Source: https://www.ecode360.com/9201188
Timestamp: 2020-02-25 16:40:19
Document Index: 442005286

Matched Legal Cases: ['§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 61', '§ 3', '§ 70', '§ 3', '§ 65', '§ 61', '§ 70', '§ 70', '§ 66', '§ 19', '§ 74', '§ 74', '§ 74', '§ 74', '§ 74', '§ 74', '§ 63', '§ 66', '§ 66', '§ 66', '§ 61', '§ 61']

City of St. Francis, WI Finance and Taxation
§ 61-1 Aggregate tax stated on roll.
§ 61-2 Fiscal year.
§ 61-3 Budget.
§ 61-4 Changes in budget.
§ 61-5 City funds to be spent in accordance with appropriations.
§ 61-6 Claims procedure.
§ 61-7 Treasurer's duplicate bond.
§ 61-8 Temporary investment of funds not immediately needed.
§ 61-9 Facsimile signatures.
§ 61-10 Administrative fees.
§ 61-11 Payment of real property taxes.
§ 61-12 Fees for ambulance and professional services.
§ 61-13 Fee for returned negotiable instruments.
§ 61-14 Exempt property reports.
§ 61-15 Fee for facsimile transmissions.
§ 61-16 Room tax.
§ 61-17 Fees, claims and taxes to be paid.
Chapter 61 Finance and Taxation
[HISTORY: Adopted by the Common Council of the City of St. Francis as §§ 3.01 to 3.06 and 3.08 to 3.17 of the 1981 Code. Amendments noted where applicable.]
Pursuant to § 70.65(2), Wis. Stats., the Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column on 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.[1]
Editor's Note: Original § 3.01(b), Rates stamped on receipts, which immediately followed this section, was deleted 7-1-2008 by Ord. No. 1259.
Departmental estimates. Annually, at a time specified by the City Administrator, each officer, department and committee shall file with the City Administrator an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee during the preceding fiscal year; 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; and detailed estimates of the same matters for the current and ensuing fiscal years. Such statements, which shall be designated as "Departmental Estimates," shall be presented in the form prescribed by the City Administrator, such form to be as nearly uniform as possible for the main division of all departments.
City Administrator to prepare. The City Administrator shall annually prepare and submit to the Council a proposed budget presenting a financial plan for conducting the affairs of the City for the ensuing fiscal year.
An itemization of all anticipated income of the City from sources other than general property taxes and bonds issued, with a statement comparing the amounts received by the City from each of the same or similar sources for the last preceding and current fiscal year.
An itemization of the amount of money to be raised from general property taxes which, with income from other sources, shall be necessary to meet the proposed expenditures.
Such other information as may be required by the Council and by state law.
Copies required. The City shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
Notice and hearing. The Council shall hold a public hearing on the budget after giving notice thereof as required by § 65.90, Wis. Stats.
Action by Council. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Council as ordinances.
The amount of the tax to be levied or certified and the amounts of the various appropriations, and the purposes thereof, shall not be changed after approval of the budget except by a two-thirds vote of all the members of the Common Council. Notice of such change shall be given by publication within 10 days thereafter in the official City newspaper.
No money shall be drawn from the City Treasury, 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 § 61-4. 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 Council, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which shall not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made has been accomplished or abandoned.
Common Council to audit accounts. Except as provided in Subsection C, no account or demand against the City shall be paid until it has been audited and approved by the Common Council and an order drawn on the City Treasurer therefor. Every such account shall be itemized.
Claims to be verified. All accounts, demands or claims against the City shall be verified by the claimant or proper official.
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 and filed with the City Clerk in time for payment on the regular payday.
Eliminated. The City elects not to give the bond on the City Treasurer provided for by § 70.67(1), Wis. Stats.
City liable for default of Treasurer. Pursuant to § 70.67(2), Wis. Stats., the City shall pay, if the Treasurer fails to do so, all state and county taxes required by law to be paid by such Treasurer to the County Treasurer.
The Treasurer may invest any City funds not immediately needed, pursuant to § 66.0603(1m), Wis. Stats.
In lieu of the personal signatures of the Clerk 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.
Mayor's signature not required. The countersignature of the Mayor shall not be required upon order checks in order to render them valid.
Notification to depositories. Certified copies of this section shall be filed with each of the public depositories of the City.
Real property and other reports. The Clerk shall prepare a statement of real property status form which shall include such information as is sought by interested persons when ownership of real property is transferred. The form may include, but not be limited to, tax information, outstanding special assessments, deferred sewer assessments, changes in assessments, contemplated improvements, floodplain status and such other miscellaneous information as may be requested. The Clerk shall also make copies of other public documents upon proper request.
Fee for reports. The City Clerk shall charge an appropriate administrative fee as provided by the current fee schedule on file with the Clerk for the furnishing and copying of such information.
Disclaimer. The information supplied by the City is issued subject to errors and omissions and shall not be binding upon the City. Any person is entitled to examine and copy the public records of the City in accordance with and subject to the safeguards of § 19.21(2), Wis. Stats.[1]
Editor's Note: See also Ch. 129, Records.
Hours. The City Hall offices of the Treasurer shall remain open for real property tax collection purposes and other purposes during the months of January, February, March and May during the following hours: Monday through Friday, 9:00 a.m. to 5:00 p.m.
Installment payment. Real property taxes and special assessments shall be paid in full on or before January 31.
As an alternative, such may be paid in three installments, each such installment due on the last day of the following designated months:
The first installment, January: 50% of the aggregate real estate tax and all (100%) of the special assessments levied and due shall be paid on or before the last day of January.
The second installment, March: 25% of the aggregate real estate tax levied and due shall be paid on or before March 31.
The third installment, May: 25% of the aggregate real estate tax levied and due shall be paid on or before May 31.
Notwithstanding, on any installment date or any prior date, a taxpayer may pay the balance of the taxes due.
Failure to pay first installment timely. When the first installment of real estate taxes and all (100%) of the special assessments, if any, so charged are not paid on or before January 31, the whole amount of such real estate taxes and special assessments shall become due and payable and shall be collected together with unpaid personal property taxes on or before the last day of January by the City Treasurer. All such taxes and special assessments remaining unpaid on February 1 shall be delinquent and such taxes shall be collected by the City Treasurer with interest at the rate of 1 1/2% per month or a fraction thereof from February 1 next preceding.
Delinquent taxes. If any taxes, the payment of which shall have been thus postponed, shall not be paid in full on or before May 31 or any installment not timely paid, the unpaid portion of such postponed taxes shall be delinquent and such taxes shall be collected together with interest at the rate allowed in § 74.12 Wis. Stats., from February 1 preceding in lieu of accumulated penalties imposed pursuant to Subsection C(3) of this section. Any such taxes remaining delinquent on August 1 shall be returned to the County Treasurer for collection as provided in § 74.12(12), Wis. Stats.
Interest. The interest for failure to pay any installment when due shall be as follows: 1% per month or a fraction thereof from February 1 preceding on the balance of the installment due.
Pursuant to the authority of § 74.47, Wis. Stats., the City hereby imposes a penalty of 0.5% per month or fraction of a month, in addition to the interest prescribed above, on any delinquent general property taxes, special assessments, special charges, personal property taxes and special taxes included in the tax roll. This shall also apply to any such charges that are delinquent on the effective date of this section.
Method of computing interest. The method of computing interest on installment payments shall be as provided for in § 74.49, Wis. Stats.
City Treasurer's settlements. The City Treasurer shall make settlements of all collections made by him on the tax roll as provided for in § 74.30, Wis. Stats.
Portion of statutes adopted. The provisions of §§ 74.12, 74.29 and 74.47, Wis. Stats., are hereby incorporated as part of this section as if fully set forth herein.
[Amended 7-1-2008 by Ord. No. 1259; 12-17-2013 by Ord. No. 1356]
Fees for ambulance services. Whenever the ambulance of the City of St. Francis shall convey a person, a fee shall be charged for such service to the person, his or her insurance company, or his or her estate. The fees for such services shall be as provided by the current fee schedule on file with the City Clerk. Fees charged under this section shall, where applicable, be in addition to fees charged for Fire Department services under § 63-6 of this Code.
Fees of professionals charged back.
Fees and costs incurred by the City of St. Francis for professional services provided by the City Attorney, or any other professional providing services to the City of St. Francis on a contract basis, shall be charged as a special charge against the property pursuant to Wis. Stat. § 66.0627 where the service provided is not provided to the City of St. Francis as a whole and either:
The Common Council, Planning Commission, Board of Public Works, City Administrator, City Clerk or other City official has authorized the owner of such property to contact the professional providing such services; or
The Common Council, Planning Commission, Board of Public Works, City Administrator, City Clerk or other City official contacts the professional for services concerning such property.
Property owner allowed time to pay or appeal. Property owners charged for services under Subsection B shall be notified that they have not less than 30 days to pay. Said notice shall also state that, within 15 days of the date of the notice, the property owner may request a hearing before the Finance Committee regarding the charges against the property. Thereafter, if the property owner requests a hearing within said fifteen-day time period, the matter shall proceed as described in Subsection B(3) below. If no hearing is requested within the required time period and the charge remains unpaid, the City Clerk shall automatically charge the same as a special charge against the property under Wis. Stat. § 66.0627.
Appeal to Finance Committee. Upon receipt of a timely request for hearing, the Finance Committee shall hold a hearing regarding the property charges at its next scheduled meeting or as soon thereafter as is reasonably feasible. Such hearing shall be preceded by posted public notice and reasonable notice, via first-class mail or personal service, to the property owner. In the event a hearing is requested, no charges shall be placed on the tax roll unless and until such hearing has been held and a decision has been rendered by the Finance Committee to approve the charges against the tax roll in whole or in part. If approved only in part, only that part of the charges that is approved shall be charged against the tax roll.
Whenever a negotiable instrument is returned to the City of St. Francis as not payable, a charge as provided by the current fee schedule on file with the City Clerk shall be imposed on the maker of such instrument, to be collected as any other such debt can be collected.
Adoption of statutes. Sections 70.337 and 70.339, Wis. Stats., are hereby adopted by reference.
Fee. There is hereby imposed a fee as provided by the current fee schedule on file with the City Clerk for each report to be filed under this section. Such fee shall accompany the report at the time of its filing. Failure to include the fee shall be cause for nonacceptance of such report.
In addition to any other fees in this Code, if the requesting party requests that the document be transmitted by means of facsimile machine there shall be a charge as provided by the current fee schedule on file with the City Clerk. Failure to pay such fees may result in refusal to honor any future facsimile transmission request. The City may refuse to comply with the request for facsimile request at its discretion. Such fees shall be waived for request by any other governmental entity, department or agency.
Tax adopted. Pursuant to the authority granted by § 66.0615, Wis. Stats., as it may be amended from time to time, there is hereby imposed a room tax, and such statute, as it applies to the City of St. Francis, is hereby adopted by reference as it may be amended from time to time. Such tax shall be at the rate of 8%.
Common Council to act as tourism commission. In lieu of a tourism commission, as permitted by statutes, the Common Council shall act in the same manner as such commission.
Confidentiality of audit information. The City may exchange audit and other information with the Department of Revenue as provided by statute; however, the information so obtained shall be confidential except for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court.
Penalties. Any person, corporation, partnership or organization violating any provisions of this section or the Wisconsin Statutes as incorporated or adopted by reference shall face a forfeiture of not less than $100 nor more than $500 for each offense. Each day shall constitute a separate offense.
[Added 2-5-2019 by Ord. No. 1441]
No license, permit or certification shall be granted for any premises upon which any charge, tax, assessment, or other claim(s) of the City are delinquent and unpaid or to any person delinquent in payment of any tax, forfeiture, assessment or other claim(s) of the City. This section shall not be construed as limiting any person from obtaining a dog license or from initially obtaining a building permit under Chapter 198 of this Code; provided, however, that no permit or certification of occupancy shall be issued without compliance with this section.
Alleged errors in amount(s) claimed to be due the City may be appealed to the Finance Committee of the Common Council as follows:
Within five days of being notified of an amount claimed due under this § 61-17, the person seeking the appeal shall pay the amount claimed and file a written notice of appeal with the City Clerk-Treasurer stating the basis for the appeal and specifying the alleged error. Thereafter, the applicant may file the application for the license or permit if otherwise qualified.
As soon as practicable, the Finance Committee shall hold a hearing at which the person shall present evidence to substantiate the claimed error and call witnesses on his/her own behalf. Evidence and/or witnesses to refute the alleged error(s) may be presented by the City. Any witness called shall be subject to cross-examination. The applicant may be represented by legal counsel.
After the hearing, the Finance Committee shall by majority vote make findings of fact and conclusions and shall correct any established error(s). Any amount received by the City under § 61-17(B)(1) that is found by the Finance Committee to have been claimed in error shall be referred to the Common Council for action to approve such refund together with interest at the rate of 12% per annum from the date the amount was paid to the City to the date of refund.