Source: https://www.ecode360.com/15387644
Timestamp: 2018-12-13 08:29:07
Document Index: 223292882

Matched Legal Cases: ['§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 70', '§ 70', '§ 70', '§ 35', '§ 35', '§ 61', '§ 62', '§ 62', '§ 11', '§ 74', '§ 74', '§ 74', '§ 66', '§ 34', '§ 66', '§ 66', '§ 34', '§ 34', '§ 34', '§ 34', '§ 35', '§ 66', '§ 35', '§ 35', '§ 35', '§ 35', '§ 66', '§ 66', '§ 35', '§ 66', '§ 66']

Village of Argyle, WI Finance and Taxation
Ch 35 Art I Finance
§ 35-1 Preparation of tax roll and tax collections.
§ 35-2 Duplicate treasurer's bond eliminated.
§ 35-3 Village budget.
§ 35-5 Village funds to be spent in accordance with appropriation.
§ 35-10 Receiving money; receipt for same.
§ 35-14 Accounts receivable billing procedures.
§ 35-15 Annual audits.
§ 35-16 Liability of the Village for acts of agents.
§ 35-17 Fee for returning checks with insufficient funds; reimbursement of collection costs.
§ 35-18 Delinquent personal property taxes.
§ 35-19 Policy for public deposits and investments.
Ch 35 Art II Special Assessments
§ 35-20 Village Board may levy special assessments.
§ 35-21 Resolutions and report required.
§ 35-22 Costs that may be paid by special assessment.
§ 35-23 Exemptions; deductions.
§ 35-24 Notice of proposed or approved project.
§ 35-25 Board actions after hearing.
§ 35-26 Board's power to amend, cancel or confirm special assessment.
§ 35-27 Where cost of improvement is less than assessment.
§ 35-28 Appealed assessments payable when due.
§ 35-29 Special assessment a lien on property.
§ 35-30 Special charges permissible.
§ 35-31 Miscellaneous provisions.
§ 35-32 Special assessment B bonds.
[Adopted 12-7-2005 as Title 3, Ch. 1, of the 2005 Village Code]
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 § 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 article with the same force and effect as though set out in full.
Bond eliminated. The Village of Argyle elects not to give the bond on the Village Clerk-Treasurer acting as Village 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.
The Village Administrator shall make a report no later than the Village Board's first November meeting. The report shall include the estimated cost of improvements as well as the estimated cost of operating the various departments and all other costs, including interest charges, for which money will have to be raised by taxation during the following year.
A summary of such budget and notice of the time and place where such budget and 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.
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 eight 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 § 35-4 of this article. 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. Pursuant to state law, designated public depositories shall be required to pledge U.S. Treasury notes equal in amount to any uninsured balance of the Village's deposit. The following financial institutions are designated as public depositories:
Woodford State Bank - Argyle.
State Local Government Investment Pool.
First National Bank and Trust.[1]
Village Board or Finance Committee 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 Treasury therefor. Every such account shall be itemized. Every such account or demand allowed in whole or in part shall be filed by the Village Clerk-Treasurer, and those of each year shall be consecutively numbered and have endorsed thereon the number of the order issued in payment.
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, department head, board or commission and filed with the Village Clerk-Treasurer in time for payment on the regular pay day.
The Village Clerk-Treasurer and his/her 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.
Upon the payment of any money (except for taxes as herein provided), the Village Clerk-Treasurer or his/her designees shall make out a receipt in duplicate for the money so received. The Village Clerk-Treasurer or his/her designees shall charge the amount thereof to the treasury and credit the proper account. The payment of the money to any receiving agent of the Village or to the Village or to the Village Clerk-Treasurer or his/her designees shall be safeguarded in such manner as the Village Board shall direct.
§ 35-11 Statement of real property status. [1]
The Village Clerk-Treasurer, and his/her 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 or his/her designees a minimum of one business day in advance. In providing this service, Village of Argyle and its officials assume no liability for such service nor is any warranty intended or implied.
Adoption of city bidding procedures. Pursuant to § 61.56, Wis. Stats., the Village of Argyle does hereby provide that as a complete alternative to the requirements of Sections 61.54, 61.55[1] and 66.0901, Wis. Stats., and in lieu thereof, that the provisions of § 62.15, Wis. Stats., shall be applicable to all Village contracts for public construction over $15,000. The authority vested in the Board of Public Works by § 62.15, Wis. Stats., shall be exercised by the Village Board or by a committee designated by the Village Board.
Editor's Note: Section 61.55 was repealed by Act 173 of 2009, § 11, effective March 30, 2010.
The formal bid procedure is used for purchasing goods and services in an amount of $15,000 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 $15,000.
The Village solicits verbal quotations on items the Village purchases which are less than $15,000. The results of the verbal quotations are recorded on a memorandum of verbal quotation form.
Competitive bids or quotations may 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 $15,000 may be made by written quotation, telephone quotation or formal bid. Purchases of $15,000 and over, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Village Board.
Verbal quotations for goods and services should be secured from at least two qualified vendors, and the results of the quotations shall be recorded on the memorandum of verbal quotation form and signed by the person receiving the quotations.
Informal requests for written quotations should be solicited from at least three qualified bidders on the request for quotation form. All written requests for quotations shall be issued by the applicable department heads and returned to and analyzed by the applicable department heads. Informal requests for written quotations may also be solicited by telephone. Vendors shall be given a reasonable time to respond to the request for an informal, written quotation and shall be given clear, concise specifications and informal bidding instructions to facilitate competitive bidding.
The bid proposal shall also include a section on special provisions including guarantees and service considerations, trade-in considerations, and other information relating to special conditions.
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, which 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 Village 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 financial records of the office of the Village Clerk-Treasurer, include the Treasurer's books, the Village's public utilities, Police Department records, and any other books of any boards, commission, officers or employees of the Village handling Village monies.
No agent of the Village of Argyle 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.
There shall be a fee as prescribed from time to time by resolution of the Village Board for processing checks made payable to the Village that are returned because of insufficient funds in the account in question.[1]
Collection costs and attorneys' fees shall be added to the principal amounts of unpaid bills owed to the Village that are placed with collection agencies.
Pursuant to the authority of § 74.47(2), Wis. Stats., the Village hereby imposes a penalty of 0.5% per month or fraction of a month, in addition to the interest prescribed by § 74.47(1), Wis. Stats., on all overdue or delinquent personal property taxes retained for collection by the Village or eventually charged back to the Village by the County for purposes of collection under § 74.42, Wis. Stats.
Purpose. Cash and investments generally represent the largest asset on the Village's balance sheet, and the Village frequently has cash available for short-term, intermediate and long-term investments. Therefore, it is important that the Village establish a policy to ensure continuous prudent investment of available Village funds. It is in the interest of the Village of Argyle to adopt a policy to ensure continuous prudent deposits and investments of available Village funds. The Village Board of the Village of Argyle establishes the following policies in the public interest for the deposit and investment of available Village funds.
Depositories. The Village Board shall, by ordinance or resolution, designate one or more public depositories organized and doing business under the laws of this state or federal law and located in Wisconsin, in which the Village Clerk-Treasurer shall deposit all public monies received by her/him.
Limitations. The resolution or ordinance designating one or more public depositories shall specify whether the monies shall be maintained in time deposits subject to the limitations of § 66.0603(1m), Wis. Stats., demand deposits or savings deposits, and whether a surety bond or other security shall be required to be furnished under § 34.07, Wis. Stats., by the public depository to secure the repayment of such deposits. Not more than $500,000 shall be deposited in any one public depository, unless specifically authorized by the Village Board.
Deposits. The Village Clerk-Treasurer shall deposit public monies in the name of the Village of Argyle in such public depositories designated by the Village Board and subject to the limitations hereinabove set forth.
Withdrawals. Withdrawals or disbursements by the Village Clerk-Treasurer of monies deposited in a public depository shall be made as provided by § 66.0607, Wis. Stats. The Village Clerk-Treasurer is authorized, at her/his discretion, to process periodic payments through the use of money transfer techniques as set forth in § 66.0607, Wis. Stats.
Management. Subject to the provisions of this article, the Village Clerk-Treasurer shall have control of and discretion in the investment of all Village funds that are not immediately needed and are available for investment.
Intent. It is the intent of the Village Board that the Village Clerk-Treasurer utilize a wise and prudent cash management system within the level of her/his expertise in such a manner to ensure maximum investment earnings, while at the same time be able to respond promptly to authorized expenditures. Safety, liquidity and yield will be the prime requisites for the investment of Village funds.
Responsibility. In exercising her/his investment responsibilities, the Village Clerk-Treasurer shall exercise the care, skill, prudence and diligence under the circumstances then prevailing as a prudent person acting in a similar capacity, having the same resources, and familiar with like matters in the management of a similar activity, with a like purpose.
Investment factors. The Village Clerk-Treasurer is authorized and directed to utilize investment options as set forth within these guidelines, and the Village Clerk-Treasurer shall take into consideration the following factors, which are listed in order of priority to the investment decision:
Certificates of deposit. Village funds may be invested in certificates of deposit maturing within one year or less from the date of investment, issued by any banks, savings and loan associations or credit unions which are authorized to transact business in the State of Wisconsin. The financial institutions must have been designated as a public depository of the Village by resolution or ordinance of the Village Board.
Government bonds and securities. Village funds may be invested in United States government bonds or securities which are direct obligations of or guaranteed as to principal and interest by the federal government, and bonds or securities which are obligations of any agency, commission, board or other instrumentality of the federal government where principal and interest are guaranteed by the federal government. The securities must be purchased through financial institutions authorized to conduct business in the State of Wisconsin and placed in safekeeping in a segregated account in the Village's name at any designated public depository or approved financial institution.
Government investment pool. Village funds may be invested in the Wisconsin Local Government Pool Investment Fund without restriction as to the amount of deposit or collateralization.
Repurchase agreements. Village funds may be invested in repurchase agreements, in financial institutions authorized to conduct business in the State of Wisconsin. Repurchase agreements can only be made in securities which are direct obligations of or guaranteed as to principal and interest by the federal government, and securities which are obligations of an agency, commission, board or other instrumentality of the federal government where principal and interest are guaranteed by the federal government. Securities purchased by a repurchase agreement must be placed in safekeeping in a segregated account in the Village's name at any designated public depository or approved financial institution.
Wisconsin Investment Trust. Village funds may be invested in the Wisconsin Investment Trust without restrictions as to the amount of deposit or collateralization.
Savings deposit. Village funds may be temporarily invested in savings deposits.
Securities. The Village Clerk-Treasurer may invest in private securities which are senior to, or on a parity with, a security of the same issuer which is rated highest or second highest by Moody's Investors Service, Standard and Poor's Corporation or other similar nationally recognized rating agency.
In order to safeguard investments and deposits, the Village shall acquire of each public depository its annual financial statements and evaluate such statements as to the financial soundness of the depository. Also to be reviewed are other pertinent financial information filed with regulatory agencies.
The Village shall require, when investing in repurchase agreements, that collateral be pledged by the depository in an amount equal to or greater than the amount of the repurchase agreements the Village has with such depository. In excess of FDIC coverage, the collateral shall be direct obligations of the United States, or of its agencies if the payment of principal and interest is guaranteed by the federal government, or obligations of the State of Wisconsin or of the Village of Argyle. Evidence of such collateral shall be provided by the depository.
Consideration shall also be given to the total amount of existing Village funds which are already in such depository and/or the capacity of the depository to handle the size of the deposit or investment with consideration of federal depository insurance and State of Wisconsin Guarantee Fund requirements.
The maturity of any investment shall be determined by analyzing the following factors:
Immediate cash requirements.
Projected expenditures.
Available funds on hand.
Maturing investments.
Investments shall not extend beyond any recognized unfunded cash needs of the Village. Major consideration of maturity dates should be given to requirements of the payroll, debt service, and the bimonthly bills and claims.
Yield shall be the final determining factor of the investment decision.
Bids shall be required of all investments that exceed both $100,000 and a thirty-day or longer maturity date. A minimum of three bids from the Village's public depository list shall be acquired. Exceptions to the bid process include only the purchase of obligations of the U.S. Treasury and deposits in the Wisconsin Local Government Investment Pool, which shall be registered in the Village's name.
Liability. Notwithstanding any other provision of law, the Village Clerk-Treasurer who deposits public monies in any public depository in compliance with § 34.05, Wis. Stats., is, under the provisions of § 34.06, Wis. Stats., relieved of any liability for any loss of public monies which results from the failure of any public depository to repay to the public depositor the full amount of its deposits, thus causing a loss as defined in § 34.01(2), Wis. Stats.
Definitions. Words or phrases shall, insofar as applicable, have the meanings set forth in § 34.01, Wis. Stats., as amended.
Article II: Special Assessments
[Adopted 12-7-2005 as Title 3, Ch. 2, of the 2005 Code]
The Village of Argyle, by resolution of its Village Board, may levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon such property by any municipal work or improvement and may provide for the payment of all or any part of the cost of the work or improvement.
Prior to making any such special assessments, the Village Board shall declare by preliminary resolution its intention to exercise such powers for a stated municipal purpose. Such resolution shall describe generally the contemplated purpose, the limits of the proposed assessment district, the number of installments in which the special assessments may be paid or that the number of installments will be determined at the hearing required under § 35-24 of this article, and direct the proper municipal officer or employee to make a report thereon. Such resolution may limit the proportion of the cost to be assessed.
A statement that the property against which the assessments are proposed is benefitted, where the work or improvements constitute an exercise of the police power. In such case the estimates required under Subsection B(3) shall be replaced by a schedule of the proposed assessments.
When the Village Board determines by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or the rending of the service, the report required by § 66.0703, Wis. Stats., and Subsections A and B above shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.
If any property deemed benefited shall by reason of any provision of law be exempt from assessment therefor, such assessment shall be computed and shall be paid by the Village. Generally, all abutting property owners shall pay special assessments.
On the completion and filing of the report required in § 35-21B(5) of this article, the Village Clerk-Treasurer shall give notice stating the nature of the proposed or approved work or improvement, the general boundary lines of the proposed assessment district, the place and time at which the report may be inspected and the place and time at which all interested persons, their agents or attorneys may appear before the Village Board or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. Such notice shall be given either by publication in the official Village newspaper or posted in not less than three public places within the Village, and a copy of said notice shall be mailed to each interested person whose post office address is known. The hearing shall commence not less than 10 days and not more than 40 days after the publication or posting of said notice.
Approval of work or improvement.
The Village Clerk-Treasurer shall publish the final resolutions as required in § 35-24 of this article.
If after completion or after the receipt of bids the actual cost of any work or improvement is found to vary materially from the original estimate, or the assessment is void or invalid for any reason, or if the Village Board determines to reconsider an assessment, it is empowered, after giving notice as required in § 35-24, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming be given by the Village Clerk-Treasurer as provided in § 35-25 of this article.
If the cost of the work or improvement is less than the assessment levied, the Village Board, without notice or hearing, shall reduce each assessment proportionately. If the assessment has been paid either in part or in full, the Village shall refund the property owner such overpayment.
Pursuant to § 66.0703, Wis. Stats., it shall be a condition to the maintenance of any appeal that any assessment appealed shall be paid when due and payable, and upon default in payment any such appeal shall be dismissed.
Pursuant to § 66.0703, Wis. Stats., any special assessment levied under this article shall be a lien on the property against which it is levied on behalf of the Village. The Village Board shall provide for the collection of such assessments and may establish penalties for payment after the due date. The Village Board shall provide that all assessments not paid by the date specified shall be extended upon the tax roll as a delinquent tax against the property, and all proceedings in relation to the collection of such delinquent taxes shall apply to such assessment, except as otherwise provided by statute.
In addition to all other methods provided by law, special charges for current services may be imposed by the Village Board by allocating all or part of the cost to the property served. Such may include snow and ice removal, weed elimination, street sprinkling, oiling or tarring, repair of sidewalks or curb and gutter, garbage and refuse disposal, sewer service and tree care or removal. The provision for notice of such charges shall be optional with the Village Board, except that, in the case of street, sidewalk, curb or gutter repair, 20 days' notice published in the Village newspaper or by posting such notice in three places in the Village and a copy of such notice mailed to every interested person whose post office address is known at least 10 days before the hearing or proceeding. Such notice shall specify that on a certain date a hearing will be held by the Village Board as to whether the service in question shall be performed. Amounts less than $100 shall be paid in one installment.
Such special charges shall not be payable in installments. If not paid within the period fixed by the Village Board, such delinquent charge shall become a lien as provided in § 35-10 of this article.
Section 35-21A of this article shall not be applicable to proceedings under this section.
If any affected property owner objects to the Village performing or contracting the work or improvement, said property owner(s) shall be entitled to contract individually the required work or improvement as long as it is performed in a reasonable and workmanlike manner. Upon prior approval by the Village, the Village agrees to reimburse the property owner(s) for a portion of said bill at a rate to be determined by the Village Board, annually.
As an alternative to any other financing method, the Village Board may provide for the payment of the initial cost of any public improvement from the proceeds of special assessment "B" bonds issued under § 66.0713(4), Wis. Stats. Special assessments to retire such bonds and pay the interest thereon shall be levied under § 66.0713(4), Wis. Stats., payable in such installments at a rate to be determined by the Board based upon borrowed money rates at the time of the special assessment.