[HISTORY: Adopted by the Town Board of the Town of Ledgeview as indicated in article histories. Amendments noted where applicable.]
It is the declared intent of this article that tax payments made in excess of the tax bill amounts shall be refunded pursuant to the procedures established under this article within 15 business days of the payment. Further, it is the declared intent that this policy shall be in full force and effect upon adoption by the Town Board with the purpose of complying with W.S.A. s. 74.03(2) (as adopted by 1997 Act 315).
This article is adopted pursuant to the authority granted to town boards under W.S.A. s. 60.44(2) to adopt an alternative claim procedure for approving financial claims against the town which are in the nature of bills and vouchers.
Pursuant to W.S.A. s. 60.34, upon receipt of tax payments in excess of the tax bill, the Town Treasurer shall deposit as soon as practicable all payments in the name of the town in public depositories designated by the Town Board. Upon verification by the Town Treasurer that the payment as deposited has cleared and not been returned as insufficient funds, but not later than 10 days after depositing, the Treasurer shall notify the Town Clerk, in writing, of the name and mailing address of the taxpayer for whom a refund in excess of the tax bill amount is due, the amount of the refund in excess of the tax bill, the date payment was received and a statement that the payment as made was cleared and has not been returned as insufficient funds.
Upon written notification from the Town Treasurer that a taxpayer has made a tax payment in excess of the tax bill amount, the Town Clerk shall issue the normal voucher or authorization for payment of the refund of the excess amount over the tax bill amount upon finding the following:
Funds are available to pay the bill, assuming the tax payment has cleared and not been returned as is evidenced by the Treasurer's notice.
The Town Board has authorized the refund of excess tax payments as established by the adoption of this article.
The refund is due in the amount noticed by the Town Treasurer as a tax payment in the excess of the amount of the tax bill.
The refund is a valid claim against the town, being a payment in excess of the tax bill amount.
Further, the Town Clerk shall prepare monthly, to be submitted to the Town Board at each monthly Board meeting, a list of claims paid under this procedure, listing the amount of the claims, the date paid, the name of the taxpayer/claimant and that the payment was a refund for excess tax payment.
Upon approval of a voucher (or proper authorization) by the Town Clerk under the procedures listed in § 101-4 of this article, a refund check payable to the taxpayer/claimant named in the voucher or authorization and in the amount approved shall be written by the Town Clerk (in some cases the Town Treasurer may be the officer preparing the checks) and countersigned by the Town Treasurer and the Town Chairperson, pursuant to W.S.A. s. 66.042, and shall be issued not later than 15 business days from the date the tax payment was received by the Town Treasurer as noticed by the Town Treasurer in § 101-3 of this article.
Upon issuance of the proper countersigned refund check, pursuant to the procedures in this article, the refund check shall be delivered to the taxpayer/claimant or mailed to the last known mailing address of the taxpayer/claimant by the Town Treasurer.