[Adopted 1-10-1989 by Ord. No. 89-557 (Ch. 10 of the 1961
Code)]
Real property taxes
and special assessments shall be paid in one of the following ways:
Real property taxes and special assessments may be paid in three
installments. Each installment is due on the last day of the following
designated months:
A.
The first installment: January; 50% of the aggregate real property
tax and special assessments levied and due shall be paid on or before
the last day of January.
B.
The second installment: March; 25% of the aggregate real property
tax and special assessments levied and due shall be paid on or before
March 31.
C.
The third installment: May; 25% of the aggregate real property tax
and special assessments levied and due shall be paid on or before
May 31.
The minimum payment amount for installments is $100, and the
taxpayer must pay the remaining unpaid balance on any installment
date.
On any installment date or any prior date, a taxpayer may pay
the balance of the taxes due.
All special charges and special taxes that are placed on the
tax roll shall be paid in full on or before January 31 and any amounts
unpaid as of that date are delinquent as of February 1.
All taxes on personal property shall be paid in full on or before
five working days after January 31.
If any special assessments, special charges or special taxes are entered in the tax roll as charges against a parcel of real property and are delinquent under § 67-8, the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.
If the first installment of real property taxes and special
assessments is not paid on or before five working days after January
31, the entire amount of the remaining unpaid taxes and special assessments
on that parcel is delinquent as of February 1.
If the second or any subsequent installment payment of real property taxes or special assessments is not paid by five working days after the due date specified in § 67-5 of this article, the entire amount of the taxes or special assessments that remain unpaid on that parcel are delinquent as of the first day of the month after the payment is due.
A.
All real property taxes, special assessments, special charges and
special taxes that become delinquent and are paid on or before July
31, and all delinquent personal property taxes, whenever paid, shall
be paid, together with interest and penalties charged from the preceding
February 1, to the taxation district treasurer.
The Village Clerk/Treasurer shall retain the tax roll and make
collections through July 31. On or before August 15, the Village Clerk/Treasurer
shall return the tax roll to the County Treasurer. The County Treasurer
shall collect all returned delinquent real property taxes, special
assessments, special charges and special taxes, together with interest
and penalty assessed from the previous February 1, as provided under
§ 74.47, Wis. Stats.
A.
If a taxation district treasurer or county treasurer receives a payment
from a taxpayer which is not sufficient to pay all amounts due, the
treasurer shall apply the payment to the amounts due, including interest
and penalties, in the following order:[1]
