A.
Duties of Assessor. Whenever the Assessor, in the performance of the Assessor's duties, requests or obtains income and expense information pursuant to § 70.47(7)(af),Wis. Stats., or any successor statute, then such income and expense information that is provided to the Assessor shall be held by the Assessor on a confidential basis; except, however, that the information may be revealed to and used by persons in the discharging of duties imposed by law; in the discharge of duties imposed by office (including, but not limited to, use by the Assessor in performance of official duties of the Assessor's office and use by the Board of Review in performance of its official duties); or pursuant to the order of a court. Income and expense information provided to the Assessor under § 70.47(7)(af), Wis. Stats., unless a court determines that it is inaccurate, is, per § 70.47(7)(af), Wis. Stats., not subject to the right of inspection and copying under § 19.35(1), Wis. Stats.
B.
Preparation of tax roll and tax statements; aggregate tax stated on roll. Pursuant to § 70.65(2), Wis. Stats., the Village Clerk or designee shall, in computing the tax roll, insert only the aggregate amount of state, county, school, and local taxes 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.
[Amended 8-15-2013 by Ord. No. 2013-8-2]
C.
First installment payment deadline. Pursuant to § 74.09(3)(h), Wis. Stats., the last day of January is established as the final day for the payment of the first installment of real estate taxes.
[Amended 8-15-2013 by Ord. No. 2013-8-2]
D.
Delinquent personal property taxes. The Village Board hereby imposes a penalty of 1.5% per month or fraction of a month in addition to the interest imposed on any overdue or delinquent personal property taxes.
E.
Statement of real property status. A statement of real property status shall be provided upon request by the Village Treasurer or designee for a fee set by the Board by resolution.
[Amended 8-15-2013 by Ord. No. 2013-8-2]