[Added by Ord. No. A-531-89, 1989; amended by Ord.
No. A-533-89, 1989]
The payment of real property taxes may be made in three installments
as provided in this chapter. If the total real property tax is less
than $100, it shall be paid in full on or before January 31.
[Amended by Ord. No. A-533-89, 1989]
Real property taxes may be paid in three installments due as
follows:
A. Fifty percent of real property taxes shall be paid on or before January
31.
B. Twenty-five percent of real property taxes shall be paid on or before
March 31.
C. Twenty-five percent of real property taxes shall be paid on or before
May 31.
On any installment date or any prior date a taxpayer may pay
the balance of the taxes due.
[Added by Ord. No. A-531-89, 1989]
If the first installment of real property taxes is not paid
on or before January 31, the entire amount of the remaining unpaid
taxes on that parcel is delinquent as of February 1.
[Added by Ord. No. A-531-89, 1989]
If the second or any subsequent installment payment of real property taxes is not paid by the due date specified in §
3.29.020B, the entire amount of the taxes that remain unpaid on that parcel are delinquent as of the first day of the month after the payment is due.
[Added by Ord. No. A-531-89, 1989]
The Village Clerk shall retain the tax roll and make collections
through July 31. On or before August 15, the Village Clerk shall return
the tax roll to the County Treasurer. The County Treasurer shall collect
all returned delinquent real property taxes, together with interest
and penalty assessed from the previous February 1, as provided under
§ 74.47, Wis. Stats.
[Added by Ord. No. A-531-89, 1989]
A. If the Village Clerk receives a payment from a taxpayer which is
not sufficient to pay all general property taxes, special charges,
special assessments and special taxes due, the Village Clerk shall
apply the payment to the amounts due, including interest and penalties,
in the following order:
B. The allocation under Subsection A.1 through 4 is conclusive for purposes
of settlement under §§ 74.23 to 74.29, Wis. Stats.,
and for determining delinquencies under this chapter.
[Amended at time of adoption of Code (see Ch. 1.01, Code
Adoption)]