills the separate proportion or rate
of taxes levied for state, county, school, local or other purposes.
A.
Bond eliminated. The City of Rice Lake elects not to
give the bond on the City Clerk-Treasurer provided for by W.S.A. s. 70.67(1).
B.
City liable for default of Clerk-Treasurer. Pursuant
to W.S.A. s. 70.67(2), the City shall be obligated to pay, in case the City
Clerk-Treasurer shall fail to do so, all state and county taxes required by
law to be paid by such City Clerk-Treasurer to the County Treasurer.[1]
[1]
Editor's Note: The following original sections, which immediately followed this subsection, were deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. I): Sec. 3-1-3, City budget, Sec. 3-1-4, Changes in budget, Sec. 3-1-5, City funds to be spent in accordance with appropriation, and Sec. 3-1-6, Fiscal year.
The Common 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 City Clerk-Treasurer
and bondsman shall not be liable for such losses as are defined by state law.
The Clerk-Treasurer shall invest, and the interest arising therefrom shall
be paid into the City treasury.
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State Law Reference: W.S.A. ch. 34 and s. 62.12(7).
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A.
Claims to be certified. Prior to submission of any account,
demand or claim to the Common Council for approval or payment, the City 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 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 Insurance Committee to audit accounts.
(2)
After auditing, the Common Council shall cause to be
endorsed by the Clerk-Treasurer on each account the word "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 Council 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 or salaries. Regular wages or
salaries of City officers and employees shall be paid by payroll, verified
by the proper City official, department head, board or commission and filed
with the City Clerk-Treasurer in time for payment on the regular pay day.
The Clerk-Treasurer may invest any City funds not immediately needed,
pursuant to W.S.A. s. 66.04(2).
In lieu of the personal signatures of the Clerk-Treasurer and Mayor,
there may be affixed on order checks the facsimile signatures of such persons
adopted by them and approved by the Common Council, but the use of the facsimile
signature shall not relieve such official from any liability to which he is
otherwise subject, including the unauthorized use thereof.[1]
A.
The record holder of any miscellaneous invoice of charges
from the City of Rice Lake shall pay such invoice within 30 days of such invoice
date.
B.
Invoices not paid within 30 days as set forth in Subsection A hereinabove will be charged interest at the rate of 1 1/2% per month or 18% annually.
C.
An invoice which is past due more than 30 days by November
15 of each year shall be a lien on the property against which it is levied
on behalf of the City of Rice Lake, where applicable.
[Added 7-28-1998 by Ord. No. 865;
amended 7-27-2004 by Ord. No. 04-126]
A.
The provisions of W.S.A. s. 74.12 are adopted and incorporated
by reference into this chapter, and real estate and personal property taxes
are to be paid in full or in three installments, effective December 1, 2004.
B.
Full payment. All special assessments and special charges
shall be paid in full and at least 50% of the real estate taxes shall be paid
on or before January 31.
C.
Installment payments.
(1)
Taxpayers have the option to pay their real estate taxes in three installments, equal to 50% due January 31, 25% due April 30 and 25% due July 31. If the payment is not made on or before its due date, the total unpaid balance shall become immediately due and payable and subject to interest and penalties according to W.S.A. ch. 74.
(2)
If offered by the City, taxpayers may pay their real
estate taxes by credit or debit card. The City receives 100% of the tax payment
and the taxpayer is charged a service fee by the credit card company in addition
to the tax payment.
D.
Minimum installment. If the total amount of all taxes,
special assessments and special charges is less than $100, the total amount
shall be paid in full on or before January 31.
E.
Personal property taxes.
(1)
All taxpayers have the option of paying personal property taxes on improvements on leased land in three installments, equal to 50% due January 31, 25% due April 30 and 25% due July 31. If the payment is not made on or before its due date, the total unpaid balance shall become immediately due and payable and subject to interest and penalties according to W.S.A. ch. 74.
(2)
Notwithstanding any other provision to the contrary, all personal property taxes not subject to Subsection E above shall be paid in full on or before January 31. If the payment is not made on or before its due date, the total unpaid balance shall become immediately due and payable and subject to interest and penalties according to W.S.A. ch. 74.
(3)
If offered by the City, taxpayers may pay their real
estate taxes by credit or debit card. The City receives 100% of the tax payment
and the taxpayer is charged a service fee by the credit card company in addition
to the tax payment.
F.
Interest and penalty.
(1)
Any payment not made on or before its due date shall
have added thereto interest at the rate of 1% per month or fraction thereof
until paid in full. Delinquent payments shall accrue interest as of February
1. Interest shall apply to any general property taxes, special assessments,
special charges and special taxes that are delinquent
(2)
Any payment not made on or before its due date shall
have added thereto penalties at the rate of 0.5% per month or fraction thereof
until paid in full. Delinquent payments shall accrue penalties as of February
1. Penalties shall apply to any general property taxes, special assessments,
special charges and special taxes that are delinquent.
