A.
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.
[HISTORY: Adopted by the Village Board of the Village of
Baldwin as indicated in article histories. Amendments noted where
applicable.]
[Adopted 4-28-2004 as Title 3, Ch. 1, and Sec. 6-1-3 of the 2004 Code]
A.
Bond eliminated. The Village of Baldwin elects not to give the bond
on the Village Clerk-Treasurer acting as Village Treasurer as provided
for by § 70.67(1), Wis. Stats.
B.
Village liable for default of treasurer. Pursuant to § 70.67(2),
Wis. Stats., the Village shall be obligated to pay, in case the Village
Clerk-Treasurer shall fail to do so, all state and county taxes required
by law to be paid by such Clerk-Treasurer to the County Treasurer.
A.
Departmental estimates. When requested by the Village President or
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.
B.
Consideration of estimates. The Budget and Finance Committee shall
consider such departmental estimates in consultation with the department
head and develop a budget amount for such department or activity.
C.
Budget and Finance Committee to prepare budget. It shall be the duty
of the Budget and Finance Committee to have estimates prepared of
the expenditures that will be incurred by the Village for the ensuing
year. On or before the 20th day of October each year, the Budget and
Finance Committee shall prepare a proposed budget presenting a financial
plan for conducting the affairs of the Village for the ensuing year.
D.
Form of proposed budget. The proposed budget shall include the following
information:
(1)
The actual expenditures of each department and activity for the expired
portion of the current year, and last preceding fiscal year, and the
estimated expense of conducting each department and activity of the
Village for the remainder of the current year and ensuing fiscal year,
with reasons for any proposed increase or decrease as compared with
actual and estimated expenditures for the current year.
(2)
An itemization of all anticipated income of the Village from sources
other than general property taxes and bonds issued, with a comparative
statement of the amounts received by the Village from each of the
same or similar sources for the last preceding and current fiscal
year.
(3)
An estimate of the amount of money to be raised from general property
taxes which, with income from other sources, will be necessary to
meet the proposed expenditures.
(4)
All existing indebtedness of the Village, including the amount of
interest payable and principal to be redeemed on any outstanding general
obligation bonds of the Village and any estimated deficiency in the
sinking fund of any such bonds during the ensuing fiscal year.
(5)
Such other information as may be required by the Board and by state
law.
E.
Copies of budget. The Village Clerk-Treasurer shall provide a reasonable
number of copies of the budget summary thus prepared for distribution
to citizens. The entire fiscal budget shall be available for public
inspection in the Office of the Village Clerk-Treasurer during regular
office hours.
F.
Report and hearing.
(1)
The Budget and Finance Committee shall make a report to the Village
Board no later than the 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.
(2)
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.
(3)
Not less than 15 days after the publication of the proposed budget
and the notice of hearing thereon, the public hearing shall be held
at the time and place stipulated, at which time any resident or taxpayer
of the Village shall have an opportunity to be heard on the proposed
budget. The budget hearing may be adjourned from time to time. Following
the public hearing, the proposed appropriation ordinance may be changed
or amended and shall take the same course in the Village Board as
other ordinances.
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 2/3 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 § 70-4 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 calendar year shall be the fiscal year.
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.
A.
Claims to be certified. Prior to submission of any account, demand
or claim to the Village Board for approval of payment, the Village
Clerk-Treasurer shall certify, or cause to be endorsed thereon or
on attached papers, that the following conditions have been complied
with:
(1)
That funds are available therefor pursuant to the budget.
(2)
That the item or service was duly authorized by the proper official
or agency and has been received or rendered in accordance with the
purchasing agreement.
(3)
That the claim is accurate in amount and a proper charge against
the treasury.
B.
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 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.
C.
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 payday.
D.
Order checks, execution of. All disbursements of the Village shall
be by order check which shall not be valid unless signed by the Clerk-Treasurer
and countersigned by the Village President.
E.
Due to the timing of Village Board meetings, certain claims may need to be settled prior to the next Board meeting or the Village may incur late fees and additional costs related to the timing of payments of claims. Additionally, certain claims are routine in nature, such as utility bills. Therefore, pursuant to 66.0609, Wis. Stats., the Administrator/Clerk-Treasurer is authorized to issue checks for the below-listed items without prior approval from the Village Board. All payments must be made pursuant to the provisions of § 70-8A and D.
[Added 5-29-2013]
(1)
Debt service payments: principal and interest.
(2)
Court-related payments.
(3)
Credit cards or regular accounts which would become past due and
incur interest charges.
(4)
Insurance payments.
(5)
Lease agreement payments.
(6)
Postage.
(7)
Utility bills.
(8)
Miscellaneous purchases under $100, as approved by the Administrator/Clerk-Treasurer.
(9)
Payments to contractors when authorized by the Village Engineer.
The Village Clerk-Treasurer may invest any Village funds not
immediately needed, pursuant to §§ 66.0603 and 219.05,
Wis. Stats.
A.
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.
B.
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.
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. A fee as prescribed in the Village
Fee Schedule shall be charged for compiling this information. In providing
this service, the Village of Baldwin and its officials assume no liability
for such service nor is any warranty intended or implied.
A.
Pursuant to § 61.54, Wis. Stats., 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.
[Amended 3-13-2013]
B.
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.
A.
Financing. Except for those improvements required to be constructed
and paid for by developers as part of a new land division, the financing
of extensions, additions, repairs, alterations, and initial construction
of water and sewer mains, sewer laterals, water laterals, storm sewer,
curb and gutter, sidewalks, driveways, street lighting and street
improvements within the Village shall be as follows:
[Amended 3-9-2005; 3-13-2013]
(1)
Sidewalk ("Sidewalk" means the Village sidewalk, and not private
sidewalks).
[Amended 3-11-2015; 3-9-2016; 1-12-2022]
(a)
The costs for repair, removal and/or replacement of existing
sidewalks shall be paid entirely by the Village.
(b)
The costs of installation of new sidewalks shall be paid entirely
by the Village, unless otherwise stated in a development agreement,
at which time the agreement supersedes this section.
(2)
Sewer laterals. The property owner shall pay 100% of the total cost
of installation and replacement of sewer laterals, including from
sewer main to lot line.
[Amended 1-12-2022]
(3)
Water laterals. The property owner shall pay 100% of the total cost
of new installation or replacement of water laterals from curb stop
to building. The Village shall pay 100% of total cost of replacement
from the water line to and including the curb stop. If the initial
water service lateral was not installed, the charge will be as approved
by the Public Service Commission.
[Amended 1-12-2022]
(4)
Curb and gutter.
[Amended 3-11-2015]
(a)
The property owner shall pay 100% of the total cost for new
installation, except for properties which have more than one side
of street frontage. For properties which have street frontage on more
than one side, the property owner shall pay 100% of the total cost
for new installation up to a maximum of the length of the frontage
on the longest side of the property. If a property which has street
frontage on more than one side has existing curb and gutter on any
side, and new curb and gutter will be installed on a side where it
has not previously existed, the property owner will be given a credit
equal to the length of any existing curb and gutter up to a maximum
equal to the longest side of the property. The property owner shall
pay 100% of the total cost for new installation, minus said credit,
up to a maximum length of the frontage on the longest side of the
property. Said credit is a credit in length equal to the number of
feet of the existing curb and gutter; it is not a monetary value and
no refunds are due if the credit is greater than the length of the
new construction.
(b)
The Village shall pay 100% of replacement costs.
(5)
Street improvement. The Village shall pay 100% of the total cost.
(6)
Driveways.
[Amended 1-12-2022]
(a)
The property owner shall pay 100% of brand new driveway installation
and 50% of replacement of driveways within the right-of-way and/or
as needed for proper slope due to a street construction project. The
Village shall pay the remaining 50% of replacement.
(b)
For property owners who have replaced their driveway which is subsequently
replaced as part of the street construction project, a credit will
be issued as part of the special assessment charged based on the following
schedule, provided the property owner is able to provide dated invoices
for the driveway replacement work performed:
[1]
If the replacement occurred within:
[a]
One calendar year prior to the year of the street project, 100% of
the assessment charged for the driveway replacement will be credited
to the property owner.
[b]
Two calendar years prior to the year of the street project, 80% of
the assessment charged for the driveway replacement will be credited
to the property owner.
[c]
Three calendar years prior to the year of the street project, 60%
of the assessment charged for the driveway replacement will be credited
to the property owner.
[d]
Four calendar years prior to the year of the street project, 40%
of the assessment charged for the driveway replacement will be credited
to the property owner.
[e]
Five calendar years prior to the year of the street project, 20%
of the assessment charged for the driveway replacement will be credited
to the property owner.
[f]
Six or more years prior to the year of the street project, no credit
will be given.
[2]
The Director of Public Works, at his/her discretion, has the authority
to determine the amount of credit given in extenuating circumstances.
[3]
No credit or reimbursement will be given for any prior maintenance
work performed on existing driveways.
(c)
Charges as special assessments. The Village may make an assessment
against the property or properties benefited by the public works projects
as specified in this chapter. Property owners may pay their share
of expenses incurred in three annual installments beginning the tax
year the project was substantially completed. Interest on outstanding
balances due will be charged at a rate of 7.0%. Annual installment
amounts will be entered on the tax roll as a special tax and shall
be collected in all respects like other taxes on real estate.
(7)
Sewer
and water mains. The property owner shall pay 100% of new installation.
The Village shall pay 100% of replacement costs.
(8)
Storm
sewer. The Village shall pay 100% of the total cost of new installation
and replacement.
(9)
Lighting
costs. The Village shall pay 100% of the total cost of new installation
and replacement.
B.
Projects fronting on property line of one or more owners. If the
public works project fronts along the property line of one or more
owners, the Village Board shall apportion the percentage cost share
due from the property owners between the property owners in a just,
fair and reasonable manner giving due consideration to such items
as, but not exclusively, each property owner's front footage, degree
of benefit, abnormal cost and all other pertinent factors relating
or pertaining to the respective property owners.
A.
Definitions.
(1)
Verbal quotation form. 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.
(2)
Informal quotation. 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.
(3)
Formal bid. 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.
B.
Bid solicitation.
(1)
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.
(2)
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.
(3)
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.
(4)
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 1 notice under state statute and the procedures
normally associated with the formal bid proposal.
(5)
The formal bid proposal will contain at least the following information:
(a)
The bid number.
(b)
A detailed description of the goods and services required, including
enough information about the items or services required so that more
than one vendor can meet the specifications.
(c)
The time, date and place the bids will be opened.
(d)
The address to which the bids shall be mailed or delivered.
Instructions to bidders shall include such information as delivery
dates, transportation charges, proposal prices, conditions for guaranteeing
the proposal, payment terms, right of rejection of proposals, right
to reject merchandise, insurance requirements, alternative proposal
consideration, tax information, and other appropriate information
regarding the awarding and execution of the contract and contract
considerations.
(e)
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.
(6)
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 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 records of the
Village's public utilities, Police Department records, and any other
books of any boards, commissions, officers or employees of the Village
handling Village moneys.
No agent of the Village of Baldwin 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.
A.
There shall be a fee as prescribed in the Village Fee Schedule for
processing checks made payable to the Village that are returned because
of insufficient funds in the account in question.
A.
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 Baldwin to adopt a policy to
insure continuous prudent deposits and investments of available Village
funds. The Village Board of the Village of Baldwin establishes the
following policies in the public interest for the deposit and investment
of available Village funds.
B.
Public depositories.
(1)
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 moneys
received by her/him.
(2)
Limitations. The resolution or ordinance designating one or more
public depositories shall specify whether the moneys 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.
(3)
Deposits. The Village Clerk-Treasurer shall deposit public moneys
in the name of the Village of Baldwin in such public depositories
designated by the Village Board and subject to the limitations hereinabove
set forth.
(4)
Withdrawals. Withdrawals or disbursements by the Village Clerk-Treasurer
of moneys 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.
C.
Investments.
(1)
Management. Subject to the provisions of this policy, 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.
(2)
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 insure 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.
(3)
Scope. This policy is limited in its application to funds which are
not immediately needed and are available for investment. Other funds,
the investment of which is subject to special federal and/or state
laws and regulations, shall be invested in accordance with such laws
and regulations to the extent they may be inconsistent with the provisions
of this policy.
(4)
Responsibility. In exercising her/his investment responsibilities,
the Village Clerk-Treasurer shall exercise the care, skill, prudence
and diligence under the circumstances then prevailing that 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.
D.
Investment factors. The Village Clerk-Treasurer is authorized and
directed to utilize investment options as set forth within these guidelines,
subject to Board approval, and that the Village Clerk-Treasurer shall
take into consideration the following factors which are listed in
order of priority to the investment decision:[1]
(1)
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.
(2)
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.
(3)
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.
(4)
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.
(5)
Wisconsin investment trust. Village funds may be invested in the
Wisconsin Investment Trust without restrictions as to the amount of
deposit or collateralization.
(6)
Savings deposit. Village funds may be temporarily invested in savings
deposits.
(7)
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 & Poor's Corporation or other similar nationally recognized
rating agency.
E.
Safety.
(1)
In order to safeguard investments and deposits, the Village may require
of each public depository its annual financial statements and evaluate
such statements as to the financial soundness of the depository. Also
to be reviewed is other pertinent financial information filed with
regulatory agencies.[2]
(2)
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 Baldwin. Evidence of such collateral shall be provided by the depository.
(3)
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.
F.
G.
Yield.
(1)
Yield shall be the final determining factor of the investment decision.
(2)
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.
H.
Miscellaneous.
(1)
Liability. Notwithstanding any other provision of law, the Village
Clerk-Treasurer who deposits public moneys 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 moneys 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.
(2)
Definitions. Words or phrases shall, insofar as applicable, have
the meaning set forth in § 34.01, Wis. Stats., as amended.
(3)
Conflicts. This section is enacted in accordance with the provisions
of Ch. 34 and § 66.0603, Wis. Stats. In case of conflict,
the state laws shall prevail.
In lieu of the personal signatures of the Village Clerk-Treasurer
and Village President, there may be affixed on order checks the facsimile
signatures of such persons adopted by them and approved by the Village
President, but the use of the facsimile signature shall not relieve
such official from any liability to which he/she is otherwise subject
including the unauthorized use thereof.
A.
HOTEL or MOTEL
[1]
PERSON
TRANSIENT
Definitions. As used in this section, the following terms shall have
the meanings indicated:
In this section, "hotel" or "motel" means a building or group
of buildings in which the public may obtain accommodations for a consideration,
including, without limitation, such establishments as inns, motels,
tourist homes, tourist houses or courts, lodging houses, rooming houses,
summer camps, apartment hotels, resort lodges and cabins and any other
building or group of buildings in which accommodations are available
to the public, except accommodations, including mobile homes as defined
in § 101.91(10), manufactured homes as defined in § 101.91(2),
and recreational vehicles as defined in § 340.01(48r), rented
for a continuous period of more than one month and accommodations
furnished by any hospitals, sanatoriums, or nursing homes, or by corporations
or associations organized and operated exclusively for religious,
charitable or educational purposes provided that no part of the net
earnings of such corporations and associations inures to the benefit
of any private shareholder or individual.[2]
Any natural person, firm, partnership, joint venture, joint
stock company, association, public or private corporation, the United
States, the State of Wisconsin, including any unit or division thereof,
any county, city, village, town, municipal utility, municipal power
district or other governmental unit, cooperative, estate, trust, receiver,
executor, administrator, any other fiduciary, and any representative
appointed by order of any court or otherwise acting on behalf of others.
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodations available
to the public.
B.
Scope of tax and tax rate. Pursuant to § 66.0615, Wis.
Stats., a tax is hereby imposed in the Village of Baldwin on the privilege
and service of furnishing, at retail, of rooms or lodging to transients
by hotelkeepers, motel operators and other persons furnishing accommodations
that are available to the public, irrespective of whether membership
is required for the use of the accommodations. Such tax shall be at
a rate of 5% of the gross receipts from such retail furnishing of
rooms or lodgings. Such tax shall not be subject to the selective
sales tax imposed by § 77.52(2)(a)1, Wis. Stats.
C.
Collection of tax. The room tax collection shall be administered
by the Village Clerk-Treasurer. The tax imposed for the months of
January, February and March, and for each calendar quarter thereafter,
is due and payable on the last day of the month next succeeding the
calendar quarter for which the room tax was imposed by the Village.
A return shall be filed with the Clerk-Treasurer by those furnishing
at retail such rooms and lodging, on or before the same date on which
such tax is due and payable. Such returns shall show the gross receipts
of the preceding calendar quarter from such retail furnishing of rooms
or lodging, the amount of taxes imposed for such period, and such
other information as the Clerk-Treasurer considers necessary. Every
person required to file such quarterly return shall, with the first
return, elect to file an annual calendar year or fiscal year return.
Such annual return shall be filed within 90 days of the close of such
calendar or fiscal year. The annual return shall summarize the quarterly
returns, reconcile and adjust for errors in the quarterly returns,
and shall contain certain such additional information as the Village
Clerk-Treasurer requires. Such annual returns shall be made on forms
as prescribed by the Village Clerk-Treasurer. All such returns shall
be signed by the person required to file a return or duly authorized
agent, but need not be verified by oath. The Village Clerk-Treasurer
may, for good cause, extend the time for filing any return, but in
no event longer than one month from the filing date.
D.
Audit.
(1)
The Village Clerk-Treasurer may, by an office audit, determine the
tax required to be paid to the Village by the person responsible to
pay the tax. This determination may be made upon the basis of the
facts contained in the return being audited or on the basis of any
other information within the Village Clerk-Treasurer's possession
that meets the criteria set forth in § 66.0615, Wis. Stats.
One or more such office audit determination may be made of the amount
due for any one or for more than one period.
(2)
The Clerk-Treasurer may, by field audit, determine the tax required
to be paid the Village or the refund any person under this section.
The determination may be made upon the basis of the facts contained
and the return being audited or upon any other information within
the Clerk-Treasurer's possession. Whenever the Clerk-Treasurer has
probable cause to believe that the correct amount of room tax has
not been assessed or that the room tax is not correct, the Clerk-Treasurer
is authorized to determine and inspect the books, records, memoranda
and property of any person in order to verify the tax liability of
that person or of any other person. Nothing herein shall prevent the
Clerk-Treasurer from making a determination of tax at any time.
[Adopted 4-28-2004 as Title 3, Ch. 2, of the 2004 Code]
A.
The Village of Baldwin, 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 out of the proceeds of
the special assessments.[1]
B.
The amount assessed against any property for any work or improvement
which does not represent an exercise of the police power shall not
exceed the value of the benefits accruing to the property therefrom,
and for those representing an exercise of the police power, the assessment
shall be upon a reasonable basis as determined by the Village Board.
A.
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 § 70-27 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.
B.
Report.
C.
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(3), 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.
[Amended 1-12-2022]
The cost of any work or improvement to be paid in whole or in
part by special assessment on property may include the direct and
indirect cost thereof, the damages occasioned thereby, the interest
on bonds or notes issued in anticipation of the collection of the
assessments, and any other item of direct or indirect cost which may
reasonably be attributed to the proposed work or improvement. The
amount to be assessed against all property for any such proposed work
or improvement shall be apportioned among the individual parcels in
the manner designated by the Village Board.
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.
On the completion and filing of the report required in § 70-24B 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. The notice shall be published as a Class 1 notice, under Ch. 985, in the Village and a copy of the notice shall be mailed, at least 10 days before the hearing or proceeding, to every interested person whose post office address is known, or can be ascertained with reasonable diligence. The hearing shall commence not less than 10 days and not more than 40 days after the publication or posting of said notice.
A.
After the hearing, the Village Board may approve, disapprove, modify
or re-refer the report to the designated officer or employee with
such directions as it deems necessary to change the plans and specifications
so as to accomplish a fair and equitable assessment.
B.
If an assessment is made against any property and an award of compensation
or damage is made in favor of the property, the Village Board shall
assess only the difference between such assessment of benefits and
the award of compensation or damage.
C.
If the work or improvement has not been previously authorized or
approved, the Village Board shall approve the work or improvement
and by resolution direct that the same be done and paid for in accordance
with the report finally approved. If the work or improvement has been
approved by the Village Board or work commenced or completed prior
to the filing of the report or prior to the hearing, then the Village
Board shall by resolution confirm the report as made or modified and
provide for payment in whole or in part by assessment.
D.
The Village Clerk-Treasurer shall publish the final resolutions as required in § 70-27 of this article.
E.
After the publication of the final resolution, any work or improvement
provided for and not yet authorized shall be deemed fully authorized
and all awards of compensation or damage and all assessments made
shall be deemed duly and properly made, subject to the right of appeal
by § 66.0703, Wis. Stats., or any other applicable provision
of law.
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 § 70-27, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the Village Clerk-Treasurer as provided in § 70-28 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(13), 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.
A.
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 of the service to the property served; including,
but not limited to, 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 Village Board may determine the manner of providing notice of
a special charge. Before a special charge for street tarring or the
repair of sidewalks, curbs or gutters may be imposed, the Village
Board shall conduct a hearing on whether the service in question will
be funded in whole or in part by a special charge. Notice of the hearing
shall be given as provided in § 66.0627(3)(b), Wis. Stats.[1]
A.
If any assessment or charge levied under this article is invalid
because such statutes are found to be unconstitutional, the Village
Board may thereafter reassess such assessment or charge pursuant to
the provisions of any applicable law.
B.
The Village Board may, without notice or hearing, levy and assess
all or any part of the cost of any work or improvement upon the property
benefited if notice and hearing are waived in writing by property
owners affected.
C.
Notwithstanding any other provision of law, or this article or other
ordinance or resolution, it is specifically intended and provided
by this article that the Village may levy special assessments for
work or improvement against the property benefited either before or
after the approval of the work plans and specifications, contracting
for the work or completing the work or improvement.
D.
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, Wis. Stats. Special assessments to retire
such bonds and pay the interest thereon shall be levied under § 66.0713,
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.