66.04(2)(a)2.
2. Bonds or securities issued or guaranteed as to principal and interest by the federal government, or by a commission, board or other instrumentality of the federal government.
66.04(2)(a)3.
3. Bonds or securities of any county, city, drainage district, technical college district, village, town or school district of this state.
66.04(2)(a)3s.
3s. Bonds issued by the University of Wisconsin Hospitals and Clinics Authority.
66.04(2)(a)4.
4. Any security which matures or which may be tendered for purchase at the option of the holder within not more than 7 years of the date on which it is acquired, if that security has a rating which is the highest or 2nd highest rating category assigned by Standard & Poor's corporation, Moody's investors service or other similar nationally recognized rating agency or if that security is senior to, or on a parity with, a security of the same issuer which has such a rating.
66.04(2)(a)5.
5. Securities of an open-end management investment company or investment trust, if the investment company or investment trust does not charge a sales load, if the investment company or investment trust is registered under the investment company act of 1940,
15 USC 80a-1 to
80a-64, and if the portfolio of the investment company or investment trust is limited to the following:
66.04(2)(a)5.a.
a. Bonds and securities issued by the federal government or a commission, board or other instrumentality of the federal government.
66.04(2)(a)5.b.
b. Bonds that are guaranteed as to principal and interest by the federal government or a commission, board or other instrumentality of the federal government.
66.04(2)(a)5.c.
c. Repurchase agreements that are fully collateralized by bonds or securities under
subd. 5. a. or
b.
66.04(2)(b)
(b) Any town, city or village may invest surplus funds in any bonds or securities issued under the authority of the municipality, whether the bonds or securities create a general municipality liability or a liability of the property owners of the municipality for special improvements, and may sell or hypothecate the bonds or securities. Funds of any employer, as defined by
s. 40.02 (28), in a deferred compensation plan may also be invested and reinvested in the same manner authorized for investments under
s. 881.01 (1).
66.04(2)(c)
(c) Any local government, as defined under
s. 25.50 (1) (d), may invest surplus funds in the local government pooled-investment fund. Cemetery care funds, including gifts where the principal is to be kept intact, may also be invested under
ch. 881.
66.04(2)(d)
(d) Any county, city, village, town, school district, drainage district, technical college district or other governing board as defined by
s. 34.01 (1) may engage in financial transactions in which a public depository, as defined in
s. 34.01 (5), agrees to repay funds advanced to it by the local government plus interest, if the agreement is secured by bonds or securities issued or guaranteed as to principal and interest by the federal government.
66.04(2m)
(2m) Delegation of investment authority. Any county, city, village, town, school district, drainage district, technical college district or other governing board, as defined in
s. 34.01 (1), may delegate the investment authority over any of its funds not immediately needed to a state or national bank, or trust company, which is authorized to transact business in this state if all of the following conditions are met:
66.04(2m)(b)
(b) The governing board renews annually the investment agreement under which it delegates its investment authority, and reviews annually the performance of the institution with which its funds are invested.
66.04(3)
(3) Celebration of holidays. A town, county, school board or school district may appropriate money for the purpose of initiating or participating in appropriate celebrations of any legal holiday listed in
s. 895.20.
66.04(4)
(4) Invested fund proceeds in populous cities, use. In any city of the first class, all interest derived from invested funds held by the city treasurer in a custodial capacity on behalf of any political entity, except for pension funds, shall be deemed general revenues of such city and shall revert to the city's general fund, conditioned upon the approval by such political entity evidenced by a resolution adopted for that purpose.
66.04 History
History: 1971 c. 41 s.
12;
1971 c. 154,
211;
1975 c. 164,
180,
422;
1977 c. 29,
182;
1977 c. 187 s.
135;
1977 c. 245,
272,
367,
447;
1979 c. 221,
293,
355;
1981 c. 187;
1983 a. 189 s.
329 (21);
1983 a. 192 s.
304;
1983 a. 368;
1987 a. 27,
399;
1989 a. 307;
1991 a. 39;
1993 a. 203,
263,
399;
1995 a. 27,
56,
336.
66.04 Cross-reference
Cross-reference: See also s.
157.50 (6) as to investment of municipal care funds.
66.04 Annotation
See note to 219.05, citing 62 Atty. Gen. 312, as to investments in savings and loan associations.
66.04 Annotation
Municipalities may only invest in certain specifically authorized bonds, securities, deposits, etc., and may not invest in mutual funds, even if assets of such funds consist solely of statutorily-allowed bonds and securities.
77 Atty. Gen. 274.
66.041
66.041
Local government audits and reports. Notwithstanding any other statute, the governing body of any county, city, village or town may require or authorize a financial audit of any municipal or county officer, department, board, commission, function or activity financed in whole or part from municipal or county funds, or if any portion of the funds thereof are the funds of such county, city, village or town. The governing body may likewise require submission of periodic financial reports by any such officer, department, board, commission, function or activity.
66.041 History
History: 1977 c. 29.
66.042
66.042
Withdrawal or disbursement from local treasury. 66.042(1)(1) Except as otherwise provided in
subs. (2) to
(5), in every county, city, village, town and school district, all disbursements from the treasury shall be made by the treasurer thereof upon the written order of the county, city, village, town or school clerk after proper vouchers have been filed in the office of the clerk; and in all cases where the statutes provide for payment by the treasurer without an order of the clerk, it shall hereafter be the duty of the clerk to draw and deliver to the treasurer an order therefor before or at the time when such payment is required to be made by the treasurer. The provisions of this section shall apply to all special and general provisions of the statutes relative to the disbursement of money from the county, city, village, town or school district treasury except
s. 67.10 (2).
66.042(2)
(2) Notwithstanding other law, a county having a population of 500,000 or more may, by ordinance, adopt any other method of allowing vouchers, disbursing funds, reconciling outstanding county orders, reconciling depository accounts, examining county orders, and accounting therefor consistent with accepted accounting and auditing practices, provided that the ordinance shall prior to its adoption be submitted to the department of revenue, which shall submit its recommendations on the proposed ordinance to the county board of supervisors.
66.042(3)
(3) Except as provided in
subs. (2),
(3m) and
(5), disbursements of the county, city, village, town or school district funds from demand deposits shall be by draft or order check and withdrawals from savings or time deposits shall be by written transfer order. Written transfer orders may be executed only for the purpose of transferring deposits to an authorized deposit of the public depositor in the same or another authorized public depository. The transfer shall be made directly by the public depository from which the withdrawal is made. No draft or order check issued under this subsection may be released to the payee, nor is the draft or order check valid, unless signed by the clerk and treasurer. No transfer order is valid unless signed by the clerk and the treasurer. Unless otherwise directed by ordinance or resolution adopted by the governing body, a certified copy of which shall be filed with each public depository concerned, the chairperson of the county board, mayor, village president, town chairperson or school district president, as the case may be, shall countersign all drafts or order checks and all transfer orders. The governing body may also, by ordinance or resolution, authorize additional signatures. In lieu of the personal signatures of the clerk and treasurer and such other signature as may be required, the facsimile signature adopted by the person and approved by the governing body concerned may be affixed to the draft, order check or transfer order. The use of a facsimile signature does not relieve any official from any liability to which the official is otherwise subject, including the unauthorized use of the facsimile signature. Any public depository shall be fully warranted and protected in making payment on any draft or order check or transferring pursuant to a transfer order bearing a facsimile signature affixed as provided by this subsection notwithstanding that the facsimile signature may have been placed thereon without the authority of the designated persons.
66.042(3m)
(3m) Any county, city, village, town or school district may process periodic payments through the use of money transfer techniques, including direct deposit, electronic funds transfer and automated clearinghouse methods. The county, municipal or school district treasurer shall keep a record of the date, payee and amount of each disbursement made by a money transfer technique.
66.042(4)
(4) Except as provided in
sub. (3m), if any board, commission or committee of any county, city, village, town or school district is vested by statute with exclusive control and management of a fund, including the audit and approval of payments therefrom, independently of the governing body, such payments shall be made by drafts or order checks issued by the county, city, village, town or school clerk upon the filing with him or her of certified bills, vouchers or schedules signed by the proper officers of such board, commission or committee, giving the name of the claimant or payee, and the amount and nature of each payment.
66.042(5)
(5) In cities of the 1st class, municipal disbursements of public moneys shall be by draft, order, check, order check or as provided under
sub. (3m). Checks or drafts shall be signed by the treasurer and countersigned by the comptroller. Orders shall be signed by the mayor and clerk and countersigned by the comptroller, as provided in the charter of such city. Disbursements of school moneys shall be as provided by
s. 119.50.
66.042(6)
(6) Withdrawal or disbursement of moneys deposited in a public depository as defined in
s. 34.01 (5) by a treasurer as defined in
s. 34.01 (7), other than the elected, appointed or acting official treasurer of a county, city, village, town or school district, shall be by endorsement, written order, draft, share draft, check or other draft signed by the person or persons designated by written authorization of the governing board as defined in
s. 34.01 (1). The authorization shall conform to any statute covering the disbursement of the funds. Any public depository shall be fully warranted and protected in making payment in accordance with the latest authorization filed with it.
66.042(7)
(7) No order may be issued by the county, city, village, town, special purpose district, school district, cooperative education service agency or technical college district clerk in excess of funds available or appropriated for the purposes for which the order is drawn, unless authorized by a resolution adopted by the affirmative vote of two-thirds of the entire membership of the governing body.
66.044
66.044
Financial procedure; alternative system of approving claims. 66.044(1)(1) The governing body of any village or of any city of the 2nd, 3rd or 4th class may by ordinance enact an alternative system of approving financial claims against the municipal treasury other than claims subject to
s. 893.80. The ordinance shall provide that payments may be made from the city or village treasury after the comptroller or clerk of the city or village audits and approves each claim as a proper charge against the treasury, and endorses his or her approval on the claim after having determined that the following conditions have been complied with:
66.044(1)(a)
(a) That funds are available therefor pursuant to the budget approved by the governing body.
66.044(1)(b)
(b) That the item or service covered by such claim has been duly authorized by the proper official, department head or board or commission.
66.044(1)(c)
(c) That the item or service has been actually supplied or rendered in conformity with such authorization.
66.044(1)(d)
(d) That the claim is just and valid pursuant to law. The comptroller or clerk may require the submission of such proof and evidence to support the foregoing as in that officer's discretion may be deemed necessary.
66.044(2)
(2) Such ordinance shall require that the clerk or comptroller shall file with the governing body not less than monthly a list of the claims approved, showing the date paid, name of claimant, purpose and amount.
66.044(3)
(3) The ordinance shall provide that the governing body of the city or village shall authorize an annual detailed audit of its financial transactions and accounts by a public accountant licensed under
ch. 442 and designated by the governing body.
66.044(4)
(4) Such system shall be operative only if the comptroller or clerk is covered by a fidelity bond of not less than $5,000 in villages and cities of the fourth class, of not less than $10,000 in cities of the third class, and of not less than $20,000 in cities of the second class.
66.044(5)
(5) If an alternative procedure is adopted by ordinance in conformity with this section, the claim procedure required by
ss. 61.25 (6),
61.51,
62.09 (10),
62.11 and
62.12 and other relevant provisions, except
s. 893.80, is not applicable in the city or village.
66.045
66.045
Privileges in streets. 66.045(1)
(1) Privilege for an obstruction or excavation beyond the lot line, or within a highway in any town, village, or city, other than by general ordinance affecting the whole public, shall be granted only as provided in this section.
66.045(2)
(2) Application therefor shall be made to the board or council, and the privilege shall be granted only on condition that by its acceptance the applicant shall become primarily liable for damages to person or property by reason of the granting of the privilege, be obligated to remove the same upon 10 days' notice by the state or the municipality and waive right to contest in any manner the validity of this section or the amount of compensation charged and that the applicant file such bond as the board or council require, not exceeding $10,000 running to the town, village, or city, and such third parties as may be injured, to secure the performance of these conditions. But if there is no established lot line and the application is accompanied by a blue print, the board or council may make such conditions as they deem advisable.
66.045(3)
(3) Compensation for the special privilege shall be paid into the general fund and shall be fixed, in towns by the chairperson, in villages by the president, and in cities by a board consisting of the board or commissioner of public works, city attorney and mayor.
66.045(4)
(4) The holder of such special privilege shall be entitled to no damages for removal of the obstruction or excavation, and if the holder shall not remove the same upon due notice, it shall be removed at the holder's expense.
66.045(5)
(5) Third parties whose rights are interfered with by the granting of such privilege shall have right of action against the holder of the special privilege only.
66.045(6)
(6) Subsections (1) to
(5) do not apply to public service corporations, or to cooperative associations organized under
ch. 185 to render or furnish telecommunications service, gas, light, heat or power, but such corporations shall secure permit from the proper official for temporary obstructions or excavation in a highway and shall be liable for all injuries to person or property thereby.
66.045(7)
(7) This section does not apply to such obstruction or excavation for not longer than 3 months, and for which permit has been granted by the proper official.
66.045(8)
(8) Obstruction or excavation by a city, village or town in any street, alley, or public place belonging to any other municipality is included in this section.
66.045(9)
(9) Anyone causing any obstruction or excavation to be made contrary to
subs. (1) to
(8) shall be liable to a fine of not less than $25 and not more than $500, or to imprisonment in the county jail for not less than 10 days nor more than 6 months, or to both such fine and imprisonment.
66.045 Annotation
See note to 81.15, citing Webster v. Klug & Smith, 81 W (2d) 334, 260 NW (2d) 686.
66.046
66.046
Street barriers; neighborhood watch signs. 66.046(1)(1) The governing body of a city, village or town may set aside streets or roads that are not a part of any federal, state or county trunk highway system for the safety of children in coasting or other play activities, and may obstruct or barricade such streets or roads to safeguard the children from accidents. The governing body of the city, village or town shall erect and maintain thereon barriers or barricades, lights, or warning signs therefor and shall not be liable for any damage caused thereby.
66.046(2)
(2) A city or village which has a neighborhood watch program authorized by the law enforcement agency of the city or village and in which the residents of the city or village participate may, in a manner approved by the city council or village board, place within the right-of-way of a street or highway within its limits a neighborhood watch sign of a uniform design approved by the department of transportation. No sign under this subsection may be placed within the right-of-way of a highway designated as part of the national system of interstate and defense highways.
66.046(3)(a)(a) The governing body of a city may monitor or limit access to streets that are not part of any federal, state or county trunk highway system or connecting highway, as described in
s. 84.02 (11), for the purposes of security or public safety. The governing body of a city may authorize gates or security stations, or both, to be erected and maintained to monitor traffic or limit access on such streets. The restriction of access to streets that is authorized under this subsection may not affect a city's eligibility for state transportation aids.
66.046(3)(b)
(b) This subsection applies only to the city of Arcadia.
66.047
66.047
Interference with public service structure. No contractor having a contract for any work upon, over, along or under any public street or highway shall interfere with, destroy or disturb the structures of any public utility as defined under
s. 196.01 (5), and including a telecommunications carrier as defined in
s. 196.01 (8m), encountered in the performance of such work so as to interrupt, impair or affect the public service for which such structures may be used, without first procuring written authority from the commissioner of public works, or other properly constituted authority. It shall, however, be the duty of every public utility, whenever a temporary protection of, or temporary change in, its structures, located upon, over, along or under the surface of any public street or highway is deemed by the commissioner of public works, or other such duly constituted authority, to be reasonably necessary to enable the accomplishment of such work, to so temporarily protect or change its said structures; provided, that such contractor shall give reasonable notice of such required temporary protection or temporary change to the public utility, and shall pay or assure to the public utility the reasonable cost thereof, except when the public utility is properly liable therefor under the law, but in all cases where such work is done by or for the state or by or for any county, city, village, town sanitary district, metropolitan sewerage district created under
ss. 66.20 to
66.26 or
66.88 to
66.918 or town, the cost of such temporary protection or temporary change shall be borne by the public utility.
66.047 Annotation
Interference without written authority is prohibited only if parties cannot agree that requested changes are reasonably necessary. Town sanitary district is not a town within meaning of statute for cost provision. Wis. Gas Co. v. Lawrenz & Asso. 72 W (2d) 389, 241 NW (2d) 384.
66.048
66.048
Viaducts in cities, villages and towns. 66.048(1)
(1)
Viaducts, private in cities, villages and towns. The privilege of erecting a viaduct above a public street, road or alley, for the purpose of connecting buildings on each side thereof, may be granted by the city council, village board or town board upon the written petition of the owners of all the frontage of the lots and lands abutting upon the portion thereof sought to be connected, and the owners of more than one-half of the frontage of the lots and lands abutting upon that portion of the remainder thereof which lies within 2,650 feet from the ends of the portion proposed to be so connected. Whenever any of the lots or lands aforesaid is owned by the state, or by a county, city, village or town, or by a minor or incompetent person, or the title thereof is held in trust, as to all lots and lands so owned or held, said petition may be signed by the governor, the chairperson of the county board, the mayor of the city, the president of the board of trustees of the village, the chairperson of the town board, the guardian of the minor or incompetent person, or the trustee, respectively, and the signature of any private corporation may be made by its president, secretary or other principal officer or managing agent. Written notice stating when and where the petition will be acted upon, and describing the location of the proposed viaduct, shall be given by the city council, village board or town board by publication of a class 3 notice, under
ch. 985.
66.048(2)
(2) Viaducts, removal of private. A viaduct in any city, village or town may be discontinued by the city council, village board or town board, upon written petition of the owners of more than one-half of the frontage of the lots and lands abutting on the street or road approaching on each end of such viaduct, which lies within 2,650 feet from the ends of such viaduct. Whenever any of the lots or lands aforesaid is owned by the state, or by a county, city, village or town, or by a minor or incompetent person, or the title thereof is held in trust, as to all lots and lands so owned or held, said petition may be signed by the governor, the chairperson of the county board, the mayor of the city, the president of the board of trustees of the village, the chairperson of the town board, the guardian of the minor or incompetent person, or the trustee, respectively, and the signature of any private corporation may be made by its president, secretary or other principal officer or managing agent. Written notice stating when and where the petition will be acted upon, and stating what viaduct is proposed to be discontinued, shall be given by the city council, village board or town board by publication of a class 1 notice, under
ch. 985, not less than one year before the day fixed for the hearing and a class 3 notice, under
ch. 985, within the 30 days before the date of the hearing.
66.048(3)
(3) Lease of space by cities, villages and towns. 66.048(3)(a)(a) Any city, village or town may lease space over any street, road, alley or other public place in the city, village or town which is more than 12 feet above the level of the street, road, alley or other public place for any term not exceeding 99 years to the person who owns the fee in the property on both sides of the portion of the street, road, alley or other public place to be so leased, whenever the governing body of the city, village or town is of the opinion that such place is not needed for street, road, alley or other public purpose, and that the public interest will be served by such leasing.
66.048(3)(b)
(b) The leasing of each space shall be authorized by ordinance. The ordinance shall set forth the proposed lease, the purpose for which the space may be used and the terms of the lease with reasonable certainty.
66.048(3)(c)
(c) The lease shall be signed on behalf of the city, village or town by the mayor, village president or town board chairperson and shall be attested by the city, village or town clerk under the corporate seal. The lease shall also be executed by the lessee in such manner as necessary to bind the lessee. After being duly executed and acknowledged the lease shall be recorded in the office of the register of deeds of the county in which is located the leased premises.
66.048(3)(d)
(d) If, in the judgment of such governing body, the public interest requires that any building erected in the leased space be removed so that a street, road, alley or public place may be restored to its original condition, the lessor city, village or town may condemn the lessee's interest in the leased space by proceeding under
ch. 32. After payment of such damages as may be fixed in the condemnation proceedings, the city, village or town may remove all buildings or other structures from the leased space and restore the buildings adjoining the leased space to their original condition.
66.048(4)(a)(a) Any city, village or town may sell or lease the space over any street, road, alley or public place or municipally owned real estate or below ground level thereof to any person, if the governing body determines by resolution that such action is in the best public interest and states the reasons therefor and the prospective purchaser or lessee has provided for the removal and relocation expense for any facilities devoted to a public use where such relocation is necessary for the purposes of the purchaser or lessee. Leases shall be granted by ordinance and shall not exceed 99 years in length. No lease shall be granted nor use authorized hereunder which substantially interferes with the public purpose for which the surface of the land is used.
66.048(4)(b)
(b) Leases shall specify purposes for which the leased space is to be used. If the purpose is to erect in the space a building or a structure attached to the lot, the lease shall contain a reasonably accurate description of the building to be erected and of the manner in which it shall be imposed upon or around the lot. The lease shall also provide for use by the lessee of such areas of the real estate as are essential for ingress and egress to the leased space, for the support of the building or other structures to be erected and for the connection of essential public or private utilities to the building or structure.
66.048(4)(c)
(c) Any building erected in the space leased shall be operated, as far as practicable, separately from the municipal use. Such structure shall conform to all state and municipal regulations.
66.048 Annotation
A statute authorizing cities and villages to lease space over a parking lot would be constitutional. 58 Atty. Gen. 179.
66.0485
66.0485
Accident record systems. Every city, village and town having a population of 5,000 or more shall maintain a traffic accident record system whereby traffic accidents occurring within the city, village or town may be located within 100 feet of the occurrence and shall provide a copy of the record quarterly to the county traffic safety commission under
s. 83.013 (1) (a).
66.049
66.049
Removal of rubbish. Cities, villages and towns may cause the removal of ashes, garbage, and rubbish from such classes of places therein as the board or council shall direct. The removal may be from all such places or from those whose owners or occupants desire the service. Districts may be created and removal provided for certain of them only, and different regulations may be applied to each removal district. The cost of removal may be provided for by special assessment against the property served, by general tax upon the property of the respective districts, or by general tax upon the property of the city, village or town.
66.049 History
History: 1993 a. 246.
66.0495
66.0495
Removal of wharves and piers in navigable waters. 66.0495(1)(a)(a)
Order to remove wharves or piers. The governing body of a city, village or town or a designated officer may order the owner of a wharf or pier which constitutes an unlawful obstruction of navigable waters under
s. 30.13 (4) to remove that portion of the wharf or pier which constitutes an unlawful obstruction.
