It is the declared intent of this article that
a tax payment made by December 31 in excess of the tax bill amount
shall be refunded pursuant to the procedures established under this
article within 15 business days of the payment. It is also 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 § 74.03(2),
Wis. Stats.
Upon approval of the refund by the Town Treasurer,
a refund check payable to the taxpayer/claimant in the amount approved
shall be issued not later than 15 business days from the date the
tax payment was received by the Town Treasurer.
Upon issuance of the refund check, pursuant
to the procedures of this article, 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 Treasurer.