Chapter 3.30
ALTERNATIVE CLAIM PROCEDURE FOR EXCESS TAX PAYMENTS
Sections:
3.30.030 Required procedures upon payment of excess amount over tax bill amount.
3.30.040 Required procedures upon determination of excess payment of tax bill amount.
3.30.050 Issuance of disbursement from treasury.
3.30.060 Mailing or delivery of refund check to taxpayer/claimant.
3.30.070 Required annual audit.
3.30.080 Fidelity bond requirement.
3.30.010 Purpose and intent.
It is the declared intent of this chapter that tax payments made in excess of the tax bill amounts shall be refunded pursuant to the procedures established under this chapter 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 Town Board, with the purpose of complying with Wis. Stat. § 74.03(2) (as adopted by 1997 Wisconsin Act 315). (2008 code § 2.10(1))
3.30.020 Authority.
This chapter is adopted pursuant to the authority granted to Town Boards under Wis. Stat. § 60.44(2), to adopt an alternative claim procedure for approving financial claims against the Town which are in the nature of bills and vouchers. (Ord. 2009-21 § 1. 2008 code § 2.10(2))
3.30.030 Required procedures upon payment of excess amount over tax bill amount.
Pursuant to Wis. Stat. § 60.34, upon receipt of tax payment in excess of the tax bill, the Town Clerk/Treasurer or Deputy Treasurer shall deposit as soon as practicable all payments in the name of the Town in public depositories designated by the Town Board. Upon verification by the Town Clerk/Treasurer or Deputy Treasurer that the payment as deposited has cleared and not been returned as “insufficient funds,” but not later than 15 days after depositing, the Clerk/Treasurer or Deputy Treasurer shall keep written records of the following:
1. The name and mailing address of the taxpayer for whom a refund in excess of the tax bill amount is due;
2. The amount of the refund in excess of the tax bill;
3. The date payment was received; and
4. Indication that the payment as made has cleared and not been returned as “insufficient funds.” (2008 code § 2.10(3))
3.30.040 Required procedures upon determination of excess payment of tax bill amount.
1. Upon determination by the Town Clerk/Treasurer or Deputy Treasurer that a taxpayer has made a tax payment in excess of the tax bill amount, the Town Clerk/Treasurer or Deputy Treasurer shall issue the normal voucher or authorization for payment of the refund of the excess amount over the tax bill amount upon finding the following:
a. Funds are available to pay the bill, assuming the tax payment has cleared and not been returned as is evidenced by the Treasurer’s notice.
b. The Town Board has authorized the refund of excess tax payments as established by the adoption of this chapter.
c. The refund is due in the amount noticed by the Town Clerk/Treasurer or Deputy Treasurer as a tax payment in excess of the amount of the tax bill.
d. The refund is a valid claim against the Town, being a payment in excess of the tax bill amount.
2. Further, the Town Clerk/Treasurer or Deputy Treasurer shall prepare monthly, to be submitted to the Town Board at each monthly board meeting a list of claims paid under this procedure, listing:
a. The amount of the claims;
b. The date paid;
c. The name of the taxpayer/claimant; and
d. That the payment was a refund for excess tax payment. (2008 code § 2.10(4))
3.30.050 Issuance of disbursement from treasury.
Upon approval of a voucher (or proper authorization) by the Town Clerk/Treasurer or Deputy Treasurer under the procedures listed in ETMC 3.30.040, a refund check payable to the taxpayer/claimant named in the voucher or authorization, and in the amount approved, shall be written by the Town Clerk/Treasurer or Deputy Treasurer and shall be issued not later than 15 business days from the date the tax payment was received by the Town Clerk/Treasurer or Deputy Treasurer in ETMC 3.30.030. (2008 code § 2.10(5))
3.30.060 Mailing or delivery of refund check to taxpayer/claimant.
Upon issuance of the proper countersigned refund check, pursuant to the procedure in this chapter, the refund check shall be delivered to the taxpayer/claimant or mailed to the last known mailing address of the taxpayer/claimant by the Town Clerk/Treasurer or Deputy Treasurer. (2008 code § 2.10(6))
3.30.070 Required annual audit.
Pursuant to Wis. Stat. § 66.0609(3), the Town Board shall authorize an annual detailed audit of its financial transactions and accounts by a public accountant licensed under Wis. Stat. Ch. 442 and designated by the Town Board. (Ord. 2009-21 § 1. 2008 code § 2.10(7))
3.30.080 Fidelity bond requirement.
The Town Clerk/Treasurer and Deputy Treasurer shall be covered by a fidelity bond of not less than $5,000, pursuant to Wis. Stat. § 66.0609(4). (Ord. 2009-21 § 1. 2008 code § 2.10(8))