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.
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, 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.
[Amended 3-6-1989 by Ord. No. 1547]
A. Real property taxes and special assessments shall
be paid in one of the following ways:
(1) In full on or before January 31; or
(2) In installments under the provisions of this section.
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:
(2) The allocation under Subsection
J(1)(a) through
(d) is conclusive for purposes of settlement under §§ 74.25 to 74.30, Wis. Stats., and for determining delinquencies under this section.