Ordinance # 99-1
Tax Refunds
Alternative Claim Procedure for
Refunds of Tax Payments in Excess of
Tax Bill
It is Hereby Ordained by the Town
Board of Verona, Dane County as
follows:
Section 1. Purpose and Intent.
It; is the declared intent of this
ordinance that tax payments made in
excess of the tax bill amounts shall
be refunded pursuant to the
procedures established under this
ordinance 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
Sec. 74.03 (2) of Wis. Statutes (as
created by 1997 Wis. Act 315).
Section 2. Authority. This
ordinance in adopted pursuant to the
authority granted to town boards
under sec. 60.44 (2) of WI. Statutes
to adopt all alternative claim
procedure for approving financial
claims against the Town, which are
in the nature of bills and vouchers.
Section 3. Required Procedure
upon Payment of Excess Amount Over
Tax Bill Amount. Pursuant to
Sec, 60-34 of Wis. Statutes upon
receipt of tax payments in excess of
the tax bill, the Town
Clerk/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
Clark/Treasurer that the payment as
deposited has cleared and not been
returned as insufficient funds, but
not later than 10 days after
depositing, the Clerk/Treasurer
shall determine the name and mailing
address of the taxpayer for whom a
refund in excess of the tax bill
amount is due, the amount of the
refund in excess of the tax bill,
the date payment was received and
whether the payment as made has
cleared and not been returned as
insufficient funds.
Section 4. Required Procedures
Upon Determination of Excess Payment
of Tax Bill Amount. Upon a
determination of the Town
Clerk/Treasurer that a taxpayer has
made a tax payment in excess of the
tax bill amount, the Town
Clerk/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;
- Funds are available to pay the
bill, assuming the tax payment has
cleared and nor- been returned.
- The Town Board has authorized
the refund of excess tax payments
as established by the adoption of
this ordinance.
- The refund is due in the
amount; determined by the Town
Clerk/Treasurer as a tax payment
in excess of the amount of the tax
bill.
- The refund is a valid claim
against the Town, being a payment
in excess of the tax bill amount.
Further the Town Clerk/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 the amount of the claims,
the date paid, the name of the
taxpayer/claimant, and that the
payment was a refund for excess tax
payment.
Section 5. Issuance of
Disbursement from Local Treasury.
Upon approval of a voucher (or
proper authorization) by the Town
Clerk/Treasurer under the procedures
listed in Sec. 4 of this ordinance,
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 and
countersigned by the Town
chairperson pursuant to Sec. 66.042
of Wis. Statutes and shall be issued
not later than 15 business days from
the date the tax payment was
received by the Town
Clerk/Treasurer.
Section 6. Mailing or Delivery of
Refund Check to Taxpayer/Claimant.
Upon issuance of the proper
countersigned refund check, Pursuant
to the procedures in this ordinance,
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.
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