Jefferson City Municipal Code
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FINANCE AND TAXATION
3.01 Preparation of Tax Roll and Tax Receipts
3.02 Duplicate Treasurer's Bond Eliminated
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
3.02 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.
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. 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.
(b) Copies. The City shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
FINANCE AND TAXATION 3.03(3)
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.
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.
(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.
FINANCE AND TAXATION 3.09