Jefferson City Municipal Code

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CHAPTER 3

FINANCE AND TAXATION

3.01 Preparation of Tax Roll and Tax Receipts

3.02 Duplicate Treasurer's Bond Eliminated

3.03 Budget

3.04 Transfer of Appropriations

3.05 City Funds to be Spent in Accordance with Appropriation

3.06 Destruction of Public Records

3.07 Facsimile Signatures

3.08 Special Assessments

3.09 Property Tax Exemption Report Fees

FINANCE AND TAXATION 3.01

  • 3.01 PREPARATION OF TAX ROLL AND TAX RECEIPTS. (Am. MSC '86) (1) AGGREGATE TAX STATED ON ROLL. Pursuant to (SS)70.65 (2), WI Stats., the City Administrator shall, in computing the tax roll, insert only the aggregate amount of State, County, local, school and other general property taxes minus credits applied under (SS)79.10(9) WI Stats., except credits determined under (SS)79.10(7m), WI Stats., 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. 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 (SS)70.43 and 70.44, WI Stats.
  • (2) TAX RECEIPTS. Pursuant to (SS)74.08, WI Stats., the City Administrator shall enter in each tax receipt given by the County Clerk for the payment of taxes the name of the person paying the taxes, if that person is not the owner of the property taxed, the date of payment and the aggregate amount of taxes being paid. Tax receipts shall be signed, and a duplicate kept, by the City Administrator after noting the payment of taxes upon the tax roll. The Administrator shall then deliver the receipt to the appropriate person.
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    3.02 DUPLICATE TREASURER'S BOND ELIMINATED. (1) BOND ELIMINATED. The City elects not to give the bond on the Treasurer provided for by (SS)70.67(1), WI Stats.

  • (2) CITY LIABLE FOR DEFAULT OF TREASURER. Pursuant to (SS)70.67(2), WI Stats., the City shall be obligated to pay, in case the Administrator shall fail to do so, all state and County taxes required by law to be paid by such Administrator to the County Treasurer.
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    3.03 BUDGET. (1) DEPARTMENTAL ESTIMATES. On or before the date designated by the City Administrator, each officer, department and committee shall file with the Administrator an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee during the proceeding fiscal year, and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officers, 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 and ensuing fiscal years. Such statements shall be presented in the form prescribed by the Administrator and shall be designated as "departmental estimates," and shall be as nearly uniform as possible for the main division of all departments.

  • (2) CITY ADMINISTRATOR TO PREPARE. (a) Budget to Include. The City Administrator shall prepare and submit to the Council a proposed budget presenting a financial plan for conducting the affairs of the City for the ensuing calendar year. The budget shall include the following information:
  • 1. The expense of conducting each department and activity of the City for the ensuing 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.

    2. An itemization of all anticipated income of the City from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the City 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. Such other information as may be required by the Council and by State law.

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    (b) Copies. The City shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.

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    • FINANCE AND TAXATION 3.03(3)

  • (3) HEARING. The City Clerk shall submit to the Council at the time the annual budget is submitted, the draft of an appropriation ordinance providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation ordinance to the Council, it shall be deemed to have been regularly introduced therein. The Council shall hold a public hearing on the budget and the proposed appropriation ordinance as required by law. Following the public hearing, the proposed appropriation ordinance may be changed or amended and shall take the same course in the Council as other ordinances.
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    3.04 TRANSFER OF APPROPRIATIONS. The Council may, at any time by a 2/3 vote of the entire membership, transfer any portion of an unencumbered balance of an appropriation to any other purpose or object. Notice of such transfer shall be given by publication within 15 days thereafter in the official City newspaper.

    3.05 CITY FUNDS TO BE SPENT IN ACCORDANCE WITH APPROPRIATION. No money shall be drawn from the Treasury of the City, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changes as authorized by Section 3.04 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to re-appropriation; but appropriations may be made by the Council, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.

    3.06 DESTRUCTION OF PUBLIC RECORDS. See Section 1.07(7) of this Municipal Code.

    3.07 FACSIMILE SIGNATURES. (1) No order check for a municipal disbursement shall be valid unless signed by the Mayor and Administrator-Clerk-Treasurer.

  • (2) The City depositories are prohibited from accepting and paying checks unless so signed, nor shall they receive credit therefor in any settlement with the City unless so executed; provided the adoption and use of facsimile signatures for the Mayor and Administrator-Clerk-Treasurer is hereby approved.
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    3.08 SPECIAL ASSESSMENTS. (Cr. #13-87) (1) In addition to other methods provided by law, special assessments for any public work, improvement or any current service may be levied in accordance with the provisions of this section.

  • (2) Whenever the City Council shall determine that any public work, improvement or any current service shall be financed in whole or in part by special assessments levied under this section, it shall adopt a resolution specifying its intention and the time, either before or after completion of the work or improvement, when the amount of the assessment will be determined and levied, the number of annual installments, if any, in which assessments may be paid and the rate of interest to be paid on the unpaid balance.

    (3) The provisions of (SS)66.60, WI Stats., shall apply to special assessments levied under this section, except that when the City Council determines by resolution that the hearing on the assessments shall be held subsequent to the completion of the work or improvement or the rendering of the service, the report required by (SS)66.60(3), WI Stats., shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.

    (4) Notice of the time and place of the public hearing on any special assessment proposed to be levied, notice of the final assessment and terms of payment thereof shall be given in the manner provided by (SS)66.60(7) and (8)(d)a, WI Stats.

    (5) Any special assessment levied under this section shall be a lien against the property assessed from the date of the final resolution of the City Council determining the amount of the levy.

    (6) Any person against whose property a special assessment is levied under this section may appeal therefrom in the manner prescribed by (SS)66.60(12), WI Stats., within 40 days of the final determination of the City Council.

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    • FINANCE AND TAXATION 3.09

  • 3.09 PROPERTY TAX EXEMPTION REPORT FEES. (Cr. #21-91) The fee for filing and processing of required tax exemption reports (PC-220) is hereby established at $15. The purpose of the fee is to defray costs associated with the distribution, review and preparation of tax exempt property required by (SS)70.337, Wis. Stats. If after proper notification affected properties fail to provide required submittals, additional costs and forfeitures shall apply as provided in (SS) 70.337 and 70.339, Wis. Stats.
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