§ 12-1. Preparation of tax roll and tax receipts.

(a)

Duty of clerk-treasurer. Pursuant to Wis. Stats. § 70.65(2), the village clerk-treasurer 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)

Purpose and intent. It is the declared intent of this article that tax payments made in excess of the tax bill amounts shall be refunded pursuant to the procedures established under this article 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 village board, with the purpose of complying with Wis. Stats. § 74.03(2), as adopted by 1997 WI Act 315.

(c)

Authority. This article is adopted pursuant to the authority granted to village boards under Wis. Stats. § 66.0609 to enact an alternative system for approving financial claims against the village or city other than claims under Wis. Stats. § 893.80.

(d)

Required procedures of clerk-treasurer upon notification from clerk-treasurer of excess payment of tax bill amount. Upon written notification from the village clerk-treasurer that a taxpayer has made a tax payment in excess of the tax bill amount, the village clerk shall approve a claim as a proper charge against the village treasury, and endorse his approval on the claim after having determined that the following conditions have been complied with:

(1)

The funds are available to pay the claim, assuming the tax payment has cleared and has not been returned as is evidenced by the treasurer's notice.

(2)

The village board has authorized the refund of excess tax payment as established by the adoption of the ordinance from which this chapter is derived.

(3)

The refund is due in the amount noticed by the village treasurer as a tax payment in excess of the amount of the tax bill.

(4)

The refund is a valid claim against the village, being a payment in excess of the tax bill amount.

Further, the village clerk, shall prepare monthly and file with the village board a list of claims paid under this procedure, listing the amount of the claims, the date paid, the name of the taxpayer/claimant, and stating that the payment was a payment of a refund for excess tax payment.

(e)

Issuance of disbursement from local treasury. Upon approval of the claim, or proper authorization, by the village clerk-treasurer under the procedures listed in subsection (d) of this section, a refund check payable to the taxpayer/claimant named in the claim or authorization in the amount approved shall be written by the village clerk-treasurer, countersigned as required by Wis. Stats. § 66.0607 by the village president, and issued not later than 15 business days from the date the tax payment was received by the village clerk-treasurer as noticed by the village clerk-treasurer.

(f)

Mailing or delivery of refund check to taxpayer/claimant. Upon issuance of the proper countersigned refund check, pursuant to the procedures in this article, the refund check shall be delivered to the taxpayer/claimant or mailed to the last known mailing address of the taxpayer/claimant by the village clerk-treasurer.

(g)

Annual audit. Pursuant to Wis. Stats. § 66.0609 the village board shall contract for an annual detailed audit of its financial transactions and accounts by a certified public accountant licensed or certified under Wis. Stats. ch. 442 and designated by the village board.

(Code 1990, § 3-1-1; Ord. of 11-2-1998, §§ 1—7)

State law reference

Withdrawal or disbursement from local treasury, Wis. Stats. § 66.0607; financial procedure and alternative system of approving claims, Wis. Stats. § 66.0609; preparation of tax roll and content, Wis. Stats. § 70.65.