Source: https://ecode360.com/110808
Timestamp: 2017-12-14 18:53:16
Document Index: 522784863

Matched Legal Cases: ['§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 66', '§ 16', '§ 19', '§ 70', '§ 70', '§ 66', '§ 61', '§ 62', '§ 62', '§ 74', '§ 74', '§ 74']

Village of Greendale, WI Finance and Taxation
§ 3.01 Fiscal year.
§ 3.02 Budget; funds.
§ 3.03 Expenditures limited to appropriations.
§ 3.04 Claims procedure.
§ 3.05 Destruction of obsolete public records.
§ 3.06 Treasurer's duplicate bond.
§ 3.07 Temporary investment of funds.
§ 3.08 Official depository.
§ 3.09 Surety bonds.
§ 3.10 Official agent for Wisconsin Municipal Retirement Fund.
§ 3.11 Purchasing system.
§ 3.12 Towing contract.
§ 3.13 Payment of real estate taxes.
§ 3.14 Advisory referendum.
§ 3.15 Fee for returned checks.
Chapter 3: Finance and Taxation
[HISTORY: Adopted by the Village Board of the Village of Greendale as Ch. 3 of the Code of Ordinances. Amendments noted where applicable.]
Chapter 3 : Finance and Taxation
3.01 Fiscal year.
3.02 Budget; funds.
3.03 Expenditures limited to appropriations.
3.04 Claims procedure.
3.05 Destruction of obsolete public records.
3.06 Treasurer's duplicate bond.
3.07 Temporary investment of funds.
3.08 Official depository.
3.09 Surety bonds.
3.10 Official agent for Wisconsin Municipal Retirement Fund.
3.11 Purchasing system.
3.12 Towing contract.
3.13 Payment of real estate taxes.
3.14 Advisory referendum.
3.15 Fee for returned checks.
Departmental estimates. Annually, at a time specified by the Village Manager, each officer, department and committee shall file with the Village Manager 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 Clerk-Treasurer, such form to be as nearly uniform as possible for the main division of all departments.
Preparation of proposed budget.
Village Manager to prepare. The Village Manager shall annually prepare and submit to the Board a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing fiscal year on or before October 20 each year.
Information required. The budget shall include the following information:
The expense of conducting each department and activity of the Village for the ensuing fiscal year and corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared with appropriations for the current year.
An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a statement comparing the amounts received by the Village from each of the same or similar sources for the last preceding and current fiscal years.
An itemization 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.
Copies required. The Village shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
Hearing. The Board shall hold a public hearing on the budget as required by law.
Action by Board. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Board as ordinances.
Replacement Reserve Trust Fund.
Clerk-Treasurer to establish. The Village Clerk-Treasurer shall establish a Replacement Reserve Trust Fund which shall be used solely as a source of funds for the replacement of equipment used by the Village in the performance of its functions.
Budgeting moneys. In the annual budget of the Village, the Village Board shall provide such an amount for the Replacement Reserve Trust Fund as shall be consistent with sound fiscal policies.
Purchases and disbursements. Equipment replacement purchases shall be made in the same manner and subject to the same purchasing procedure as other Village purchases. Disbursements from the Replacement Reserve Trust Fund shall be made in the same manner as disbursements from other Village funds.
Investments. Moneys deposited in the Replacement Reserve Trust Fund may be invested by the Village Board in accordance with the provisions of § 66.0603(1m), Wis. Stats.
[Added by Ord. No. 646; amended by Ord. No. 690; 8-5-2008 by Ord. No. 841]
Establishment. The Village Treasurer shall establish three corporate trust funds. One fund shall be identified as the "Corporate Reserve Fund," a fund shall be identified as the "Budget Stabilization Fund" and another fund shall be identified as the "OPEB Reserve Fund." The year-end cash reserves in excess of the current operating budget shall be divided between these three accounts. The Corporate Reserve Fund account shall be maintained in an amount not less than 10% of the current year operating budget and the funds from the year-end cash reserves shall first be placed in this account to maintain this percentage. The balance of the year-end cash reserves shall be deposited in the Budget Stabilization Fund and/or OPEB Reserve Fund as recommended by the Village Manager to the Village Board prior to the completion of the annual financial statements.
Corporate Reserve Fund. The purpose of the Corporate Reserve Fund shall be to maintain a working capital reserve and to provide funds for unanticipated expenses of a nonrecurring nature. This fund shall be available for interfund loans to all other funds of the Village. Each loan shall be approved by the Village Board, including conditions of the loan, its repayment schedule and the rate of interest, if any.
Budget Stabilization Fund. The purpose of the Budget Stabilization Fund shall be to reduce the levy for the operating budget. The Village Board may apply up to 25% of the fund toward the reduction of the tax levy without a public hearing and by a majority vote of the members of the Village Board. In the event of the Village Board applies more than 25% of the fund towards the reduction of the tax levy, it shall hold a public hearing at least 30 days before said action, and approval shall require a 2/3 vote of the total members
OPEB Reserve Fund. The purpose of the OPEB Reserve Fund shall be to set aside funds towards the Village’s other post-employment benefits (OPEB) liability. The amount allocated each year will be considered part of the Village’s annual required contribution (ARC) towards funding the OPEB liability. The Village Manager shall present to the Village Board an analysis of the fund every three years when the Village completes its actuarial analysis of the OPEB liability.
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. 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 has been accomplished or abandoned.
Finance Committee to review all invoices and bills and payments thereof proposed. Except as provided under Subsection (3), no payments for services or supplies shall be made until reviewed by the Finance Committee and recommended to the Village Board for authorization to release the payments. The Clerk-Treasurer shall prepare a list of checks proposed for review by the Finance Committee for both the Village expenditures and the Water Utility and Sanitary Sewer Utility expenditures at the regular monthly Finance Committee meeting.
Invoices and bills requiring prompt payment to evade penalties or to assume discounts may be paid in advance of the Finance Committee meeting by approval of the Village Manager.
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 and filed with the Village Clerk-Treasurer in time for payment on the regular payday.
Financial records. The Village Clerk-Treasurer may destroy the following non-utility records of which he is the legal custodian and which are considered obsolete, after completion of an audit by state auditors or an auditor licensed under Ch. 442, Wis. Stats., but not less than seven years after payment or receipt of any sum involved in the particular transaction, unless a shorter period has been fixed or will in the future be fixed by the State Public Records Board pursuant to § 16.61(3)(e), Wis. Stats., and then after such shorter period:
Cancelled checks, duplicates and check stubs.
Payrolls and other time and employment records of personnel included under the Wisconsin Retirement Plan.
Vouchers, requisitions, purchase orders and all supporting documents pertaining thereto.
Vouchers and supporting documents pertaining to charges not included in plant accounts of municipal utilities and the Sanitary Sewer Utility.
Other municipal utility and Sanitary Sewer Utility records, with the written approval of the State Public Service Commission.
Utility records. The Village Clerk-Treasurer may destroy the following records of any municipal utility, subject to the regulations of the State Public Service Commission and of the Sanitary Sewer Utility of the Village, of which he is the legal custodian and which are considered obsolete, after completion of an audit by state auditors or by an auditor licensed under Ch. 442, Wis. Stats., but not less than two years after payment or receipt of the sum involved in the applicable transaction:
Water stubs.
Sewer rental charge stubs.
Receipts of current billings.
Customers' ledgers.
Other records. The Village Clerk-Treasurer may destroy the following records of which he is the legal custodian and which are considered obsolete, but not less than seven years after the record was effective:
Assessment rolls and related records, including Board of Review minutes.
Reports of boards, commissions, committees and officials duplicated in the Village Board minutes.
Resolutions and petitions.
Voter cards.
Interpretation. This section shall not be construed to authorize the destruction of any public record after a lesser period than that prescribed by statute or state administrative regulation.
Notice required. Prior to the destruction of any public record described above, at least 60 days' notice shall be given to the State Historical Society pursuant to § 19.21(5)(d), Wis. Stats.
Eliminated. The Village elects not to give the bond on the Village Treasurer provided for by § 70.67(1), Wis. Stats.
Village liable for default of Treasurer. Pursuant to § 70.67(2), Wis. Stats., the Village 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 Clerk-Treasurer may invest any Village funds not immediately needed, pursuant to § 66.0603(1m), Wis. Stats.
[Amended 7-5-2000 by Ord. No. 775[1]]
The JP Morgan Chase Bank is designated as the official depository in which the funds of the Village shall be deposited by its officers, agents and employees. Any two of the individuals holding the position of Village President, Village Manager, or Clerk-Treasurer are authorized, for and on behalf of the Village of Greendale, to sign order checks for payment or withdrawal of money from said accounts and to issue instructions regarding the same and to endorse for deposit, negotiation, collection or discount by JP Morgan Chase Bank any and all checks, drafts, notes, bills, certificates of deposit or other instruments or orders for the payment of money owned or held by the Village of Greendale. Any two of the individuals holding the position of Village President, Village Manager, or Clerk-Treasurer are authorized to make requests of the bank for the transfer of funds or money between accounts maintained by the Village of Greendale at JP Morgan Chase Bank.
Surety bonds required by statute for Village officials shall be furnished for each official in the following amounts:
Village Manager: $5,000.
Village Clerk-Treasurer: $20,000.
Water Utility and Sanitary Sewer Utility Clerk: $20,000.
Police Chief: $5,000.
Municipal Judge: $2,000.[1]
Editor's Note: Added at time of adoption of Code (see Code Adoption Ordinance).
The Village Manager shall be the agent and official representative of the Village Board in matters pertaining to the Wisconsin Municipal Retirement Fund.
Purchasing agent. The Village Manager shall be the purchasing agent for the Village.
Duties of purchasing agent. The purchasing agent shall, subject to the provisions of this section, purchase or contract for all supplies, materials, equipment and contractual services needed by all Village departments and agencies which derive their support from Village funds and which are referred to as the "using agencies."
Requisitions and estimates. The heads of all using agencies shall file with the purchasing agent detailed estimates of their requirements for supplies, materials, equipment and contractual services in such manner, at such times and for such periods as the Village Manager may prescribe. The requirements for preparing estimates shall not prevent any using agency from filing with the purchasing agent at any time a requisition for any supplies, materials, equipment or contractual services, the need for which was not foreseen when the detailed estimates were filed.
Contract procedure. As a complete alternative to the requirements established by §§ 61.54 and 61.55, Wis. Stats., the provisions of § 62.15, Wis. Stats., shall be applicable to the Village contracts. The authority vested by § 62.15, Wis. Stats., in the Board of Public Works shall be exercised by the Village Board or as delegated by the Board.
[Amended by Ord. No. 714]
Notices for public construction contracts exceeding $25,000 shall be published in the Village's official newspaper with a minimum of two insertions once per week for two consecutive weeks. For contracts exceeding $5,000 and not greater than $25,000, notice shall be published at least once in the official newspaper. The last insertion in the newspaper shall be at least seven days prior to the date bids are required to be submitted. In addition to the publication in the official newspaper, the purchasing agent may place notices in other publications reasonably likely to give notice to those bidders who would be interested in bidding on the work. Also, the purchasing agent should solicit bids by sending copies of such notices to the prospective bidders. Such notice shall state the specifications of the materials to be purchased or of the work to be performed, submittal of the bidder's proof of responsibility, the amount of the surety to be given with the bid, the time and place for the opening of the bids and the general conditions of award of the contract. Such notice shall provide that the Village may reject any and all bids, waive any informalities in bidding or accept the bid or portion of the bid which best serves the interests of the Village.[1]
Any bidder intending to submit a bid on a proposed contract shall submit a sworn statement of his or its financial ability, equipment, experience in the work prescribed in the contract and such other matters as the Village may require for the protection and welfare of the public in the performance of such contract. This statement shall be in writing on a standard form adopted for that use by the purchasing agent. While this proof of responsibility statement must be filed in the manner and place designated by the purchasing agent, it cannot be received less than five days prior to the time set for opening of bids.
All bids shall be submitted sealed to the purchasing agent and shall be accompanied by surety in the form of a certified check, cash or bond in such amount as the Village Manager shall provide, as set forth in the notice inviting bids. All bids shall also be accompanied by an affidavit of noncollusion. All bids shall be opened in public by the purchasing agent at the time and place stated in the notice. Any bids with alterations and erasures therein may be rejected. After examination and tabulation by the purchasing agent, all bids may be inspected by the competing bidders. The bids shall be submitted to the Village Board with the recommendations of the purchasing agent. The Village Board may reject any or all bids or may call for new bids.
Before any contract is executed, the successful bidder shall file with the purchasing agent a surety in the form of a certified check, cash or bond in an amount to be determined by the Village Manager. If the successful bidder shall not, within 10 days after the award, enter into a contract and file the required surety, he shall forfeit the surety which accompanied his bid.
All contracts, surety bonds and affidavits of noncollusion provided for in this section shall be approved as to form by the Village Attorney. A copy of each contract and surety bond shall be filed with the Village Clerk-Treasurer.
Open market orders. For non-public construction contracts, it shall be at the discretion of the purchasing agent to purchase supplies, materials, equipment or contractual services in the open market without the necessity of observing the procedure prescribed by Subsection (4). All open market purchases shall, if possible, be based on at least three competitive bids and shall be awarded on the basis of the bid most advantageous to the Village. The purchasing agent shall solicit bids either by mail or telephone. The purchasing agent shall keep a record of all open market purchases and the bids submitted in competition thereon and such records shall be open to public inspection.
Encumbrance of funds. Except in cases of emergency, the purchasing agent shall not issue any order for delivery on a contract or any open market order unless the Village Clerk-Treasurer certifies that there is to the credit of each of the using agencies concerned a sufficient appropriation balance in excess of all unpaid obligations to defray the costs of such supplies, materials, equipment or contractual services.
Emergency purchases. When damage or threatened damage to public facilities creates an emergency in which the public health or welfare of the Village is endangered, the competitive bidding procedures may be disregarded with respect to the performance of work to resolve that emergency. The purchasing agent shall have the authority to receive bids for corrective work not to exceed $10,000, and for emergency work exceeding $10,000 the purchasing agent shall obtain Village Board approval.
Inspection. The purchasing agent or his agent shall inspect or supervise the inspection of all deliveries of supplies, materials, equipment or contractual services to determine their conformance with the specifications set forth in the order or contract. The purchasing agent shall have authority to prescribe chemical or physical tests of samples submitted with bids and samples of deliveries to determine their quality and conformance with the Village's specifications. The cost of such tests shall be charged to the appropriation of the using agency on whose behalf the test is made.
Surplus stock. All using agencies shall submit to the purchasing agent, at such times and in such form as he shall prescribe, reports showing stocks of supplies, materials and equipment on hand awaiting use. When a surplus of stock exists, the purchasing agent may transfer it to another of other agencies which have need of it. The Village Board may authorize the purchasing agent to sell all supplies, materials and equipment not needed for public use or that may have become unsuitable for public use. Any such sale shall be based on competitive bids and conducted in accordance with such regulations as the Village Manager may prescribe.
Storerooms and warehouses. The purchasing agent shall supervise any storerooms and warehouses which may hereafter be established and placed under his control.
Rules and regulations. The purchasing agent shall prepare and from time to time amend all rules and regulations authorized by this section and any others necessary to its operation. Such rules and regulations and amendments thereto shall be subject to the approval of the Village Board. The purchasing agent shall also submit to the Village Board an annual report on the work of his office as conducted in accordance with the provisions of this section and may submit from time to time recommendations for changes which he deems necessary.
Towing contract to be let by bid.
The Village Board shall take bids for the Village towing contract.
An advertisement for bids shall be published in the official newspaper of the Village for two successive weeks before the date established for the taking of bids. Bids shall be upon forms provided by the Village.
The towing contract shall be awarded to that responsible bidder whose bid shall result in the lowest towing cost to the owner of the parked, wrecked or disabled vehicle and who, in the judgment of the Village Board, shall render the most satisfactory and dependable service to the Village.
Minimum qualifications for bidders.
Bidders shall have experience in the removal of parked, wrecked or disabled automobiles and shall have in service at least one towing vehicle. Bidders shall have trained personnel available 24 hours a day.
Bidders shall post a surety bond in the amount of $5,000 as a guarantee of satisfactory performance of the contract.
Bidders shall file with the executed contract certificates of liability insurance in minimum amounts of $100,000/$300,000/$100,000 for all vehicles used in carrying out the work required under such contract. Such insurance policy shall provide that the Village is to be held harmless from all operations conducted under the contract.
A certified check or cash in the amount of $1,000 shall be deposited with each bid as a guaranty that if the contract is awarded the bidder shall execute the same in the manner required herein.
Contract; terms to be included.
The contract shall be subject to approval by the Village Board and shall be executed by the Village President and Village Clerk-Treasurer and approved as to form by the Village Attorney.
The contract shall be terminable at will by the Village Board for such cause as shall seem sufficient to the Village Board.
The contractor shall bind himself immediately upon notification by the Village Manager, Director of Public Works, Police Chief, officers of the Police Department or other duly authorized officers or employees of the Village to remove the parked, wrecked or disabled vehicle or vehicles as directed.
The contractor's compensation for the rendering of such service shall be paid by the owner of the vehicle according to the fee schedule submitted with the contractor's bid.
[Amended by Ord. No. 626]
Payment of real estate taxes and special assessments shall be made as provided in this section as provided for under § 74.12(1)(a), Wis. Stats.
How paid. Real property taxes and special assessments shall be paid in one of the following ways:
In installments under this section.
Installments. Real property taxes and special assessments may be paid in three installments. Each installment is due on the last day of the following designated months:
First installment, January: 50%.
Second installment, April: 25%.
Third installment, July: 25%.
Minimum payment. The minimum payment amount for installments is $100, and the taxpayer must pay the remaining unpaid balance on any installment due.
Due date for special charges and special taxes. All special charges and special taxes that are placed on the tax roll shall be paid in full on or before January 31, and any amounts unpaid as of that date are delinquent as of February 1.
Due date for personal property taxes. All taxes on personal property shall be paid in full on or before January 31, and any amounts unpaid as of that date are delinquent as of February 1.
Delinquent special assessments, special charges or special taxes. If any special assessments, special charges or special taxes are entered in the tax roll as charges against a parcel of real property and are delinquent under Subsection (4), the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.
Delinquent installments.[1]
If the first installment of real property taxes and special assessments is not paid on or before five working days after January 31, the entire amount of the remaining unpaid taxes and special assessments on that parcel is delinquent as of February 1.
If the second or any subsequent installment payment of real property taxes or special assessments is not paid by five working days after the due date specified in Subsection (2), the entire amount of the taxes or special assessments that remain unpaid on that parcel is delinquent as of the first day of the month after the payment is due.
Delinquent payments with interest and penalty.
All general property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before July 31 shall be paid, together with interest and penalties charged from the preceding February 1, to the Village Clerk-Treasurer.
All general property taxes, special assessments, special charges and special taxes that become delinquent and are not paid under Subsection (8)(a) shall be paid, together with interest and penalties charged from the preceding February 1, to the County Treasurer.
Village Clerk-Treasurer to make collections through July. The Village Clerk-Treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the Village Clerk-Treasurer shall return the tax roll to the County Treasurer. The County Treasurer shall collect all returned delinquent real property taxes, special assessments, special charges and special taxes, together with interest and penalties assessed from the previous February 1, as provided under § 74.47, Wis. Stats.
Payment priority.
If the Village Clerk-Treasurer receives a payment from a taxpayer which is not sufficient to pay all general property taxes, special charges, special assessments and special taxes due, the Clerk-Treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:
The allocation under Subsection (10)(a) is conclusive for purposes of settlement under §§ 74.29 and 74.30, Wis. Stats., and for determining delinquencies under this section.
[Added 5-20-1997 by Ord. No. 746]
An advisory referendum shall be held whenever the total principal amount of general obligation bonds and notes issued under Ch. 67, Wis. Stats., for any single building project exceeds 0.5% of the Village's equalized valuation.
[Added 4-6-2004 by Ord. No. 808; amended 3-1-2005 by Ord. No. 814[1]]
There shall be a fee for processing checks made payable to the Village that are returned for any reason (insufficient funds, stop payment, closed account, etc.). The Village Board shall set this fee from time to time by resolution.