Wisconsin § 59.25 - Treasurer.

§ 59.25. Treasurer.

59.25(1) (1) Eligibility. No person holding the office of sheriff, undersheriff, circuit judge, district attorney, clerk of the circuit court, clerk or member of the board shall be eligible to the office of treasurer or deputy treasurer. 59.25(2) (2) Deputies; oath; salary; temporary vacancy. 59.25(2)(a) (a) The treasurer shall appoint one deputy to aid the treasurer, under the treasurer’s direction, in the discharge of the duties of the office of treasurer. The appointment shall be in writing and shall be filed and recorded in the treasurer’s office. Such deputy, in the absence of the treasurer from the treasurer’s office or in case of a vacancy in said office or any disability of the treasurer to perform the duties of the office of treasurer, unless another is appointed therefor as provided in par. (b) , shall perform all of the duties of the office of treasurer until such vacancy is filled or such disability is removed. The person so appointed shall take and file the official oath. The person shall file his or her appointment with the clerk. The board may, at its annual meeting or at any special meeting, provide a salary for the deputy. 59.25(2)(b) (b) If any treasurer is incapable of discharging the duties of the office of treasurer, the board may, if it sees fit, appoint a person treasurer who shall serve until such disability is removed. A person so appointed or appointed to fill a vacancy in the office of treasurer, upon giving an official bond with like sureties as are required of such treasurer, shall perform all the duties of such office, and thereupon the powers and duties of any deputy performing the duties of the last treasurer shall cease. 59.25(3) (3) Duties. The treasurer shall do all of the following: 59.25(3)(a) (a) 59.25(3)(a)1. 1. Receive all moneys from all sources belonging to the county, and all other moneys which by statute or county ordinance are directed to be paid to the treasurer, and, except in counties having a population of 750,000 or more, in the case of the payment of delinquent property taxes or the redemption of land subject to a tax certificate, make out and deliver to the clerk duplicate receipts therefor, and file in the treasurer’s office the duplicate receipts delivered to the treasurer by the clerk for money received by the clerk. 59.25(3)(a)2. 2. In counties having a population of 750,000 or more, file a duplicate receipt in the treasurer’s office. 59.25(3)(b) (b) Pay out all moneys belonging to the county only on the order of the board, signed by the clerk and countersigned by the chairperson, except when special provision for the payment thereof is otherwise made by law; and, except in counties having a population of 750,000 or more, pay out all moneys belonging to the county road and bridge fund on the written order of the county commissioner of highways, signed by the clerk and countersigned by the chairperson of the board. 59.25(3)(c) (c) Pay all county orders described in par. (b) in the order of time in which they are presented for payment; but where 2 or more are presented at the same time, give precedence to the order of the oldest date, but the treasurer shall receive of municipal treasurers all county orders issued in the county, which the municipal treasurers may present in payment of county taxes, to the amount of the county taxes actually collected by any municipal treasurer in the year for which the orders are offered in payment, which amount shall be determined by the affidavit of the municipal treasurer. 59.25(3)(d) (d) Keep a true and correct account of the receipt and expenditure of all moneys which come into the treasurer’s hands by virtue of the treasurer’s office in books kept therefor, specifying the date of every receipt or payment, the person from or to whom the same was received or paid, and the purpose of each particular receipt or payment; keep also in like manner a separate account of all fees received, a separate account of all moneys received for taxes, and a separate account of money received upon redemption of lands from sales thereof for nonpayment of taxes, further specifying in the 2 last accounts the description of the property on account of which such money was paid, which books shall be open at all times to the inspection of the board or any member thereof and to all county and state officers; make in writing a fully itemized statement and report, verified by the treasurer’s oath, to the board on the first day of the annual board meeting and at such other times as the board directs, of all moneys of whatever nature received and disbursed by the county treasurer; exhibit the treasurer’s vouchers therefor to be audited and allowed, and settle with the board the treasurer’s accounts as treasurer; and exhibit to the board all moneys in the custody or control of the treasurer as treasurer, and, if required, make oath that such moneys are the funds of the county. 59.25(3)(e) (e) Annually by March 15, furnish to the department of revenue all of the following: 59.25(3)(e)1. 1. The completed tax roll settlement sheets prescribed under s. 70.09 (3) . 59.25(3)(e)2. 2. The complete county tax roll, as that term is used in s.