[Code 1992, § 3.01]
(a) 
Aggregate tax stated on roll. Pursuant to W.S.A., § 70.65(2), the Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, local, school and other general property taxes minus credits applied under W.S.A., § 79.10(9), except credits determined under W.S.A., § 79.10(7m), in a single column in the roll opposite the parcel or 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 against whom the tax is levied. Each tax bill or receipt shall show the purpose for which the taxes are to be used giving the breakdown for state, county, local, school and other general property taxes. The tax roll shall indicate all corrections made under W.S.A., §§ 70.43 and 70.44.
(b) 
Tax receipts. Pursuant to W.S.A., § 74.19, the Treasurer shall enter in each tax receipt given by the County Clerk for the payment of taxes the name of the person paying the taxes, if that person is not the owner of the property taxed, the date of payment and the aggregate amount of taxes paid. Tax receipts shall be signed and a duplicate kept by the Treasurer after noting the payment of taxes upon the tax roll. The Treasurer shall then deliver the receipt to the appropriate person.
[Amended 5-29-2012 by Ord. No. 12-08; 11-10-2014 by Ord. No. 14-08]
[Code 1992, § 3.11; amended 6-13-2011 by Ord. No. 11-17; 5-29-2012 by Ord. No. 12-08; 11-10-2014 by Ord. No. 14-08]
The real estate and personal property taxes assessed in the City shall be paid to the Treasurer as follows:
(1) 
The first installment of real estate taxes which shall be not less than 50% of the total real estate taxes (including special assessments) shall become due and payable on January 1 each year and may be paid without interest thereon through January 31. Any such real estate tax, no portion of which has been paid on or prior to January 31, shall thereafter bear interest at the rate of 1 1/2% per month, or a fraction thereof, from January 1 preceding. The Treasurer shall report the unpaid balance of such real estate taxes to the County Treasurer at the time of settlement. The second and final installment is due and payable July 31.
(2) 
Personal property taxes shall become due and payable in their entirety on January 1 of each year and may be paid to and including January 31 without interest. Thereafter, all unpaid personal property taxes shall bear interest at the rate of 1 1/2% per month, or a fraction thereof, from February 1 preceding.
(3) 
All real estate taxes, including special assessments, remaining unpaid at the time settlement is made with the County Treasurer, shall be paid thereafter at the office of the County Treasurer in Elkhorn, Wisconsin.