All assessments on real and personal property
for tax purposes shall be made in accordance with Wisconsin Statutes.
[Amended 5-15-2000 by Ord. No. 1798]
The Assessor shall complete and return to the
Village Clerk the assessment roll in accordance with the requirements
of Wisconsin Statutes.
A.
Composition. The Board of Review shall consist of
five members who shall be residents of the Village. The members shall
be appointed by the Village President with the approval of the Village
Board. They shall hold office for a period of five years or until
their successors are appointed and have qualified. In case of vacancies,
appointments shall be made for the unexpired term. Appointments shall
be made by the first Monday in May, or as soon thereafter as is practicable.
In addition, four alternate members may be appointed by the Village
President and confirmed by the Village Board for five-year terms.
The alternate members shall act only when a regular member is absent
or refuses to vote because of a conflict of interest in the matter.
[Amended 9-21-1992 by Ord. No. 1643]
B.
Date and place of meeting. The Board of Review shall
meet annually at any time during the thirty-day period beginning on
the second Monday of May in the Village Hall, and the time and place
of the meeting shall be properly posted prior to the first meeting
in accordance with Wisconsin Statutes. The presence of three members
shall constitute a quorum, subject to the provisions of § 70.47(1),
Wis. Stats.
[Amended 5-16-1994 by Ord. No. 1687]
C.
Appeals to the Board of Review. Any taxpayer shall
file a written request on forms provided by the Department of Revenue
for a hearing on his property assessments before the Board of Review.
Appeals to the Board of Review are governed by Ch. 70, Wis. Stats.
[Amended 5-15-2000 by Ord. No. 1798; 2-25-2008 by Ord. No.
1935]
D.
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
thereto, 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 said information may be revealed to and used
by persons in the discharge 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 order of a court. Income and expense information provided
to the Assessor under § 70.47(7)(af), Wis. Stats., is not
subject to the right of inspection or copying under § 19.35(1),
Wis. Stats., unless a court determines that it is inaccurate.
[Added 1-17-2000 by Ord. No. 1792]
The Village Clerk shall correct and complete
the assessment roll upon termination of the deliberations of the Board
of Review.
The total tax levy against the real and personal
property of the Village shall include the levies for municipal operations,
the Vocational, Technical and Adult Education District No. 9, the
Shorewood School District, the county, the state, the Metropolitan
Sewerage District and such other levies as may be required by Wisconsin
Statutes.
The office of the Village Treasurer shall prepare
and mail the property tax bills prior to the year for which budgeted.
[Amended 1-7-2013 by Ord. No. 2015; 12-20-2021 by Ord. No. 3036]
The Village Board shall, at a meeting held no
later than the 15th of December each year, pass a resolution levying
a tax for all unpaid water and sewer bills, snow and ice removal costs
and costs of sidewalk and driveway approach replacement, tree removal,
special refuse collection, grass and weed cutting, alarm fees, inspection
or reinspection fees imposed under the Building Code, Electrical Code,
Fire Code, or Housing Code,[1] and other similar special charges. These items are to
be included on the tax roll and on tax bills mailed by the Village
Treasurer.
[Amended 2-25-2008 by Ord. No. 1935]
The office of the Village Treasurer shall collect
all personal property taxes, except those on improvements on leased
land, in full on or before five working days after January 31 of the
year for which budgeted and all real property taxes in accordance
with schedules established by local ordinances and Wisconsin Statutes.
A.
Upon request, the Village Clerk, or his designee,
shall furnish a written statement of the current status of any parcel
of real estate in the Village on a form to be prepared by the Clerk.
The form shall include, but shall not be limited to, information concerning
tax key number, address, current assessment, current taxes, outstanding
special assessments, contemplated special assessments, delinquent
sewer or water charges, floodplain information and such other information
as may be requested.
B.
An administrative fee as provided by the Village Fee
Schedule shall be charged for furnishing information on each parcel
of real estate, to be paid in advance to the Village. If the information
is to be mailed, a self-addressed, stamped envelope shall be required
to accompany each request.
C.
Any written statement prepared under this section
by the Village shall be issued subject to errors and omissions and
shall not be binding upon the Village of Shorewood. The party requesting
the information shall be entitled to examine the public records of
the Village and verify the information obtained therefrom in accordance
with the provisions of § 19.35, Wis. Stats.
[Amended 3-6-1989 by Ord. No. 1547]
B.
Real property taxes and special assessments may be
paid in three installments. Each installment is due as follows: 50%
of the aggregate real estate tax and special assessments levied and
due shall be paid within five working days of January 31; 25% of the
aggregate real estate tax and special assessments levied and due shall
be paid within five working days of March 31; and 25% of the aggregate
real estate tax and special assessments levied and due shall be paid
within five working days of May 31.
[Amended 2-25-2008 by Ord. No. 1935]
C.
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.
D.
All personal property taxes, except those on improvements
on leased land, shall be paid in full on or before five working days
after January 31.
[Amended 2-25-2008 by Ord. No. 1935]
E.
If any special charges or special taxes are entered in the tax roll as charges against a parcel of real estate and are delinquent under Subsection C hereof, the entire annual amount of the real estate taxes on that parcel which is unpaid is delinquent as of February 1.
F.
If the first installment of real estate property taxes
and special assessments is not paid within five working days of January
31, the entire amount of the remaining unpaid taxes and special assessments
on that parcel is delinquent as of February 1.
[Amended 2-25-2008 by Ord. No. 1935]
G.
If the second or any subsequent installment payment of real estate property taxes or special assessments is not paid by the due date specified in Subsection B hereof, 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.
H.
Delinquent payments with interest and penalty shall
be paid as follows:
(1)
All general property taxes, special assessments, special
charges and special taxes that become delinquent and are paid on or
before July 31 shall be paid, together with interest and penalties
charged from the preceding February 1, to the Village Treasurer.
(2)
All general property taxes, special assessments, special charges and special taxes that become delinquent and are not paid under Subsection H(1) hereof shall be, together with interest and penalties, charged from the preceding February 1 to the County Treasurer.
(3)
All
taxes for personal property that become delinquent shall be paid,
together with interest and penalties charged from the preceding February
1, to the Village Treasurer.
[Added 1-19-2010 by Ord. No. 1960]
I.
The Village Treasurer shall retain the tax roll and
make collections through July 31. On or before August 15, the Village
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.
J.
Payment priorities shall be as follows:
(1)
If the Village Treasurer 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 Treasurer
shall apply the payment to the amounts due, including interest and
penalties, in the following order:
