Source: https://www.ecode360.com/29743739
Timestamp: 2019-11-18 11:28:31
Document Index: 771494060

Matched Legal Cases: ['§ 39', '§ 39', '§ 39', '§ 39', '§ 39', '§ 39', '§ 39', '§ 39', '§ 39', '§ 39', '§ 39', '§ 39', '§ 39', '§ 70', '§ 74', '§ 74', '§ 74', '§ 70', '§ 39', '§ 39', '§ 66', '§ 39', '§ 3', '§ 39', '§ 1']

City of Muskego, WI Finance and Taxation
§ 39-1 Preparation of tax roll and tax receipts.
§ 39-2 Collection of property taxes, special assessments and charges and other taxes.
§ 39-3 City liable for default of Clerk-Treasurer.
§ 39-4 Procedure for approving financial claims.
§ 39-5 Fiscal year.
§ 39-7 Transfer of appropriations.
§ 39-8 City funds to be spent in accordance with appropriation.
§ 39-9 Accounts receivable.
§ 39-10 Fees of City professionals charged back.
§ 39-11 Fascimile signatures.
§ 39-12 Common Council's power to authorize public works projects; investigations.
§ 39-13 Referendum required for certain public works projects.
§ 39-14 Violations and penalties.
Chapter 39 Finance and Taxation
[HISTORY: Adopted by the Common Council of the City of Muskego 4-22-2004 by Ord. No. 1168 (Ch. 3 of the 1964 Code). Amendments noted where applicable.]
Pursuant to § 70.65(1), Wis. Stats., the Clerk-Treasurer shall enter local taxes in the tax roll, according to the format prescribed by the Department of Revenue. The Clerk-Treasurer is not required to prepare tax receipts unless a receipt is specifically requested by a person paying taxes.
Pursuant to § 74.12, Wis. Stats., the City of Muskego hereby authorizes payment of real property taxes in three installments. Each installment shall be for 1/3 of the total real property taxes due. The installments shall be due as follows:
The first installment shall be paid on or before January 31.
The second installment shall be paid on or before April 30.
The final installment shall be paid on or before July 31.
All special assessments, special charges and special taxes that are placed in the tax roll shall be paid in full on or before January 31.
Pursuant to § 74.12(11), Wis. Stats., except as provided in Paragraphs (c) and (d) of said section, if the Clerk-Treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the payment shall be applied to the amounts due, including interest and penalties, in the following order:
In the event that any installment on real property taxes is not paid by five working days after the due date, the entire amount of the remaining unpaid taxes on that parcel is delinquent as of the first day of the month after the payment is due.
In the event that any special assessment, special charge, special tax or personal property tax is not paid in full on or before five working days after January 31, the amount unpaid shall be delinquent as of February 1.
Any real property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before July 31, and all delinquent personal property taxes, whenever paid, shall be collected by the Treasurer, together with interest of 1% per month or fraction thereof charged from the preceding February 1 pursuant to § 74.47, Wis. Stats., plus 1/2% per month or fraction of a month pursuant to Waukesha County Enrolled Ordinance No. 144-160, or any applicable similar county ordinance. Any real property taxes, special assessments, special charges or special taxes on the tax roll that remain unpaid through July 31 shall be returned to the County Treasurer for collection on or before August 15.
Pursuant to § 70.67(2), Wis. Stats., the City shall be obligated to pay, in case the Clerk-Treasurer shall fail to do so, all state and county taxes required by law to be paid to the County Treasurer.
Prior to submission of any account, demand, or claim to the Common Council for approval of payment, the Finance and Administration Director shall certify, by indicating approval of each claim, that the following conditions have been complied with:
Funds are available in the budget to pay the claim;
The item or service covered by the claim has been authorized by the proper official, department head, board, or commission; and
The Finance and Administration Director may require the submission of such proof and evidence to support the foregoing as the Finance and Administration Director considers necessary.
Finance Committee report. The Finance Committee shall recommend to the Common Council the approval or disapproval of each account, demand, or claim. Upon said recommendation, the accounts, demands, and claims contained therein shall be approved or disapproved, as the case may be, by the Common Council or the Mayor in the event where a meeting has been cancelled.
Payment of regular wages or salaries. Regular wages or salaries of City officers and employees shall be verified by the proper City official or department head and filed with the Finance Department in time for payment on the regular payday.
Departmental estimates. On or before October 1 of each year, each officer, department and committee shall file with the Finance and Administration Director 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 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 Finance and Administration Director and shall be designated as "Departmental Estimates" and shall be as nearly uniform as possible for the main divisions of all departments.
Administrative recommendation. On or before October 28 each year the Mayor and Finance and Administration Director shall review the departmental estimates and prepare and submit to the Committee of the Whole a proposed administrative budget presenting a financial plan for conducting the affairs of the City for the ensuing calendar year. The budget shall include the following information:
Committee of the Whole. The Committee of the Whole shall hold a series of meetings to review the administrative recommendation and submit to the Council, at the time the annual budget is submitted, the draft of an appropriation resolution providing for the expenditures proposed for the ensuing fiscal year.
The Council. The Council shall hold a public hearing on the budget and the proposed appropriation resolution as required by law. Following the public hearing, the proposed appropriation resolution may be changed or amended and shall take the same course in the Council as other resolutions.
Capital expenditures budget. There shall also be prepared on or before October 28 of each year for submission to the Council a proposed budget for capital improvements and anticipated extraordinary expenses. The preparation of such budget shall be coordinated by the Mayor and Finance and Administration Director and reviewed and recommended by the Committee of the Whole. It shall include:
A statement showing the existing indebtedness of the City and the costs of debt service for the ensuing year.
A statement showing the cost of capital improvements for the previous year and proposed capital improvements for the ensuing year with an estimate for the cost thereof.
A statement showing revenue anticipated from all sources from capital improvements, such as sewer service charges, special assessments, etc., together with general property taxes anticipated to be levied for the improvement, and a statement of unappropriated balances, reserve accounts and surplus remaining in capital expenditure accounts.
The preparation of a resolution for presentation to the Council for the annual program of capital improvements showing projected total of revenues, total operating expenses and the financial plan for capital outlay.
Such other information as may from time to time be required by the Council or by state law.
§ 39-7 Transfer of appropriations. [1]
Upon written recommendation of the Finance Committee, the Council may at any time by a two-thirds vote of the entire membership transfer any portion of an unencumbered balance of an appropriation to any other purpose or object. Notice of such transfer shall be given by publication within 15 days thereafter in the official City newspaper.
No money shall be drawn from the treasury of the City, 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 § 39-7 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 Council, 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.
Unless collection procedures are stated in other ordinances or laws of the City of Muskego, all accounts receivable of the City shall be paid in full within 30 days after the date of the bill. Delinquent accounts receivable may be placed upon the tax roll if not paid on or before November 1.
Whenever the City Attorney, City Engineer or any other of the City's professional staff are contacted regarding a specific person's property, development or other special matter in the City of Muskego by the Mayor, Common Council, City committee, board or commission, or any representative, agent or designee of the same, or a property owner or other person or entity or a property owner's or other person's or entity's representative, if said contact results in a charge to the City of Muskego for that professional's time and services and said service is not a service supplied to the City of Muskego as a whole, then and in that event the Finance and Administration Director shall charge said person or entity for said service and/or, pursuant to the provisions of § 66.0627, Wis. Stats., charge that service to the benefited property owner for the fees incurred by the City. This section shall be enforced based upon the policy as established by the City through the Finance Committee by resolution of the Common Council from time to time.
The Finance and Administration Director shall bill each person or entity for the special service and give each property owner or other person billed for current services as provided for herein a period of time not to exceed 30 days to pay, and thereafter, if that charge remains unpaid, the City Clerk shall automatically charge that delinquent bill against the current or next tax roll as a delinquent tax against the property as provided by law. In the event the statement rendered to the property owner or the time given for the property owner to pay is too late in the current year for the charge, when it becomes delinquent, to be extended on that year's tax roll, then the delinquent charge shall be extended to the following year's tax roll. The City, in addition to or instead of the above, may follow any other legal means to collect the amounts due.[1]
§ 39-11 Fascimile signatures. [1]
All order checks of the City of Muskego shall be signed by the City Clerk-Treasurer and countersigned by the Mayor, and in lieu of their personal signatures there may be affixed to each order check the facsimile signatures of the City Clerk-Treasurer and Mayor.[2]
Editor's Note: Original § 3.10, Establishing room tax, which immediately followed this section, was repealed 3-31-2011 by Ord. No. 1340.
The Common Council shall have the sole and exclusive power to determine whether to authorize expenditures on behalf of the City pertaining to public works, specifically including the sole and exclusive power to determine whether to approve public works projects and to enter contracts for public works projects, except as described in § 39-13 below. Prior to exercising this authority, the Common Council shall ensure that it is well informed and fully advised in order to best serve the government and good order of the City, for the City's commercial benefit and for the health, safety, and welfare of the public. To ensure that the Common Council is well informed and fully advised, the Common Council shall conduct all investigations as may be necessary, which may include:
Authorizing the preparation of studies related to planning, engineering, architectural rendering and feasibility;
Referring the matter to City staff for report and recommendation;
Submitting the matter to review by City committees and commissions;
Investigating financing, such as possible bonding and/or grants and/or cost sharing with other municipal entities;
Submitting the matter for review by other governmental entities having jurisdiction; and
Seeking such additional information and advice as the Common Council deems to be necessary and appropriate.
Prior to entering any contract for the construction of any public works project whose estimated costs exceed $10 million, except in the case of an emergency as determined by the Common Council, the Common Council shall submit to the electorate a referendum for approval of the public works project. Failure by the referendum shall preclude the City from proceeding with the public works project. The wording of any referendum shall provide the specific purpose, location, and cost of the public works project. Nothing in this provision shall be construed to preclude the City from exercising its role in the planning or design of any such public works project.
Any person who shall violate any provision of this chapter or any order, rule or regulation made hereunder shall be subject to a penalty as provided in § 1-4 of the City Code. Imposition of a forfeiture hereunder shall not preclude the City from maintaining any appropriate action to enjoin or remove any violation of this chapter.