22.01 ASSESSMENT OF TAXES
(1) Village Assessor. The Village assessor shall be appointed in the manner prescribed by §2.02(1) of this code.
(2) Aggregate Tax Stated on Roll. Pursuant to Wis. Stats. §70.65(2)(1977), the village clerk 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 of 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, firm or corporation against whom the tax is levied.
(3) Rates Stamped on Receipts. Pursuant to Wis. Stats. §74.08(1) (1977), in lieu of entering on each tax receipt the several amounts paid respectively for state, county, school, local and other taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the village treasurer. The treasurer shall cause to be printed or stamped on the tax receipt the separate proportion or rate of taxes levied for state, county, school, local or other purposes.
(4) Interest and Penalty. Pursuant to §74.80(2), Wis. Stats. the Village shall impose a penalty of 0.5% per month, or a fraction of a month, on any overdue or delinquent real estate taxes, personal property taxes, or special assessments. This penalty shall apply to all such taxes or assessments that become overdue or delinquent on or after January 1, 1982, and that are overdue or delinquent on the effective date of the ordinance or any date thereafter. This 0.5% monthly penalty is in addition to the 1% monthly interest assessed on overdue or delinquent real estate taxes, personal property taxes, and special assessments that is imposed pursuant to §74.80(1), Wis. Stats.
22.02 CLAIMS AGAINST VILLAGE
(1) Claims to be Audited by Clerk. All claims against the Village Treasury shall be audited by the village clerk. The clerk shall approve such claims only when the following conditions have been complied with:
(a) That funds are available therefor.
(b) That the item or service covered by such claim has been duly authorized by the proper official, department head or board or commission.
(c) That the term or service has been actually supplied or rendered in conformity with such authorization.
(d) That the claim is just and valid pursuant to law.
(2) Submission of Proof. The Village Clerk may require the submission of such proof and evidence as in his discretion he deems necessary to determine if a claim meets the requirements of (1) of this section.
(3) Clerk to Issue Monthly Report. At each regular monthly meeting of the Village Board, the Village Clerk shall submit a list of the claims approved since his last report, showing the date paid, name of claimant, purpose and amount.
(4) Annual Audit. The financial transactions and accounts of the Village shall be subject to an annual audit by the Wisconsin Department of Revenue.
(5) Clerk to File Bond. The Village Clerk shall be covered by a surety bond of not less than $5,000.
22.03 PUBLIC RECORDS
(1) Financial Records. Village Officers are empowered to destroy the following non-utility records under their jurisdiction after the completion of an audit by the Department of State Audit or an auditor licensed under chapter 442, Wis. Stats., but not less than 6 years after payment or receipt of the sum involved in the applicable transaction: