Source: https://ecode360.com/10807527
Timestamp: 2019-01-23 04:01:25
Document Index: 773462047

Matched Legal Cases: ['§ 44', '§ 44', '§ 44', '§ 44', '§ 44', '§ 44', '§ 44', '§ 44', '§ 44', '§ 44', '§ 44', '§ 70', '§ 79', '§ 79', '§ 70', '§ 60', '§ 60', '§ 44', '§ 60', '§ 66', '§ 70', '§ 70', '§ 66', '§ 74', '§ 60', '§ 60', '§ 66']

Town of Winneconne, WI Finance and Taxation
§ 44-1 Preparation of tax roll and tax receipts.
§ 44-2 Fiscal year.
§ 44-3 Budget.
§ 44-4 Changes in budget.
§ 44-5 Town funds to be spent in accordance with appropriations.
§ 44-6 Claims procedure.
§ 44-7 Duplicate Treasurer's bond.
§ 44-8 Temporary investment of funds not immediately needed.
§ 44-9 Official depository and newspaper.
§ 44-10 Mileage compensation.
§ 44-11 Alternative claim procedure for tax refunds.
Chapter 44 Finance and Taxation
[HISTORY: Adopted by the Town Board of the Town of Winneconne 10-20-1994 as Ch. 3 of the 1994 Code. Amendments noted where applicable.]
Aggregate tax stated on roll. Under § 70.65(2), Wis. Stats., the Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, school and other general property taxes minus credits applied under § 79.10(9), Wis. Stats., except credits determined under § 79.10(7m), in a single column on the roll opposite the parcel or tract of land against which the tax is levied or, in the case of personal property, in a single column opposite the name of the person against whom the tax is levied. Each tax bill or receipt shall show the purpose for which the taxes are to be used, giving the breakdown for state, county, local, school and other general property taxes. The tax roll shall indicate all corrections made under §§ 70.43 and 70.44, Wis. Stats.
Tax receipts. The Treasurer shall enter in each receipt for the payment of taxes the name of the person paying the taxes, the date of payment, and the aggregate amount of taxes paid.[1]
Collection date. The last tax collection date shall be the last day of January.[2]
Departmental estimates. Annually, at a time specified by the Town Chairman, each officer and department shall file with the Town Board an itemized statement of disbursements made to carry out the powers and duties of such office or department 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 or department 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.
Town Board to prepare. The Town Board, with the assistance of the Clerk, shall annually prepare a proposed budget presenting a financial plan for conducting the affairs of the Town for the coming fiscal year.
The expense of conducting each department and activity of the Town for the coming 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 Town from sources other than general property taxes and bonds issued, with a statement comparing the amounts received by the Town from each of the same or similar sources for the last preceding and current fiscal year.
Copies required. The Town shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
The amount of the tax to be levied or certified and the amounts of the various appropriations, and the purposes thereof, shall not be changed after approval of the budget except by affirmative vote of at least three members of the Town Board. Notice of such change shall be given by publication within 15 days thereafter in the official Town newspaper.
After the budget is adopted, the electors of the Town, at a regular or special meeting, shall set the tax rate of the Town as provided in § 60.10(1)(a), Wis. Stats., except if such authority has been delegated to the Town Board as provided in § 60.10(2)(a), Wis. Stats.
No money shall be drawn from the Town treasury nor shall any obligation for the expenditure of money be incurred except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 44-4. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation, but appropriations may be made by the Board, to be paid out of the income of the current year, for 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.
The Town, having adopted a resolution to direct the Town Board to exercise village board powers under § 60.10(2)(c), Wis. Stats., does now enact an alternative system of approving certain financial claims against the Town by virtue of the provisions of § 66.0609, Wis. Stats.
Audit and approval by Clerk.
Payments may be made from the Town treasury after the Clerk audits and approves each claim as a proper charge and endorses his approval on the claim after having determined that the following conditions have been met:
The funds are available therefor under the budget approved by the Town Board.
The service covered by such claim has been authorized by the proper official, department head, board or commission.
The service has been actually rendered in conformity with such authorization.
The claim is just and valid according to law.
The Clerk may require the submission of such proof and evidence to support the above as he may deem necessary.
The authority extended to the Town Clerk above shall apply only to the regular payroll checks of Town employees and the salaries of elected Town officials. All other claims against the Town will be examined and approved in accordance with the applicable law.
The Clerk shall file with the Town Board, not less than monthly, a list of the claims approved showing the date paid, name of claimant, purpose and amount.
The Town Board shall authorize an annual detailed audit of its financial transactions and accounts by a public accountant licensed under Ch. 442, Wis. Stats., and designated by the Town Board.
The Town Clerk shall be covered by a fidelity bond of not less than $5,000.
The Town elects to give the bond on the Treasurer provided for by § 70.67(1), Wis. Stats.
Town liable for default of Treasurer. Pursuant to § 70.67(2), Wis. Stats., the Town shall pay, if the Treasurer fails to do so, all state and county taxes required by law to be paid by the Treasurer to the County Treasurer.
The Treasurer may invest any Town funds not immediately needed pursuant to §§ 66.0603(1m), Wis. Stats.
[Amended 4-21-2005; 8-21-2008]
Citizens Bank and the State Investment Pool shall be the Town’s official depositories. The Town will use The Winneconne News or the Oshkosh Northwestern for printing legal notices as required.
[Amended 7-20-2000]
No mileage compensation shall be allowed without approval of the Board. Mileage shall be reimbursed at the same rate as is established by Internal Revenue Service regulations for employee deductions for business mileage.
[Added 3-18-1999]
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 procedure 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 Town Board, with the purpose of complying with § 74.03(2), Wis. Stats., as adopted by 1997 Act 315.
Authority. This section is adopted pursuant to the authority granted to town boards under § 60.44(2), Wis. Stats., to adopt an alternative claim procedure for approving financial claims against the town which are in the nature of bills and vouchers.
Required procedure of Treasurer upon payment of excess amount over tax bill amount. Pursuant to § 60.34, Wis. Stats., upon receipt of tax payments in excess of the tax bill, the Town Treasurer shall deposit as soon as practicable all payments in the name of the Town in public depositories designated by the Town Board. Upon verification by the Town Treasurer that the payment as deposited has cleared and not been returned as insufficient funds, but no later than 10 days after depositing, the Treasurer shall notify the Town Clerk in writing of the following:
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.
A statement that the payment as made has cleared and not been returned as insufficient funds.
Required procedure of Clerk upon notification from Treasurer of excess payment of tax bill amount.
The Town Board has authorized the refund of excess tax payments as established by the adoption of this section.
Issuance of disbursement from local treasury. Upon proper authorization by the Town Clerk under the procedures listed in Subsection D of this section, a refund check payable to the taxpayer/claimant named in the voucher or authorization and in the amount approved shall be written by the Town Treasurer and countersigned by the Town Clerk and the Town Chairperson pursuant to § 66.0607, Wis. Stats., and shall be issued not later than 15 business days from the date that the tax payment was received by the Town Treasurer as noticed by the Town Treasurer in Subsection C of this section.
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 Town Treasurer.