This article sets forth procedure concerning administration
of the tax exempt property registration system for reports (PC-220
at passage).
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
By July 1 of each even-numbered year, the Town Clerk must complete
and deliver a Taxation District Summary Report (PC-226 at time of
passage) to the Wisconsin Department of Revenue. This report should
summarize information provided by the tax exempt property owners,
with their report due March 31 each even-numbered year. The Clerk
will make a reasonably diligent effort to ensure that all tax exempt
property owners are sent the registration form and have returned the
same. When said form has not been received by the Clerk by March
31, said Clerk shall send the property owner(s) a notice, by certified
mail, return receipt requested, stating that the property for which
the form is required will be appraised at the owner's expense, and
a forfeiture imposed, if a completed form is not received by the Clerk
within 30 days after the notice is sent. The Clerk is responsible
for form distribution and review.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Since administration time of an elected official, and possibly
other Town officer (Deputy Clerk) or employees to whom duties are
delegated by the Clerk is involved, and since such workload is due
to the existence of tax exempt property within the Town, the Town
Board affirmatively states that it is fair and logical to charge a
fee, as authorized under state law. After consideration of the administration
time involved, the number of parcels per tax exempt entity, and expenses
to the Town, such as postage, copies, etc., the Town Board shall set
such fee for tax exempt property registration from time to time by
resolution, plus actual Town expenses. Fees shall be paid to the Town
of Wescott.
Prompt payment of fees shall be a condition of receiving or
renewing any license issued by the Town to the tax exempt property
owner, when applicable. Timely submission of the required report is
likewise a licensing condition, and requires accurate information.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any person who violates this article shall, upon conviction,
be subject to the forfeiture amount in the Fine and Forfeiture Schedule
of the Town of Wescott that shall be as set from time to time by resolution
by the Town of Wescott.