Source: https://www.ecode360.com/27298782
Timestamp: 2018-10-21 20:45:21
Document Index: 196972055

Matched Legal Cases: ['§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 70', '§ 70', '§ 48', '§ 48', '§ 66', '§ 66', '§ 62', '§ 62', '§ 74', '§ 61', '§ 66', '§ 66', '§ 66']

Village of Clyman, WI Finance and Taxation
Ch 48 Art I Finance
§ 48-1 Preparation of tax roll and tax collections.
§ 48-2 Duplicate treasurer's bond eliminated.
§ 48-3 Village budget.
§ 48-4 Changes in budget.
§ 48-5 Village funds to be spent in accordance with appropriation.
§ 48-6 Fiscal year.
§ 48-7 Public depositories.
§ 48-8 Claims against Village.
§ 48-9 Temporary investment of funds not immediately needed.
§ 48-10 Receiving money; receipt for same.
§ 48-11 Statement of real property status.
§ 48-12 Bidding procedures.
§ 48-13 Bid solicitation procedures.
§ 48-14 Accounts receivable billing procedures.
§ 48-15 Annual audits.
§ 48-16 Liability of Village for acts of agents.
§ 48-17 Alternative claim procedure for refunds of tax payments in excess of tax bill amounts.
Ch 48 Art II Special Assessments
§ 48-18 Specific assessment rates for original installations.
§ 48-19 Specific assessment rates for replacement installations.
§ 48-20 General provisions for original and replaced improvements.
Chapter 48: Finance and Taxation
Chapter 48 : Finance and Taxation
[Adopted as Title 3, Ch. 1, of the 1998 Village Code of Ordinances]
Content of tax roll. Pursuant to § 70.65, Wis. Stats., the Clerk-Treasurer shall prepare a tax roll and include the required contents as described in Ch. 70.65, Wis. Stats.
Property tax collection. All provisions of Ch. 74, Wis. Stats., in regards to property tax collection are adopted and by reference made a part of this chapter with the same force and effect as though set out in full.
Bond eliminated. The Village of Clyman elects not to give the bond on the Village Clerk-Treasurer, in his capacity as Treasurer, as provided for by § 70.67(1), Wis. Stats.
Departmental estimates. When requested by the Village Clerk-Treasurer, each officer, department and committee shall annually file with the Village Clerk-Treasurer an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee during the preceding fiscal year, and 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; also detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. Such statements shall be presented in the form prescribed by the Village Clerk-Treasurer and shall be designated as "departmental estimates," and shall be as nearly uniform as possible for the main division of all departments.
A summary of such budget and notice of the time and place where such budget in detail is available for public inspection and notice of the time and place for holding the public hearing thereon, shall be published in a newspaper of general circulation in the Village or legally posted at least 15 days prior to the time of such public hearing.
§ 48-4 Changes in budget. [1]
The amount of the tax to be levied or certified, the amounts of the various appropriations, and the purposes thereof shall not be changed after approval of the budget except upon the recommendation of the Village President and upon a two-thirds vote of the entire membership of the Village Board. Notice of such transfer shall be given by publication within 10 days thereafter in the official Village newspaper.
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 or when changed as authorized by § 48-4 of this chapter. 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 shall have been accomplished or abandoned.
The Village Board shall designate the public depository or depositories within this state within which Village funds shall be deposited, and when the money is deposited in such depository in the name of the Village, Village officials and bondsman shall not be liable for such losses as are defined by state law. The interest arising therefrom shall be paid into the Village treasury.[1]
The State Bank of Reeseville, qualified as a public depository under Ch. 34, Wis. Stats., is hereby designated as a depository in which the funds of the Village of Clyman and Clyman Utility Commission may from time to time be deposited; that all accounts opened and maintained in the name of the Village of Clyman and Clyman Utility Commission with the State Bank of Reeseville subject to the rules and regulations of said bank from time to time in effect; shall provide that the Village Clerk Treasurer, the Village President or in absence of the Village President, a Village Trustee are hereby authorized, for and on behalf of the Village of Clyman and the Clyman Utility Commission, to sign order checks as provided in § 66.0607(3), Wis. Stats., 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 said State Bank of Reeseville, any and all checks, drafts, notes, bills, certificates of deposit or other instruments or orders for the payment of money owned or held by said Village of Clyman and Clyman Utility Commission; that the endorsement for deposit may be in writing, by stamp, or otherwise, with or without designation of signature of the person so endorsing; and that any officer, agent or employee of the Village of Clyman is hereby authorized to make oral or written requests of the State Bank of Reeseville for the transfer of funds or money between accounts maintained by the Village of Clyman at the State Bank of Reeseville.
[Added 8-21-2006]
Village Board to audit accounts. Except as provided in Subsection C, no account or demand against the Village shall be paid until it has been audited by the Village Board and an order drawn on the Village Clerk-Treasurer therefor. Every such account shall be itemized. Every such account or demand allowed in whole or in part shall be filed by the Clerk-Treasurer, and those of each year shall be consecutively numbered and have endorsed thereon the number of the order issued in payment.
The Village Clerk-Treasurer may invest any Village funds not immediately needed, pursuant to §§ 66.0603(1m) and 219.05, Wis. Stats.
The Village Clerk-Treasurer and his deputies shall not receive any money into the treasury from any source except on account of taxes levied and collected during the fiscal year for which they may then be serving, without giving a receipt therefor in the manner specified by the Village Board.
The Village Clerk-Treasurer and his designees are authorized to prepare a statement of real property status form to be used to provide information often requested for transfers of real property such as the amount of outstanding special assessments, deferred assessments, changes in assessments, amount of taxes, outstanding water and sewer bills, current water and sewer bills, contemplated improvements, outstanding citations on building code violations and similar information. Any such information sought shall be provided to the person requesting it on said form. Requests for statements of real property status shall be made to the Village Clerk-Treasurer a minimum of one business day in advance. A fee of $5 shall be charged for compiling this information.
Adoption of city bidding procedures. All contracts for public construction shall be let by the Village Board in accordance with § 62.15, Wis. Stats. The Village Board, or a person or body designated by the Village Board, shall exercise the powers and duties of the Board of Public Works under § 62.15, Wis. Stats. Section 62.15 applies to a village in the same manner as to a city.[1]
Construction by the Village. Any class of public construction may be done directly by the Village without submitting the same for bids provided that the same is authorized by a vote of 3/4 of all members of the Village Board.
The formal bid procedure is used for purchasing goods and services in an amount of $10,000 and higher, and in some instances in amounts less than this amount. The formal bid procedure requires a legal public notice and contains detailed, written specifications regarding the goods and services to be purchased, and a number of specific conditions associated with the purchase.
An informal quotation is a written request for quotation sent to vendors. The informal quotation is used for the purchase of goods and services in an amount less than $10,000.
The Village solicits verbal quotations on items the Village purchases, which are less than $10,000. The results of the verbal quotations are recorded on a memorandum of verbal quotation form.
Competitive bids or quotations shall be obtained before contracting to purchase articles, goods, wares, material services or merchandise which amount in bulk to more than $1,000. Purchases up to $1,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $1,000 to $10,000 shall be made by written quotation, telephone quotation or formal bid. Purchases of $10,000 and over, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Village Board.
When a formal bid is required or deemed to be in the best interests of the Village, the bidding procedure shall follow the legal requirements associated with a Class One notice under state statute and the procedures normally associated with the formal bid proposal.
Specifications for all items purchased shall be developed with the full involvement and participation of the using departments. However, the Village Clerk-Treasurer shall insure that the specifications are sufficiently broad enough that competition in the bidding process is preserved.
Billings by the Village may be paid within 30 days after billing without interest. Thereafter, interest may be charged at the rate of 1 1/2% per month or any fraction thereof, until the following 15th day of November. Bills not paid on or before the 15th day of November shall have added to the total amount due 1 1/2% of said charges shall be entered on the tax roll as a special charge, and become a lien upon real estate.
A firm of certified public accountants shall be employed each year by the Village, subject to the confirmation of the Village Board to conduct a detailed audit of the Village's financial transactions and its books, and to assist the Clerk-Treasurer in the management of the Village's financial affairs, including the Village's public utilities. These auditors shall be employed on a calendar-year basis. The books audited may, in addition to the city financial records of the office of the Clerk-Treasurer, include the Village Clerk-Treasurer's books, the Village's public utilities, law enforcement records, and any other books of any boards, commission, officers or employees of the Village handling Village moneys.
No agent of the Village of Clyman having authority to employ labor or to purchase materials, supplies or any other commodities, may bind the Village or incur any indebtedness for which the Village may become liable without approval of the Board. Each such employment or purchase order shall be drawn against a specific appropriation, the money for which shall be available in the Village treasury and not subject to any prior labor claims or material purchase orders at the time when such employment is negotiated or purchase order drawn. The Village Clerk-Treasurer shall keep a record of such employment and purchase orders and shall charge them against the proper appropriation.
Purpose and intent. It is the declared intent of this section that tax payments made in excess of the tax bill amounts shall be refunded pursuant to the procedures established under this section 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 Village Board, with the purpose of complying with § 74.03(2), Wis. Stats.
Required procedures of treasurer upon payment of excess amount over tax bill amount. Pursuant to§ 61.26, Wis. Stats., upon receipt of tax payment in excess of the tax bill, the Village Clerk-Treasurer shall deposit as soon as practicable all payments in the name of the Village in public depositories designated by the Village Board. Upon verification by the Village Clerk-Treasurer that the payment as deposited has cleared and not been returned for insufficient funds, but not later than 10 days after depositing, the Village Clerk-Treasurer shall record in writing 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 has cleared and not been returned as insufficient funds.
Required procedure upon notification of excess payment of tax bill amount.
Upon concluding that a taxpayer has made a tax payment in excess of the tax bill amount, the Village Clerk-Treasurer shall approve a claim as a proper charge against the Village treasury, and endorse his or her approval on the claim after having determined that the following conditions have been complied with:
The funds are available to pay the claim, assuming the tax payment has cleared and has not been returned as is evidenced by the Clerk-Treasurer's notice.
The refund is due in the amount noticed by the Village Clerk-Treasurer as a tax payment in excess of the amount of the tax bill.
Further, the Village Clerk-Treasurer shall prepare monthly and file with the Village Board 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 payment of a refund for excess tax payment.
Issuance of disbursement from local treasury. Upon approval of the claim (or proper authorization) by the Village Clerk-Treasurer under the procedures listed in Subsection F, a refund check payable to the taxpayer/claimant named in the claim or authorization and in the amount approved shall be written by the Village Clerk-Treasurer, countersigned as required by § 66.0607, Wis. Stats., unless a facsimile signature approved by the Village Board is used, shall be issued not later than 15 business days from the date the tax payment was received by the Village Clerk-Treasurer as noticed by the Village Clerk-Treasurer in Subsection C.
Mailing or delivery of refund check to taxpayer/claimant. Upon issuance of the proper countersigned refund check, pursuant to the procedures in this section, the refund check shall be delivered to the taxpayer/claimant or mailed to the last known mailing address of the taxpayer/claimant by the Clerk-Treasurer.
Audit. Pursuant to § 66.0609(3), Wis. Stats., the Village Board hereby is required to contract for an annual detailed audit of its financial transactions and accounts by a public accountant licensed under Ch. 442, Wis. Stats., and designated by the Village Board. If an alternative claim procedure is used, the Village must have the Clerk-Treasurer covered by a fidelity bond of not less than $5,000.
[Adopted as Title 3, Ch. 2, of the 1998 Village Code of Ordinances]
Water and sewer mains. The entire cost of engineering and constructing water and sewer mains, including services to a point two feet beyond the property line of each lot, together with all shutoff boxes, hydrants, valves, manholes and related castings and any and all other appurtenances, shall be assessed to the abutting property owners on each side of the street in which the water and/or sewer main is laid. Whether installed by Village forces or by contract, all materials shall be in accordance with the Wisconsin Statutes, local applicable ordinances and as approved by the Village Board.
Storm sewer. Main line storm sewers to collect surface and subsurface waters shall be installed in Village street rights-of-way or in Village easements when street openings and utility work are undertaken. When storm sewers are constructed in newly opened streets or in newly opened extensions of existing streets, whether the work is done by Village forces or by contract, an assessment of $2 per front foot shall be levied against abutting property owners on each side of the street in which the storm sewer is installed. The provisions of private construction of sanitary sewers and water mains of this article[1] shall be procedurally applicable to private construction of main line storm sewers. Storm sewer laterals, when required to service individual lots, shall be constructed and paid for by the property owner.
Editor's Note: See Subsection J below.
Water and sewer laterals. Sanitary sewer laterals and water laterals shall be installed to service residential property by the Village, or by a private party, when sewer mains and water mains are installed in the Village street right-of-way. The entire cost of laterals shall be borne by the property owner. The following provisions shall govern the installation of water and sewer laterals:
Such underground facilities shall be installed from the main to a point two feet beyond the property line.
One sanitary sewer and one water lateral shall be installed for each platted residential lot.
Sewer and water laterals shall be installed at a spacing approved by the Village Board.
If the property is not laid out in lots by the property owner, the Village Board shall make a tentative layout, to facilitate installation of the laterals.
If a private party wishes to install water or sewer laterals before the main is installed, he shall have the lateral end at the edge of the future main ditch, leaving room for future connection.
Curb and gutter. The abutting property owner shall be assessed the entire cost of curb, gutter and driveway aprons. The entire cost of intersection construction shall be paid for by the Village at large.
Corner exemption: When curb and gutter is placed on the long side of a corner property (the second side, if the frontages on both streets are equal), a free exemption of 1/3 of the long side shall be allowed up to a maximum of 60 feet. Only property residentially zoned or used shall receive a corner exemption.
Street openings. The full cost of opening new streets or extending existing streets, including engineering costs, whether done by Village forces or by contract, shall be assessed to the abutting property owners. Streets shall be graded to full right-of-way width and the roadway graded to subgrade and surfaced with six inches minimum thickness of crushed stone or gravel approved by the Village Board. The exact depth of gravel or crushed stone required to be decided by the Village Board. Any petitioner(s) for any street opening shall provide the following:
To dedicate by deed and registered survey the entire right-of-way at a width approved by the Village Board.
To perform complete clearing and grubbing of all trees, stumps and other plant growth and remove structures or obstructions within the dedicated right-of-way to be opened for street purposes.
Sidewalks. New and replaced sidewalk shall be paid for by the property owner. If "good" sidewalk is destroyed during a street project, the Village will pay for replacement. "Good" and "bad" sidewalk shall be determined by the Village Engineer.
Reconstruction and resurfacing. Surfacing, resurfacing and reconstruction of any new or existing street shall be assumed by the Village.
Street widening. For residential zoned property, all widening of existing streets, including curb and gutter, shall be assumed by the Village. For all other than residential property all widening costs shall be assessed to the property owners except the costs of replacing the curb and gutter which shall be assumed by the Village. Widening shall mean beyond a width of 41 feet back to back of curb.
Pumping station. An assessment shall be levied on all newly sewered property which will contribute sanitary sewage to a sanitary sewage pumping station which may be required to deliver such contributed sewage to the point of treatment. The amount, per assessable frontage foot, shall be determined by the Village Board at the time of application for this service.
Private construction of sanitary sewers and water mains. No person shall privately construct sanitary sewers or water mains or attach sewer or water mains to existing sanitary sewer or water mains unless the provisions within this subsection are met.
Construction. The sanitary sewer and water mains shall be designed and plans caused to be drawn by a registered professional engineer, employed by the private party, who is engaged in sewer work. The plans shall be submitted to the Village Board for approval and then submitted to and approved by the Department of Natural Resources. Plans and specifications submitted shall conform to established engineering practices. The person or firm who designs and causes the plans to be drawn shall be responsible for the field layout and staking of said mains. Reproducible as-built drawings of all work done by private persons shall be submitted to the Village within 30 days of completion of said work and subsequent to acceptance by the Village Board.
Inspection. The private persons contracting for the construction of sanitary sewer and water mains or those constructing said mains shall pay to the Village a per diem fee for each day or part thereof that construction work is being done. The daily fee shall be determined by the Village Board at the time plans are approved. The monies so collected shall be used by the Village to employ an inspector. The inspector shall perform his duties under the direction and supervision of the Village Board. One month's payment (20 working days) shall be made in advance and held until the completion of the work and then be credited to the required payment. After the Village Board has been notified, in writing, by the persons constructing the main that the work is complete they shall cause the entire project to be inspected. Any deletions or variances from the specifications shall then be corrected by the private persons.
Final acceptance. Failure to comply with the provisions of this subsection or the sewer or water specifications shall be basis for the Village refusing to connect the sewer or water into existing Village facilities. Said connection may be made when the private party makes the necessary corrections so as to conform to the provisions of this subsection and the specifications.
Water and sewer mains: all costs for replacement of water and sewer mains to be borne by the Village.
Water and sewer laterals: all costs for replacement of water and sewer laterals to be borne by the property owner.
Curb and gutter: all costs to be borne by the Village, including the costs of replacing curb and gutter because of street widening.
Storm sewer: all costs to be borne by the Village for main line storm sewers; lateral replacement shall be paid for by the property owner.
Special lot sizes. Lots or parcels with unusual shapes or multiple frontages may be given special consideration by the Village Board. The assessments for such parcels shall be set by the Board as close to the provisions of this section as possible. The frontage of any triangular lot or lot with tapering side lot lines shall be the width at the building set back line.
Mains over eight inches diameter. Those property owners requiring a water or sewer main larger than eight inches shall bear the entire difference in cost between an eight-inch main and what is actually installed.
Payment of special assessments. Assessments may be paid in full or in five annual installments. Interest rates on the unpaid balance shall be determined by the Village Board. Section 66.0715(2), Wis. Stats., shall apply if the due date of any special assessment is deferred by the Village Board.
Statutes adopted. The provisions of §§ 66.0703 and 66.0717, Wis. Stats., are hereby adopted by reference.
Definitions. Newly opened streets and parts of streets are those opened after July 21, 1980.
Corner exemption for storm sewer, sewer and water mains and street opening and widening.
If any of these improvements are constructed along the second side of a corner lot, a deduction of 1/2 of the total lot frontage shall be allowed when the lot has been previously assessed for the first side service. If the first side served has never previously been assessed, the deduction allowed shall be 1/3 of such frontage. However, in no case shall the second-side-served forgiveness be more than 80 feet.
If a water main larger than 10 inches in diameter is required, the assessment shall be based on the cost prorated to a ten-inch main.
If a sanitary sewer main larger than 12 inches in diameter is required, the assessment shall be based on the cost prorated to a twelve-inch main.