Chapter 1 Finance
Chapter 2 Special Assessments
Chapter 3 Public Records
Chapter 4 Hotel-Motel Room Tax
Chapter 5 Disposal of Lost, Abandoned and Surplus
Property
3.1.1 Fee
for Returning Checks with Insufficient Funds;
Reimbursement
of Collection Costs
3.1.2 Duplicate Treasurer's Bond
Eliminated
3.1.3 City Budget
3.1.4 Changes in Budget
3.1.5 City funds to be Spent in
Accordance with Appropriation
3.1.6 Fiscal Year
3.1.7 Public Depositories
3.1.8 Temporary
Investment of Funds Not Immediately Needed
3.1.9 Facsimile Signatures
3.1.10 Purchases by City Administrator
3.1.11 Receiving Money; Receipt for Same
3.1.12 Statement of Real Property Status
3.1.13 Accounts Receivable Billing
Procedures
3.1.14 Public Work Without Bids
3.1.15 Payment of Taxes; Interest; Penalty
3.1.16 Tax Incremental Financing Districts
for
Environmental
Remediation Programs
(a)
There shall be
a Forty Dollar ($40.00) fee for processing checks made payable to the City that
are returned because of insufficient funds in the account in question.
(b)
Collection
costs and attorneys fees shall be added to the principal amounts of unpaid
bills owed to the City that are placed with collection agencies.
(a)
Bond Eliminated.
The City of
(b)
City Liable For Default of Treasurer. Pursuant to Sec. 70.67(2), Wis. Stats., 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 City Treasurer to the
State Law Reference:
Sec. 70.67,
(a)
Departmental Estimates.
On or before October 1 of each year, each officer, department, board and
committee shall file with the City Administrator an itemized statement of
disbursements made to carry out the powers and duties of such officer,
department, board 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, board 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
City 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 City Administrator and Mayor shall consider such
departmental estimates in consultation with the department head, recommend to
the Common Council a budget amount for such department or activity.
(c)
Proposed Budget.
On or before October 20, the City Administrator shall prepare and submit to the
Common Council a proposed budget presenting a financial plan for conducting the
affairs of the City the ensuing calendar year. The budget shall including the
following information:
(1)
The expense of
conducting each department and activity of the City for the ensuing fiscal year
and last preceding fiscal year, with reasons provided for increase and decrease
recommended as compared with appropriations for the current year.
(2)
An itemization
of all anticipated income from 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 Common Council and by state law.
(d)
Copies of Budget
The Common Council 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 City Clerk during
regular office hours.
(e)
Hearing
(1)
The Mayor and
City Administrator shall submit to the Council at the time 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.
(2)
A summary of
such budget and notice of the time and place where such budget and detail is
available for public inspection and notice of the time and place for holding
the public hearing thereof shall be published in the official newspaper of the
City at least fifteen (15) days prior to the time of such public hearing.
(3)
Not less than
fifteen (15) days after the publication of the proposed budget and the notice
of hearing thereof, the public hearing shall be held at the time and place
stipulated, at which time any resident or taxpayer of the City shall have an
opportunity to be heard on the proposed budget. The budget hearing may be
adjourned from time to time.
State Law Reference:
Sec. 62.12,
Following
the recommendation of the City Administrator, the Common Council may at any
time, by a two-thirds (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 ten (I0)
days thereafter in the official newspaper of the City.
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 changed as authorized by Section
3-1-4 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 Common
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.
The
calendar year shall be the fiscal year.
The
Common Council shall designate the public depository or depositories within
this state within which City funds shall be deposited, and when the money is
deposited in such depository in the name of the City, the City Treasurer and
bondsman shall not be liable for such losses as are defined by state law. The
City Treasurer shall invest and the interest arising therefrom shall be paid
into the City Treasury. A copy of the resolution designating public
depositories shall be filed annually with the State Commissioner of Banking.
Pursuant to state law, designated public depositories shall be required to
pledge U.S. Treasury Notes equal in amount to any uninsured balance on the
City's deposit.
State Law Reference:
Chapter 34 and Sec. 62.12(7),
The
City Treasurer may invest any City funds not immediately needed, pursuant to
Sections 66.04(2) and 219.05, Wis. Stats.
State Law Reference:
Sections 66.04(2) and 219.05,
In
lieu of the personal signatures of the City Administrator, City Treasurer and
Mayor, there may be affixed on order checks the facsimile signatures of such
persons adopted by them and approved by the Common Council, but the use of the
facsimile signature shall not relieve such official from any liability to which
he is otherwise subject, including the unauthorized use thereof.
(a) Subject to the limitations contained in Sec. 62.15, Wis.
Stats., the City Administrator is authorized and empowered to make the
following purchases in behalf of the City without the prior approval of the
Common Council:
(1)
Office
machines, maintenance equipment and services and other specifically budgeted
items in a sum not to exceed the budgeted amount or Five Thousand Dollars
($5,000.00) each, whichever is lesser.
(2)
Gasoline, road
gravel, street patching material, salt, office supplies and other recurring
expenses needed in the usual and ordinary operation of the City government and
its several departments, in a sum not to exceed the budgeted amount for each
such purchases.
(3)
(3) Supplies
and miscellaneous equipment in a sum not to exceed the budgeted amount.
(b) The City Administrator may delegate the authority to make
individual purchases not exceeding Five Thousand Dollars ($5,000.00) to duly
appointed department heads for operating supplies, provided that the purchase
amount is within the department operating budget.
(c)
On all
purchases authorized to be made by the City Administrator which exceed Two Thousand
Five Hundred Dollars ($2,500.00), a memorandum shall be given to the Common
Council indicating the manner of purchase, price quotations and the reason for
the choice of the product or service.
(d)
Approval of
the Common Council shall be required for the following purchases:
(1) When the cost of an item exceeds Five Thousand Dollars
($5,000.00).
(2)
When the cost
of an item exceeds the budgeted amount or will cause the particular budget
account to be overdrawn.
(3)
When equipment
other than what was budgeted for is required.
(4)
When a vendor
has attempted to exert undue influence.
(e)
All purchases
made pursuant to this Section, excepting Subsection (b), shall be initiated by
purchase order form which shall be distributed as follows:
(1)
Original to
vendor.
(2)
Second copy to
City Administrator for chronological file.
(3)
Third copy to
City Comptroller for accounts payable file.
(4)
Fourth copy to
requesting department.
(f)
All contracts
shall be signed by the Mayor and Clerk, unless otherwise provided by resolution
or ordinance, and approved as to form by the City Attorney. No contract shall
be executed on the party of the City until the Comptroller shall have
countersigned the same and an endorsement thereon showing that sufficient funds
are in the treasury to meet the expense thereof or that provision has been made
to pay the liability that will accrue thereunder.
(a)
The City
Treasurer or his 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 he or she may then be serving, without giving a receipt therefor
in the manner specified by the Common Council.
(b)
Upon the
payment of any money (except for taxes as herein provided), the City Treasurer
shall make out a receipt in duplicate for the money so received. The Treasurer
shall charge the amount thereof to the Treasury and credit the proper account.
The payment of the money to any receiving agent of the City or to the City or
to the Treasurer shall be safeguarded in such manner as the Common Council
shall direct.
State Law Reference:
Sec. 66.113,
The
City Treasurer is 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,
electric, and sewer bills, current water and sewer bills, contemplated
improvements, floodplain status, violations of the building and health codes
and similar information. Any such information sought shall be provided to the
person requesting it on said form. The City shall collect a fee of Fifty
Dollars ($50.00) for furnishing the complete status information for a property,
or Twenty-Five Dollars ($25.00) for providing only the utility status
information for a property. A minimum of
forty-eight (48) hours is required for preparation of a statement of real property
status.
Pursuant
to Sec. 62.15(1), Wis. Stats., the Common Council, by a vote of three-fourths
(3/4) of all the members thereof, may determine that any class of public
construction or any part thereof may be done directly by the City without
submitting the same for bids.
State Law Reference:
Sec. 62.15(1),
(a)
Real property
taxes and special assessments shall be paid in one (1) of the following ways:
(1)
In full on or
about January 31; or
(2)
In
installments under this Section.
(b) Real property taxes and special assessments may be paid in
three (3) installments. Each installment is due on the last day of the
following-designated months:
(1)
The first
installment--January;
(2)
The second
installment -- March;
(3)
The third
installment -- May.
(c) The minimum payment amount for installments is One Hundred
Dollars ($100.00), and the taxpayer must pay the remaining unpaid balance on
any installment date.
(d) All special charges and special taxes that are placed on the
tax roll shall be paid in full on or before January 31, and any amounts unpaid
as of that date are delinquent as of February 1.
(e) All taxes on personal property shall be paid in full on or
before January 31, and any amounts unpaid as of that date are delinquent as of
February 1.
(f) If any special assessments, special charges or special taxes
are entered in the tax roll as charges against a parcel of real property and
are delinquent under Subsection (d), the entire annual amount of real property
taxes on that parcel which is unpaid is delinquent as of February 1.
(g)
If the first
installment of real property taxes and special assessments is not paid on or
before January 31, the entire amount of the remaining unpaid taxes and special
assessments on that parcel is delinquent as of February 1.
(h)
If the second
or any subsequent installment payment of real property taxes or special assessments
is not paid by the due date specified in Subsection (b), the entire amount of
the taxes or special assessments that remain unpaid on that parcel are
delinquent as of the first day of the month after the payment is due.
(i)
Delinquent
payments with interest and penalty shall be paid as follows:
(1)
All general
property taxes, special assessments, special charges and special taxes that
become delinquent and are paid on or before July 31 shall be paid, together
with interest and penalties charged from the preceding February 1, to the City
Treasurer;
(2)
All general
property taxes, special assessments, special charges and special taxes that
become delinquent and are not paid under Subsection (i)(1) shall be paid,
together with interest and penalties charged from the preceding February 1, to
the County Treasurer.
(j)
The City
Treasurer shall retain the tax roll and make collections through July 31. On or
before August 15, the City Treasurer shall return the tax roll to the
(k)
Payment
priority shall be as follows:
(1)
If the City
Treasurer receives a payment from a taxpayer which is not sufficient to pay all
general property taxes, special charges, special assessments and special taxes
due, the Treasurer shall apply the payment to the amounts due, including
interest and penalties, in the following order:
a.
Special
charges.
b.
Special
assessments.
c.
Special taxes.
d.
General
property taxes.
(2)
The allocation
under Subsection (k)(1) above is conclusive for purposes of settlement under
Sections 74.25 to 74.305, Wis. Stats., and for determining delinquencies under
this Section.
(l)
Overdue or
delinquent real estate taxes, personal property taxes and special assessments
are subject to an interest charge of one and one-half percent (1-1/2%) per
month or fraction of a month.
(m)
In addition to
the interest charge, overdue or delinquent personal property taxes are subject
to a penalty of one-half of one percent (0.5%) per month or fraction of a
month. The penalty shall apply to any personal property taxes that are overdue
or delinquent and shall be calculated from January of the year in which such
taxes first become due.
(n)
Immediately
upon the sale or transfer of a business, the City Treasurer shall require
advanced payment of all personal property taxes based on the previous year's
mill rate multiplied by the premise's, property's or business's current year's
evaluation.
(a)
Legislative Findings.
(1)
Many areas of
the City which are in need of development or redevelopment have been used for
purposes which could have resulted in soil contamination and other
environmental problems;
(2)
State and
federal environmental laws and regulations place the responsibility for
environmental remediation on the owner of land regardless of whether the owner
caused or knew of the environmental problem;
(3)
Uncertainty
regarding environmental liability inhibits both public and private entities
from acquiring and improving areas of the City in need of development or
redevelopment;
(4)
It is in the
best interest of the City to encourage and facilitate remediation of
environmental problems and economic development; and
(5)
Blight
elimination, economic development and environmental protection are purposes for
which tax incremental financing was intended.
(b)
Purpose. City may
utilize tax incremental financing by creating tax incremental districts for
said purpose, undertaking public works and providing assistance to private
developers.
(c)
Remediation Program.
(1)
The City may:
a.
Acquire land,
undertake remediation and convey the land to developers;
b.
Make
contributions to the City of
c.
Establish a
fund to reimburse developers for remediation costs incurred by the developer
which, after environmental surveying and testing, were discovered and known at
the time a project is undertaken and remediated by the developer pursuant to a
plan approved by the City; and/or
d.
Establish a
fund to assist developers with remediation costs which, after environmental
surveying and reasonable testing, were not discovered or could not have been
known (e.g. change of law) at the time a project is undertaken.
(2) Remediation described in Subsections (c)(1)a. and b. above
shall be referred to as “primary” remediation and remediation described in
Subsections (c)(1)c. and d. shall be referred to as “secondary” remediation.
(d)
Program Discretionary.
Undertaking environmental remediation under this program shall be at the sole
discretion of the Common Council. Primary remediation will only be undertaken
for the most meritorious projects. The sole source of funds for the secondary
remediation assistance shall be positive tax increments generated by a
developer’s project. Each project, developer and remediation plan will be
judged by the criteria set forth below. The Common Council may reject any or
all proposed projects for any reason.
(e)
Project Criteria.
The nature and purposes of tax incremental financing requires that the City
only undertake projects requiring significant environmental remediation and/or
involving significant economic benefit to the City and other taxing
authorities. The significance of
environmental remediation shall be evaluated on the basis of the hazard presented
by the contaminants and the cost involved in remediation. The significance of
economic benefit shall be evaluated on the basis of increased tax base and
employment.
(f)
Developer Criteria.
Prior to agreeing to provide remediation assistance to the private developer,
the City shall consider the financial strength, experience and reputation of
the developer and the economic viability of the project. The City may engage
independent consultants in this regard or rely on reports, studies or financial
commitments provided by the developer.
(g)
Remediation Criteria.
Prior to agreeing to provide remediation assistance to a private developer, the
City shall require the developer to provide the City with an environmental
survey of the property and the remediation plan (including cost estimates and
quotations) for the project. The developer must provide the City with copies of
EPA/DNR remediation orders, related documents and correspondence. The developer
must provide the City with the name of the engineers which designed the
remediation and the contractors who will do the work. The City reserves the
right to insist that the developer obtain second opinions or quotes and engage
other engineers or contractors.
(h)
Development Agreements.
Any commitment to provide a developer with environmental remediation assistance
shall be pursuant to a Development Agreement. The Development Agreement may
include provisions regarding architectural quality and style. The Development
Agreement may also include provisions which would reimburse or compensate the
City for assisting the developer with environmental remediation.
3.2.1 Common Council
May Levy Special Assessments
3.2.2 Resolution and
Report Required
3.2.3 Costs That May
Be Paid By Special Assessment
3.2.4 Exemptions;
Deductions
3.2.5 Notice of
Proposed or Approved Project
3.2.6 Council Actions
After Hearing
3.2.7 Combined
Assessments
3.2.8 Council's
Power to Amend, Cancel or Confirm Special Assessment
3.2.9 Where
Cost of Improvement is Less Than Assessment
3.2.10 Appeals; Appealed
Assessments Payable When Due
3.2.11 Special Assessment
a Lien on Property
3.2.12 Special Charges
Permissible
3.2.13 Miscellaneous
Provisions
3.2.14 Special
Assessment Cost Policy
(a)
The City of
(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 Common Council.
(c)
The favored
procedure in the City for proceeding with making specially assessable public
improvements as generally set forth in this Chapter is not intended in any way
to disregard or to bar proceeding under other methods provided by law or making
of public improvements and for the levying of assessments therefor. Nor is this
Chapter intended to be an exhaustive, detailed re-codification of the state law
under said statutory section. Detailed requirements still require reference to
said statutory section and the subsections thereunder. The purpose hereof is to
generally define and establish local procedures.
State Law Reference:
Sec. 66.62,
(a)
Public
improvements carried out pursuant to Section 66.60, Wis. Stats., and this
Chapter shall be initiated by a preliminary resolution presented to the Council
by the City Engineer, which resolution shall declare the Council's intention to
exercise its assessment powers for such municipal purpose(s), describe the
same, the limits of the proposed assessment district, the number of
installments in which special assessment may be paid or that the number of
installments will be determined at hearing thereon, and direct the City
Engineer to make a report thereon. After adoption of such preliminary
resolution by the Common Council, copies thereof shall be forwarded by the City
Clerk to the City Engineer. The City Clerk shall forthwith, after adoption of
such preliminary resolution, obtain a list of the names and addresses of all
interested persons, if with reasonable diligence their names and addresses may
be obtained, and forward the same to the City Engineer. Upon receipt of copy of
such preliminary resolution, the City Engineer shall prepare the report
thereon.
(b)
The report
required by Subsection (a) shall consist of:
(1)
Preliminary or
final plans and specifications.
(2)
An estimate of
the entire cost of the proposed work or improvement.
(3)
An estimate,
as to each parcel of property affected, of:
a.
The assessment
of benefits to be levied.
b.
The damages to
be awarded for property taken or damages.
c.
The net amount
of such benefits over damages or the net amount of such damages over benefits.
(4)
A statement
that the property against which the assessments are proposed is benefited,
where the work or improvements constitute an exercise of the police power. In
such case, the estimates required under Subsection (3) shall be replaced by a
schedule of the proposed assessments.
(5)
A copy of the
report when completed shall be filed with the City Clerk for public inspection.
(c) When the Common Council determines by resolution that the
hearing on the assessments be held subsequent to the completion of the work or
improvement or rendering of the service, the report required by Sec. 66.60(3),
Wis. Stats., and Subsections (a) and (b) above still contain a statement of the
final cost of the work, service or improvement in lieu of an estimate of the
cost.
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, a reasonable charge for. the
services of the administrative staff of the City and the cost of any
architectural, engineering and legal services, 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 Common Council.
(a)
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 City.
(b)
A parcel of land
against which has been levied a special assessment for the sanitary sewer or
water main laid in one of the streets upon which it abuts shall be entitled to
such deduction or exemption as the Common Council determines to be reasonable
and just under the circumstances of each case when a special assessment is
levied for the sanitary sewer or water main laid in the other street upon which
such comer lot abuts. Under any circumstances the assessment will not be less
than the long way of such lot. The Common Council may allow a similar deduction
or exemption from special assessments levied for any other public improvement.
(a)
Notice Requirements.
On the completion and filing of the report and final resolution with the City
Clerk required in Section 3-2-2(b)(5) of this Chapter, the City Clerk shall
prepare a Notice of Hearing, which notice shall comply with Sec: 66.60(7), Wis.
Stats., and state the nature of the proposed or approved work or improvement,
the general boundary lines of the proposed assessment district and the place
and time at which the report may be inspected. In publishing the .Notice of
Hearing, the City Clerk shall set the place and time at which all interested
persons, their agents or attorneys may appear before the Common Council or
Committee thereof and be heard concerning the matters contained in the
preliminary resolution and report. Such notice shall be signed by the City
Clerk who shall cause the same to be published at least once in the official
newspaper and shall mail a copy of such notice at least ten (10) days before
the hearing to every interested person whose post office address is known or
can be ascertained with reasonable diligence. The hearing shall commence not
less than ten (10) days and not more than forty (40) days after the publication
or mailing of said notice.
(b)
Waiver of Notice, Assessments Under. The Council may, without any notice of hearing, levy and
assess the whole or any part of the cost of any municipal work or whole or any
part of the cost of any municipal work or improvement as a special assessment
upon the property specifically benefited thereby whenever notice and hearing
thereon is in writing waived by all the owners of property affected by such
special assessment. In such cases, the procedure shall be the same as
hereinbefore provided excepting for the noticing and holding of public hearing
thereon.
(a)
After the
hearing, the Common Council may:
(1)
Approve,
disapprove, modify or re-refer the report to the City Engineer with such
directions as it deems necessary to change the plans and specifications as to
accomplish a fair and equitable assessment.
(2)
Continue the
public hearing, preliminarily approve plans and specifications and, if the
project requires advertising for bids, authorize and direct the advertisement
therefor with a date certain for consideration and taking action thereon,
inclusive of action on said report and action on final resolution.
(b)
If an
assessment be made against any property and an award of compensation or damage
be made in favor of the property, the Common Council shall assess only the
difference between such assessment of benefits and the award of compensation or
damage.
(c)
(1) If the work or improvement has not been
previously authorized or approved, the Common Council 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.
(3)
If the work or
improvement has been approved by the Common Council or work commenced or
completed prior to the filing of the report or prior to the hearing, then the
Common Council shall by resolution confirm the report as made or modified and
provide for payment in whole or in part by assessment.
(d)
The City Clerk
shall publish the final resolution and installment assessment notice as
required in Section 3-2-2 of this Chapter.
(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 Section 66.60(12), Wis.
Stats., or any other applicable provision of law.
(f)
As soon as the
assessable cost of such work or improvement is finalized, the City Clerk shall
issue respective special assessment notices for each property affected and
specifying the manner in which payment is to be made and shall send copy of the
respective assessment affecting each property to each owner's post Office
address that is known or can be obtained with reasonable diligence.
If
more than a single improvement is undertaken, the Common Council may combine
the assessments as a single assessment on each property affected except that
the property owner may object to any one or more of said improvements.
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 Common Council
determines to reconsider an assessment, it is empowered, after giving notice as
required in Section 3-2-5 to amend, cancel or confirm any prior assessment; and
notice of this amending, canceling or confirming be given by the City Clerk as
provided in Section 3-2-6 of this Chapter.
If
the cost of the work or improvement is less than the assessment levied, the
Common Council without notice or hearing shall reduce each assessment
proportionately. If the assessment has been paid either in part or in full, the
City shall refund the property owner such overpayment.
(a)
Any person
against whose property a special assessment is levied under this Chapter may
appeal therefrom in the manner prescribed by Section 66.60(12) of the Wisconsin
Statutes, as amended, within forty (40) days of the date of the final
determination of the Common Council.
(b)
Pursuant to
Section 66.60(f), 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.
(a)
Assessments for Public Improvements. The cost of installing, constructing or laying sanitary
sewers, storm water sewers, or water mains to be installed along or in any
street, alley or highway or across or in any lot or parcel of land shall be
charged to the extent of the whole cost thereof to the property benefited
thereby and assessments shall be made against said property under Sec. 66.60,
Wis. Stats. The cost of installing, constructing or laying, paving, or curbs
and gutters or sidewalks, or other public improvements other than sewer and
water mains to be installed along or in any street, alley or highway, or across
or in any lot or parcel of land shall be charged to the extent of the whole
cost thereof to the property benefited thereby, and assessments shall be made
against said property under Sec. 66.60, Wis. Stats. The cost assessed against
any property may include, as determined by the Common Council, the direct and
redirect cost thereof, the damages occasioned thereby, the interest on bonds or
notes issued in anticipation of the collection of the assessments for
properties electing an installment plan under Sec. 66.54, Wis. Stats., a
reasonable charge for the services of the administrative staff of the City and
the cost of any architectural, engineering and legal services, and any other
item of direct or indirect cost which may be reasonably 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 governing body.
(b)
Assessment a Lien.
Pursuant to Subsection (13) of Section 66.60, Wis. Stats., any special
assessment levied under this Chapter shall be a lien on the property against
which it is levied on behalf of the City. The Common Council shall provide for
the collection of such assessments and may establish penalties for payment
after the due date. The Common Council 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 resolution by the Common Council by allocating all or part of the
cost of the property served. Such resolution setting forth the property
location, the current service rendered by the City and the special charge
therefor or cost thereof. Such resolution for special charges may include snow
and ice removal, weed elimination, street sprinkling oiling or tarring, repair
of sidewalks or curb and gutter, garbage and refuse disposal, sewer and water
service and tree care or removal. The provision for notice of such charges
shall be optional with the Common Council except that in the case of street,
sidewalk, curb or gutter repair, a Class 1 notice published in the official
City newspaper at least twenty (20) days before the hearing or proceeding and a
copy of such notice mailed to every interested person whose post office address
is known, at least ten (10) days before the hearing or proceeding. Such notice
shall specify that on a certain date a hearing will be held by the Common
Council as to whether the service in question shall be performed.
(b)
Special
charges for current services shall not be payable installments. If not paid
within the period fixed by the Common Council in said resolution, such
delinquent special charges, pursuant to Section 3-2-11, shall become a lien on
said property as of the date of such delinquency and shall automatically be
extended upon the current or next tax roll as a delinquent tax against the
property, as provided by Section 66.60(16) of the Wisconsin Statutes. and all
proceedings in relation to the collection, return and sale of property for
delinquent real estate taxes shall apply to such special charge. Notice of
special charges for current services need not be given except as required by
Sec. 66.60(16) of the Wisconsin Statutes, as amended.
(c) Section 3-2-2(a) of this Chapter shall not be applicable to
proceedings under this Section.
State Law Reference:
Sec. 66.60(16),
(a)
If any
assessment or charge levied under this Chapter is invalid because such Statutes
are found to be unconstitutional, the Common Council may thereafter reassess
such assessment or charge pursuant to the provisions of any applicable law.
(b)
The Common
Council 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 is waived in writing by property owners affected.
(c)
Notwithstanding
any other provision of law, or this or other ordinance or resolution, it is
specifically intended and provided by this Chapter that the City 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.
Benefited
property owners shall be responsible for the following portion of the cost of
special assessment-based projects:
(a)
Sidewalks (new) --
One hundred percent (100%).
(b)
Streets Serving Residential Areas. -- Nine Dollars ($9.00) per linear front foot in 1995, and
each year thereafter adjusted by the current consumer price index: or the
actual cost of curb and gutter construction with overhead costs, whichever is
higher.
(c)
Sanitary Sewer and Water Lines -- One hundred percent (100%).
(d)
Storm Sewers --
Not financed by special assessments. Supp.
12-95
(e)
Streets Serving Industrial/Commercial Areas -- Property owners pay one hundred percent (100%) of the cost
in excess of the cost of constructing a residential street.
(f)
Alleys --
One hundred percent (100%).
3.3.1 Designation of Public Records;
Definitions
3.3.2 Duty to Maintain Records
3.3.3 Legal Custodians of the Records of
the City
3.3.4 Powers of the Official Legal
Custodian of City Records
3.3.5 Procedure
for the Release, Inspection and Reproduction of Records and Property of the
City
3.3.6 Fee
Schedule for the Location and/or Reproduction of the Records and Property of
the City
3.3.7 Indemnification of the Official
Legal Custodians
3.3.8 Limitations on Right to Access
3.3.9 Destruction of Records
3.3.10 Preservation
Through Microfilm
(a)
Designation of Public Records. The City hereby recognizes and designates all of its
records as defined by Sec. 19.32(2), Wis. Stats., as public records and
documents subject to release, inspection and reproduction as required by law.
(b)
Definitions.
(1)
"Authority"
means any of the following City entities having custody of a City record: an
office, elected official, agency, board, commission, committee, council,
department or public body corporate and politic created by constitution, law,
ordinance, rule or order; or a formally constituted sub-unit of the foregoing.
(2)
"Custodian"
means that officer, department head, division head, or employee of the City
designated under Section 3-3-3 or otherwise responsible by law to keep and
preserve any City records or file, deposit or keep such records in his or her
office, or is lawfully in possession or entitled to possession of such public
records and who is required .by this Section to respond to requests for access
to such records.
(3)
"Record"
means any material on which written, drawn, printed, spoken, visual or
electromagnetic information is recorded or preserved, regardless of physical form
or characteristics, which has been created or is being kept by an authority.
"Record" includes, but is not limited to, handwritten, typed or
printed pages, maps, charts, photographs, films recordings, tapes (including
computer tapes), and computer printouts. Record does not include drafts, notes,
preliminary computations and like materials prepared for the originator's
personal use or prepared by the originator in the name of a person for whom the
originator is working; materials which are purely the personal property of the
custodian and have no relation to his or her office; materials to which access
is limited by copyright, patent or bequest; and published materials in the
possession of an authority other than a public library which are available for sale,
or which are available for inspection at a public library.
(4)
"Direct
Cost" means the actual cost of personnel plus all expenses for paper,
copier time, depreciation and supplies.
(5)
"Actual
Cost" means the total cost of personnel including wages, fringe benefits
and all other benefits and overhead related to the time spent in search of
records.
(a)
Except as
provided under Section 3-3-9, each officer and employee of the City shall
safely keep and preserve all records received from his or her predecessor or
other persons and required by law to be filed, deposited or kept in his or her
office or which are in the lawful possession or control of the officer or
employee or his or her deputies, or to the possession or control of which he or
she or they may be lawfully entitled as such officers or employees.
(b)
Upon the
expiration of an officer's term of office or an employee's term of employment,
or whenever the office or position of employment becomes vacant, each such
officer or employee shall deliver to his or her successor all records then in
his or her custody and the successor shall receipt therefor to the officer or
employee, who shall file said receipt with the City Clerk. If a vacancy occurs
before a successor is selected or qualifies, such records shall be delivered to
and receipted for by the City Clerk, on behalf of the successor, to be
delivered to such successor upon the latter's receipt.
(a)
The City
hereby designates the positions of the City Administrator and City Clerk as the
official legal custodians of the public records of the City. It shall be the
responsibility of the individuals in those positions to execute all duties and
responsibilities of the City pursuant to
(b)
As the
official legal custodian of the records of the City, the individuals in these
positions shall be responsible to the City for the timely response to any
request for access to the public records of the City of
(c)
It is directed
that all employees of the City be informed in writing that the City
Administrator and City Clerk have been designated the official legal custodians
of the public records of the City of
(a)
All requests
for the release, inspection and/or reproduction of the public records of the
City shall be directed or referred to the City's official legal custodian.
(b)
The official
legal custodian is hereby vested with full legal power to make all necessary
decisions relative to the release, inspection and reproduction of public
records and is further granted all authority necessary to carry out all duties
and responsibilities required by either the Wisconsin Public Records and
Property Law (Sections 19.30 through 19.39, Wis. Stats.) or this Chapter.
(a)
The City
hereby adopts the following Notice (see Exhibit "A" -- Access to
Public Records) as the official procedure of the City in responding to requests
for the release, inspection or reproduction of the records and property of the
City.
(b)
This Notice is
intended to provide all necessary Information which might be required by a
member of the public in order to obtain access to the records and property of
the City. Any questions in regard to this Notice shall be directed to the
official legal custodian of the records of the City.
(c)
This Notice
may be modified from time to time by Common Council action, but, absent such
modification, the decisions of the official legal custodian of the records of
the City shall be in conformity with its provisions.
(d)
Copies of the
Notice hereby adopted shall be prominently displayed in appropriate locations
throughout the City, and a copy of the Notice shall be made available to any
member of the public upon a request for inspection or reproduction.
The
City hereby adopts the following fee schedule (see Exhibit "B" -- Fee
Schedule for Access to Public Records) to cover the actual costs relating to
the location and reproduction of any records of the City. It is intended that
this fee schedule shall cover the payment of the actual, necessary and direct
costs incurred in locating a document or in providing any person with a reproduction
of any of the records of the City. This schedule shall be reviewed annually by
the City and adjusted as the need arises.
Any
costs or fees incurred by the official legal custodians of the records of the
City shall be directly reimbursed by the City of
as
the personal liability of the custodians.
(a)
As provided in
Sec. 19.36, Wis. Stats., the following records are exempt from inspection under
this Chapter.
(1)
Records
specifically exempted from disclosure by state or federal law or authorized to
be exempted from disclosure by state law;
(2)
Any record
relating to investigative information obtained for law enforcement purposes if
federal law or regulations require exemption from disclosure or if exemption
from disclosure is a condition to receipt of aids by the state;
(3)
Computer
programs and files, although the material used as input for a computer
program/file or the material produced as a product of the computer program is
subject to inspection; and
(4)
Pursuant to
Sec. 905.08, Wis. Stats., a record or any portion of a record containing
information qualifying as a common law trade secret. 'Trade secrets" are
defined as unpatented, secret, commercially valuable plans, appliances,
formulas, or processes which are used for making, preparing, compounding,
treating or processing articles, materials or information which are obtained
from a person and which are generally recognized as confidential.
(b)
As provided by
Sec. 43.30, Wis. Stats., public library circulation records are exempt from
inspection under this Section.
(c)
In responding
to a request for inspection or copying of a record which is not specifically
exempt from disclosure, the legal custodian, after conferring with the City
Attorney, may deny the request, in whole or in part, only if he or she
determines that the harm to the public interest resulting from disclosure would
outweigh the public interest in full access to the requested record. Examples
of matters for which disclosure may be refused include, but are not limited to,
the following:
(1)
Records
obtained under official pledges of confidentiality which were necessary and
given in order to obtain the information contained in them.
(2)
Pursuant to
Sec. 19.85(1)(a), Wis. Stats., records of current deliberations after a
quasi-judicial hearing.
(3)
Pursuant to
Sec. 19.85(1)(b) and (c), Wis. Stats., records of current deliberations
concerning employment, dismissal, promotion, demotion, compensation,
performance, or discipline of any City officer or employee, or the
investigation of charges against a City officer or employee, unless such
officer or employee consents to such disclosure.
(4)
Pursuant to
Sec. 19.85(1)(d), Wis. Stats., records concerning current strategy for crime
detection or prevention.
(5)
Pursuant to
Sec. 19.85(1)(e), Wis. Stats., records of current deliberations or negotiations
on the purchase of City property, investing of City funds, or other City
business whenever competitive or bargaining reasons require nondisclosure.
(6)
Pursuant to
Sec. 19.85(1)(f), Wis. Stats., financial, medical, social or personal histories
or disciplinary data of specific persons which, if disclosed, would be likely
to have a substantial adverse effect upon the reputation of any person referred
to in such history or data.
(7)
Pursuant to
Sec. 19.85(1)(g), Wis. Stats., communications between legal counsel for the
City and any officer, agent or employee of the City, when advice is being
rendered concerning strategy with respect to current litigation in which the
City or any of its officers, agents or employees is or is likely to become
involved, or communications which are privileged under Sec. 905.03, Wis. Stats.
(8)
Pursuant to
Sec. 19.85(1)(h), Wis. Stats., requests for confidential written advice from an ethics board, and records of
advice given by such ethics board on such requests.
(d)
If a record
contains information that may be made public and information that may not be
made public, the custodian of the record shall provide the information that may
be made public and delete the information that may not be made public from the
record before release. The custodian shall confer with the City Attorney prior
to releasing any such record and shall follow the guidance of the City Attorney
when separating out the exempt material. If, in the judgment of the custodian
and the City Attorney, there is no feasible way to separate the exempt material
from the nonexempt material without unreasonably jeopardizing nondisclosure of
the exempt material, the entire record shall be withheld from disclosure.
(e)
Whenever the
Assessor, in the performance of the Assessor's duties, requests or obtains
income and expense information pursuant to Sec. 70.47(7)(af), Wis. Stats., or
any successor statute thereto, then such income and expense information that is
provided to the Assessor shall be held by the Assessor on a confidential basis,
except, however, that the information may be revealed to and used by persons:
in the discharging of duties imposed by law; in the discharge of duties imposed
by law; in the discharge of duties imposed by office (including, but not
limited to, use by the Assessor in performance of official duties of the
Assessor's office and use by the Board of Review in performance of its official
duties); or pursuant to order of a court. Income and expense information
provided to the Assessor under Sec. 70.47(7)(af), Wis. Stats., unless a court
determines that it is inaccurate, is, per Sec. 70.47(7)(af), not subject to the
right of inspection and copying under Sec. 19.35(1), Wis. Stats.
(a)
City officers
may destroy the following non-utility financial records of which they are the
legal custodians and which are considered obsolete, after completion of any
required audit by the bureau of municipal audit or an auditor licensed under
Chapter 442 of the Wisconsin Statutes, but not less than seven (7) years after
payment or receipt of any sum involved in the particular transaction, unless a
shorter period has been fixed by the State Public Records Board pursuant to
Sec. 16.61(3)(e), Wis. Stats., and then after such shorter period:
(1)
Bank
statements, deposit books, slips and stubs.
(2)
Bonds and
coupons after maturity.
(3)
Canceled
checks, duplicates and check stubs.
(4)
License and
permit applications, stubs and duplicates.
(5)
Payrolls and
other time and employment records of personnel included under the Wisconsin
Retirement Fund.
(6)
Receipt forms.
(7)
Special
assessment records.
(8)
Vouchers,
requisitions, purchase orders and all other supporting documents pertaining
thereto.
(b) City officers may destroy the following utility records of
which they are the legal custodians and which are considered obsolete after
completion of any required audit by the bureau of municipal audit or an auditor
licensed under Chapter 442 of the Wisconsin Statutes, subject to State Public
Service Commission regulations, but not less than seven (7) years after the
record was effective unless a shorter period has been fixed by the State Public
Records Board pursuant to Sec. 16.61(3)(e), Wis. Stats., and then after such a
shorter period, except that water stubs, receipts of current billings and
customers' ledgers may be destroyed not less than two (2) years after payment
or receipt of the sum involved or the effective date of said record.
(1)
Contracts and
papers relating thereto.
(2)
Excavation
permits.
(3)
Inspection
records.
(c) City officers may destroy the following records of which they
are the legal custodian and which are considered obsolete, but not less than
seven (7) years after the record was effective unless another period has been
set by statute, and then after such a period, or unless a shorter period has
been fixed by the State Public Records Board pursuant to Sec. 16.61(3)(e), Wis.
Stats., and then after such a shorter period.
(1) Contracts and
papers relating thereto
(2) Correspondence
and communications.
(3) Financial
reports other than annual financial reports.
(4) Justice
dockets.
(5) Oaths of
office.
(5)
Reports of
boards, commissions, committees and officials duplicated in the Common Council
proceedings.
(7) Election
notices and proofs of publication.
(8) Canceled
voter registration cards.
(9) Official
bonds.
(10) Police records
other than investigative records.
(11) Resolutions and petitions, providing the text of the same
appears in the official City minutes.
(d) Notwithstanding the above provisions appearing in this
Section, it is intended hereby that election materials may be destroyed
according to lesser time schedules as made and provided in Sec. 7.23, Wis.
Stats.
(e) Unless notice is waived by the State Historical Society, at
least sixty (60) days' notice shall be given the State Historical Society prior
to the destruction of any record as provided by Sec. 19.21(4)(a), Wis. Stats.
(f) Any tape recordings of a governmental meeting of the City
may be destroyed, erased or reused no sooner than ninety (90) days after the
minutes of the meeting have been approved and published, if the purpose of the
recording was to make minutes of the meeting.
Any
City officer or the director of any department or division of City government
may, subject to the approval of the City Clerk, keep and preserve public
records in his or her possession by means of microfilm or other photographic
reproduction method. Such records shall meet the standards for photographic
reproduction set forth in Sec. 16.61(7)(a) and (b), Wis. Stats., and shall be
considered original records for all purposes. Such records shall be preserved
along with other files of the department or division and shall be open to
public inspection and copying according to the provisions of state law and of
this Chapter.
PURSUANT TO WISCONSIN LAW, this Notice has previously been adopted by the City of
The
Common Council of the City of
THE
CITY IS SUBJECT TO THE
(a) Legal Custodians of
Public Records. The City has designated the City Administrator and City Clerk
as the official legal custodians of the records and property of the City. The
names of the individuals presently holding these positions can be obtained by
contacting the City Clerk of the City which is located at the following
address: City of
(b) Access Hours. Any
public record of the City will be made available for inspection at the offices
of the official legal custodian during normal, regular business hours upon
proper request. The normal, regular business hours of the offices of the City
are from 8:00 a.m. to 5:00 p.m., Monday through Friday, exclusive of holidays.
No original public records of the City shall be removed from the possession of
the official legal custodian. The official legal custodian shall be responsible
for designating where, when and how the public records of the City may be
inspected and copied. However, the decisions of the official custodian of the
records shall be governed by this Notice.
(c) Access Policies.
The policy of the City regarding the release, inspection and/or reproduction of
public records is as follows:
(1) After the receipt of any written request for access to the
public records of the City, the official legal custodian will attempt to make
such records available as soon thereafter as practical. In any event, every
request should be responded to within five (5) working days.
(2) If a request is denied, it will be denied in writing not later
than five (5) working days after the request has been made. If a public record
cannot be made available within five (5) working days, the official legal
custodian will inform the requestor when the record can be made available.
(3) If any records of the City are requested which are necessary
for the day-to-day operation of the City, then the official legal custodian may
arrange for the records to be inspected after normal working hours.
(4) If the official legal custodian determines that portions of
any records requested contain information which should not be released, the
custodian will edit such records to remove the material not to be released and
thereafter release the balance of the document.
(5) Any requests for computer records of the City will be referred
by the official legal custodian to the individual in charge of the equipment
involved to determine the cost of any computer search, printing charges and
possible time available on the machine. Since computer time can be expensive,
computer information will not be provided until the person requesting the
information is informed of the estimated costs.
(d) Written
Requests.
(1) It is the general policy of the City that the City will not
respond to oral requests for records of the City and, therefore, all requests
for any records of the City must be submitted in writing to the official legal
custodian. It is not necessary that any person requesting access to the records
of the City identify himself or herself in order to obtain a record, nor need
any person requesting access to the records of the City state any reason for
his or her request.
(2) Any written request for a record must reasonably describe the
record or information sought. If the official legal custodians cannot
reasonably determine what records or information are being requested, the
request shall be denied in writing and the reason for the denial shall be
stated in the written denial.
(e) Copies. Any person
shall have not only the right to inspect the records of the City, but also the
right to receive a reproduction of such records. In the event that a person
files a written request for reproduction of any of the records of the City,
that person shall be informed of the costs of locating and producing any of the
records of the City as are established in Exhibit B -- Fee Schedule for
Access to Public Records.
I. Costs
of Locating Documents.
(a) Most of the City of
(b) Some of the records of the City are in off-site storage,
archived, not online on the City of
(c) The City will determine the cost of locating a record by
using the hourly rate of Twenty-one Dollars ($21.00) per hour for employees
involved in attempting to locate the record.
II. Reproduction
Expenses.
(a) Costs of copying and reproduction of records where equipment
is available:
(1) Twenty-five Cents ($.25) per page.
(2) There will be no cost charged for clerical employees' time in
photocopying any fewer than ten (10) copies.
(3) If more than ten (10) pages are to be copied, then an hourly
charge of Twenty-one Dollars ($21.00) per hour shall be paid in advance by the
person making the request on a one-fourth (1/4) hourly basis.
(4) The actual cost to the City of the tapes or other medium used
for reproduction shall also be paid by the person making the request.
(b)
Costs of
reproduction of records where equipment is not available within the City.
(1) If equipment necessary for any reproduction is not available
within the City, then the City will rent whatever equipment is necessary to
perform the function and will bill the requestor for such rental fee. The cost
charged will be the actual costs paid by the City of
(2) Items in such a situation would include, but would not be
limited to, audio or video tape reproduction equipment, microfilm or fiche or
ultra fiche reproduction equipment, assorted computer hardware and software.
(3) The actual cost to the City of the tape or other medium used
for reproduction shall also be prod by the person making the request.
III. Disputes.
The official legal custodian of the records of the City
shall report any disputes which arise under this fee schedule to the Common
Council and shall recommend to the Common Council such modifications and
revisions as he deems necessary.
IV. Payment
of Fees.
(a) The official legal custodian of the records of the City may
require the payment of costs provided herein in advance.
(b) The official legal custodian of the records of the City may,
in his sole discretion, elect to waive the imposition of the costs provided for
herein.
3.4.1 Hotel-Motel Room
Tax
(a)
Short Title.
This Section shall be known as the Hotel-Motel Room Tax Ordinance of the City
of
(b)
Imposition-Rate Definitions. For the privilege of furnishing, at retail, rooms or
lodging to transients by hotel keepers, motel operators or other persons
furnishing accommodations that are available to the public irrespective of
whether membership is required for use of the accommodations, a tax is hereby
imposed upon the retailers at the rate of seven percent (7%) of the gross
receipts from the lease or rental of such accommodations, rooms or lodging,
within the City of Glendale. In this Section, "transient,"
"hotel" and “motel” have the meanings set forth in Sec. 77.52(2)(a)1,
Wis. Stats.
(c)
Exemption from Selective Sales Tax. Any tax so imposed shall not be subject to the selective
sales tax imposed by Sec. 77.52(2)(a)1, Wis. Stats.
(d)
Distribution
of Tax Collected. For each calendar year during which
such tax is collected, the City Treasurer, subject to annual review and
approval of the Common Council, shall allocate a minimum of $150,000 of the
room tax collected to a special fund entitled, “Glendale Promotion and
Marketing.” The maximum annual
allocation to the special fund of the room tax collected shall not exceed forty
percent (40%) of the amount collected in the previous year. The Glendale Convention, Visitors and
Business Association, Inc. shall be responsible for the promotion and marketing
of the City of
(e)
(1)
Every person
engaged in such business in the City of Glendale shall file at the times
required in Subsection (e)(2) hereof a report with the City Treasurer as to the
gross receipts received from the furnishing at retail of rooms or lodging to
transients. Such report shall include gross receipts from the beginning to the
end of the previous month and shall be deemed timely filed if received or
postmarked on the due date. Each retailer shall also furnish a copy of his
state sales tax report.
(2) Such report shall be filed each month at the same time such
person is required to file his state sales tax report, if such state report is
required to be filed monthly. If not so required, such City report shall be
filed on the 20th day of each month.
(f)
Payment. At the time
such report is filed, there shall be paid to the City Treasurer the amount of
tax hereby imposed by this Section.
(g)
Board of Tax Review.
Any person who shall question the tax herein levied may file a petition setting
forth the reason for the challenge of the tax, and the merits of such challenge
shall be determined by a Board of Tax Appeals which shall consist of the City
Treasurer, the Mayor and the Alderman. As a condition to such a review, payment
of the tax challenged shall be required, and if the tax has been wrongfully
assessed, it shall be returned to the person who has paid such tax under
protest.
(h)
Interest and Penalties.
(1)
All unpaid
taxes shall bear interest at the rate of one and one-half percent (1-1/2%) per
month from the due date of the return.
Failure to pay the tax, or delinquent payment of such taxes, shall be
subject to a One Hundred Dollar ($100.00) late filing penalty in addition to
the interest imposed herein.
(2)
If a false or
fraudulent return is filed with the intent in either case to defeat or evade
the tax imposed by this Section, a penalty of fifty percent (50%) of the tax
due shall be paid in addition to the tax, interest and late filing penalty.
3.5.1 Disposal of
Surplus City Property
3.5.2 Lost
and Abandoned Property or Property Seized Pursuant to a Search Warrant or
Seized Without a Search Warrant
(a)
Definitions.
(1)
"
a.
The item or
its function has been totally replaced by other City property and no probable
future function exists for it; or
b.
The City no
longer performs the service for which the item was purchased and no other
service can reasonably be provided by the item; or
c.
The item is no
longer able to reliably or economically perform the work required of it.
(2)
Surplus
property as defined in this Chapter shall not include land or buildings but
shall include fixtures and such salvage as may be taken from a building without
structural damage when such fixtures and salvage are not part of a demolition
contract.
(b)
Determination of
(1)
Whenever an
item of City property is determined to be surplus City property on the basis
that the City no longer performs the service for which the item was purchased,
the Common Council, upon the recommendation of the City Administrator, shall
determine whether or not the item is surplus City property.
(2)
Whenever the
fair market value of the item is more than Five Hundred Dollars ($500.00), the
Common Council shall determine whether or not the item is surplus City
property.
(c)
Disposition of
(1)
Whenever the
Common Council determines that an item of property is surplus City property, it
shall dispose of such property as it determines.
(2)
Whenever the
fair market value of an item is more than Five Hundred Dollars ($500.00) and
the Common Council, upon the recommendation of the City Administrator, has
determined, pursuant to the previous Subsection, that the item is surplus City
property, the department head responsible for the items shall dispose of the
property by:
a.
Donation to a
nonprofit organization or to a governmental agency; or
b.
Public
auction; or
c.
d.
Negotiated
sale.
(3)
In the event
of a public auction or sale by sealed bid, the item will be sold in
"as-is" condition to the person submitting the highest bid provided,
however, that a lower bid submitted by a nonprofit organization or governmental
agency may be accepted by the Common Council. The department head responsible
for the item shall determine the time in which the successful bidder must
remove the item. In the event the item is not removed within that time, the
item shall revert to the City and the amount of the bid shall be forfeited to
the City. In the event no bids are received, the item shall be disposed of as
directed by the Common Council.
(4)
No public
auction or awarding of bids shall occur under this Chapter unless a description
of the item to be sold and an advance notice of the time and place for such
auction or bid submission is first published as a Class 2 notice in the
official City newspaper.
(5)
Whenever the
fair market value of an item is Five Hundred Dollars ($500.00) or less and the
Common Council has determined, pursuant to the previous Section, that it is
surplus City property, the item shall be
either disposed of as set forth in Subsection (c)(2) above or destroyed.
(d)
Determination of Fair Market Values. Whenever this Chapter requires a determination of the fair
market value of an item of property, that determination shall be made by the
department head responsible for the property, whose decision shall be final.
(e)
Authority to Dispose of Property.
(1)
Except for
library materials used by the public library for lending purposes, only the
Common Council may dispose of City property which is not surplus City property.
(2)
Whenever this
Section provides for an auction or other disposition of any property, the
Common Council shall be authorized to hire an auctioneer or take such other
action as is necessary to properly dispose of the property provided, however,
that the fees of such auctioneer and all such costs, other than those for City
labor and the use of City property, do not exceed the payment received by the
City from the auction or sale of the property.
(a)
City Custody of Lost or Abandoned Property.
(1)
Property which
appears to be lost or abandoned, discovered by officers or turned in to the
Police Department by citizens shall be disposed of according to this Section.
(2)
Property
seized by the Police Department pursuant to a search warrant or seized without
a search warrant shall be disposed of according to this Section.
(3)
All property
covered by this Section will be examined by the Police Department for
identifying marks in an attempt to determine the owner, if the owner is not
otherwise known. If identifying marks are present and the Police Department is
reasonably able to determine who the owner may be through such identifying
marks, the Police Department shall make reasonable efforts to notify the owner
that the property is in the custody of the Police Department and may be claimed
by contacting the Police Department and providing sufficient proof of
ownership, except that property specified in Subsections (b)(1), (b)(2), and
(b)(3) of this Section shall be disposed of as provided in those Subsections.
If no claim for ownership is made within thirty (30) days of the date of such
notice, the property shall be disposed of according to this Section. If no
identifying marks are present or the
Police Department is unable to reasonably determine who the owner may be, the
property shall be taken into custody by the Police Department and disposed of
according to this Section.
(4)
No City
employee shall keep for his or her own use property found in the course of duty
nor take possession of property during off-duty hours when the discovery was
made while on duty.
(5)
The Chief of
Police shall permit citizens to claim lost property if they can provide
sufficient proof that they are rightful owners. Such lost property shall be
disposed of according to this Section not earlier than twelve (12) months after
the Police Department has taken possession of the property if the rightful
owner has not made a claim for its return.
(6)
No City
employee shall receive any lost, stolen, abandoned or other unclaimed property
from the Police Department, unless that person receives a written receipt
signed by the Chief of Police, a copy of which shall remain with the City
Clerk.
(b)
Disposal Procedures.
(1)
Firearms and
Ammunition. If a firearm or
ammunition is not required for evidence or use in further investigation and has
not been disposed of pursuant to a court order at the completion of a criminal
action or proceeding, the firearm or ammunition may be returned to the rightful
owner, except that the firearm or ammunition shall not be returned to any
person who committed a crime or ordinance violation under this Code involving
the use of the firearm or ammunition, and the firearm or ammunition shall not
be returned to the owner if he/she had prior knowledge of and gave consent to
the commission of a crime or ordinance violation under this Code. In this
Section, "crime" includes an act committed by a juvenile or
incompetent adult which would have been a crime if the act had been committed
by a competent adult.
a.
If a firearm
or ammunition was seized pursuant to a warrant or seized without a warrant in a
criminal action, investigation or proceeding, the Police Department shall make
reasonable efforts to notify all persons who have or may have an authorized,
rightful ownership interest in the firearm or ammunition that any person
claiming the right to possession of the firearm or ammunition may, within
thirty (30) days of the date of such notice, apply for its return to the
circuit court for the county in which the firearm or ammunition was seized or
where the search warrant was returned, pursuant to Sec. 968.20, Wis. Stats. If,
within thirty (30) days after such notice, an application under Sec. 968.20,
Wis. Stats., is not made, the seized firearm or ammunition shall be shipped to
and become the property of the State Crime Laboratories or another agency or company
certified by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) to
accept and destroy confiscated weapons.
b. In all other cases, the
Police Department shall make reasonable efforts to notify the rightful owner of
the firearm or ammunition that the owner may apply for the return of the
firearm or ammunition by contacting the Glendale Police Department within
thirty (30) days of such notice and providing sufficient proof of ownership. If
the rightful owner fails to contact the Police Department within thirty (30)
days of such notice or fails to provide sufficient proof of ownership, the
firearm or ammunition shall be shipped to and become the property of the State
Crime Laboratories or
another agency or company certified by the Bureau of Alcohol, Tobacco, Firearms
and Explosives (ATF) to accept and destroy confiscated weapons.
(2) Illegal or Contraband Property. Property which cannot
be legally possessed shall be destroyed.
(3) Property Seized Pursuant to Sec. 951.165.
(4) Lost Property. Property which is found by persons and
delivered to the Chief of Police for the purpose of locating the former owner
and which has not been claimed by the former owner within twelve (12) months
from the date the Police Department took custody of the property shall not be
considered abandoned or unclaimed under this Section until thirty (30) days after
mailing to the person finding the property a notice that he may claim
ownership, of said property. The Chief of Police shall determine what portion,
if any, of the property or its value shall be given the finder. This provision
shall not apply to any City employee finding property in the regular course of
his employment.
(5) Other Classes of Property. All other property which has
been seized by the Police Department pursuant to a search warrant or without a
search warrant, abandoned, lost, or remained unclaimed for a period of thirty
(30) days after the taking of possession of the same by the City shall be
disposed of as follows, except that if the property is usable for City
operations the property need not be sold at auction but may become the property
of the City.
a.
Vehicles.
Vehicles shall be disposed of as set forth in the applicable provisions of
Title 10, Chapter 5, of this Code of Ordinances.
b.
Intoxicating
Liquor and Fermented Malt Beverages. Intoxicating liquor and fermented malt
beverages shall be destroyed.
c.
Explosives,
Flammable or Other Material Proving a Danger to Life or Property. Any
explosive, flammable, or other material proving a danger to life or property
may be disposed of immediately upon taking possession thereof. The Chief of
Police and the Fire Chief are hereby authorized to determine the disposal
procedure, provided, however, that any such procedure will attempt to return to
its rightful owner any such material which appears to have been stolen and
which has a commercial value in normal business and does not pose an immediate
threat to life or property.
d.
Other Property
with a Fair Market Value of One Hundred Dollars ($100.00) or Less. An item of
property with a fair market value of One Hundred Dollars ($100.00) or less may
be disposed of by the Chief of Police, or the department head responsible for
the item; by: donation to a non-profit organization or to a governmental
agency; public auction; sale by sealed bid; or negotiated sale. Perishable
property which deteriorates to a fair market value of less than One Hundred
Dollars ($100.00) shall be destroyed.
e.
Other Property
with a Fair Market Value of Over One Hundred Dollars ($100.00). An item of
property with a fair market value of more than One Hundred Dollars ($100.00)
shall be sold at public auction or by sealed bid.
(6) Disposal of Property.
The Chief
of Police, with the approval of the City Administrator, shall dispose of all
personal lost, found, stolen, abandoned, evidentiary, confiscated or surplus
City property that is delivered to his/her control or possession in accordance
with Section 66.28, Wis. Stats.
The Police
Department may dispose of such property that has remained unclaimed for a
period of 30 days by public auction, a sale bid by contract, a trade on other
property to be acquired by the City, or retention for use of the City. If the property is not disposed of at a
public auction, the Police Department shall maintain an inventory of the
property, a record of the date and method of disposal, including the
consideration received for the property, if any, and the name and address of
the person taking possession of the property, if any. The inventory shall be kept as a public
record for a period of not less than 2 years from the date of disposal of the
property.
A sale by
public auction may include the sale of items by use of an auction website via
the internet using a third party to assist in the sale of the items, provided
that a list shall be preserved of the articles so sold, the price for which
each was sold, and the names of the owners or supposed owners (if known) from
whom the articles were taken or received.
It shall not be necessary to publish a list of the articles to be sold,
but it shall be sufficient to give notice that the unclaimed articles remaining
at the police station which have remained unclaimed for 30 days, will be sold
at auction via the internet, naming the site.
The City shall also endeavor to include a copy of the notice on its
official website, although failure to do so shall not void any sale.
(7) Payment to City
Treasury. Any monies shall be turned
over to the City Treasurer, any items of appraised value may be sold by
accepting sealed bids, and any property deemed to be of usable value to the
City or any of its departments, may be assigned for use to that Department.
The Chief
of Police will maintain a record of all such items retained for public use for
a minimum of two years, after transfer of such property to another City
department.