Chapter 3.04
FISCAL PROVISIONS GENERALLY
Sections:
3.04.010 Duplicate treasurer’s bond eliminated.
3.04.020 City liable for default of treasurer.
3.04.030 Preparation of tax roll and tax receipts.
3.04.050 Disposal of surplus personal municipal property.
3.04.060 Impact fee administration.
3.04.010 Duplicate treasurer’s bond eliminated.
The city elects not to give the bond on the city treasurer provided for by Section 70.67(1), Wisconsin Statutes. (Prior code § 3.02(1))
3.04.020 City liable for default of treasurer.
Pursuant to Section 70.67(2), Wisconsin Statutes, the city shall be obligated to pay, in case the city treasurer shall fail to do so, all state and county taxes required by law to be paid by such treasurer to the county treasurer. (Prior code § 3.02(2))
3.04.030 Preparation of tax roll and tax receipts.
A. Aggregate Tax Stated on Roll. Pursuant to Section 70.65(2), Wisconsin Statutes, the city clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, school and local taxes in a single column in 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.
B. Uniform Tax Bills and Receipts. The city clerk shall use uniform tax bills and receipts as prescribed by the department of revenue under Section 70.09(3)(a), Wisconsin Statutes. Tax bills shall be mailed to taxpayers or designees and shall include all of the information required by Section 74.09, Wisconsin Statutes. (Amended during 1997 codification; prior code § 3.01)
3.04.040 License restrictions due to unpaid delinquent personal property taxes, assessments or outstanding judgments.
A. No license or permit shall be issued by the city to a person, firm or corporation having an unpaid, overdue real or personal property tax assessment or an outstanding judgment owed to the city.
B. Prior to consideration of a new license application or license renewal, a person, firm or corporation having unpaid, overdue real or personal property taxes, assessments or an outstanding judgment shall be notified that the license may be denied and that they may request a hearing before the legislative and licensing committee regarding such license.
C. The legislative and licensing committee is delegated authority to grant a temporary license when such committee deems the nonpayment of personal property taxes, assessments or other outstanding judgment merits additional time for payment.
D. Any license or permit applicant has the right to appeal a decision of the legislative and licensing committee to the council. (Ord. 1960-04 § 1, 2004; Ord. 1734 § 3 (part), 2000; prior code § 12.22)
3.04.050 Disposal of surplus personal municipal property.
A. Personal property which is determined by the accounting manager and the appropriate department head to be of such character or condition as to have a market or commercial value in normal business usage of less than five thousand dollars ($5,000.00) and to be surplus, excess or otherwise unsuited for departmental or city purposes may be sold on the basis of auction, competitive bids, consignment or through acceptance of an offer to purchase. Records shall be maintained by the accounting manager with regard to all sales and shall note the following:
1. A description of the property;
2. The date of sale;
3. The method of sale;
4. The consideration received for the property;
5. The name and address of the person taking possession of the property.
The records of sale shall be maintained as public records for a period of not less than two years from the date of disposal of the property.
B. Property satisfying the other criteria but which is determined by the accounting manager and the appropriate department head to have a market or other commercial value in normal business usage of five thousand dollars ($5,000.00) or more may be disposed of by the methods contained in this section only after the approval of the finance committee.
C. The proceeds of any sale of general city, sewer utility and water utility property under this section shall be deposited by the city treasurer to the respective departmental accounts of the city. (Ord. 1795 § 1, 2001; Ord. 1540 § 1, 1996: prior code § 1.20)
3.04.060 Impact fee administration.
A. Revenues collected as impact fees shall be placed by the City Treasurer in separate, segregated interest-bearing accounts and shall be accounted for separately from other funds of the City. Impact fee revenues and interest earned on impact fee revenues may be expended on a first-in, first-out basis by the City only for the capital costs as defined at Section 66.0617(1)(a), Wisconsin Statutes, for which the impact fees were imposed. Fees held by the City and not used within eight years after they are collected to pay the indicated capital costs must be refunded to the property owner of record at the time of refund plus interest.
B. Appeals.
1. Appeals may be brought by developers, as defined in Section 66.0617(1)(b), Wisconsin Statutes, or property owners as provided herein. The only questions that are appealable pursuant to Section 66.0617(10), Wisconsin Statutes, are the:
a. Fee amount;
b. Fee collection; and
c. Fee use.
2. The Common Council shall hear the appeal. A written notice of appeal and appeal fee, in the same amount specified in Section 2.08.080(E)(2), must be filed with the City Clerk. The appeal fee is nonrefundable and failure to submit the fee shall cause the appeal to be dismissed. Appeals must be filed within 30 days of the date of payment of the impact fee by the appellant or use by the City. (Ord. 2835-23 § 3, 2023)