[Code 1993, § 3.01]
(a)
Computation of tax roll. Pursuant to Wis. Stats. § 70.65(2),
in computing the tax roll, the Clerk-Treasurer shall insert only the
aggregate amount of state, county, local, school and other general
property taxes, minus credits applied under Wis. Stats. § 79.10(9),
except credits determined under Wis. Stats. § 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 Wis. Stats. §§ 70.43
and 70.44.
(b)
Tax receipts. The Clerk-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 Village
Clerk-Treasurer, after noting the payment of taxes upon the tax roll.
The Clerk-Treasurer shall then deliver the receipt to the appropriate
person.
