Village of Fox Point, WI
Milwaukee County
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Table of Contents
Table of Contents
[Adopted 1-10-1989 by Ord. No. 89-557 (Ch. 10 of the 1961 Code)]
Real property taxes and special assessments shall be paid in one of the following ways:
A. 
In full on or before January 31; or
B. 
In installments under this article.
Real property taxes and special assessments may be paid in three installments. Each installment is due on the last day of the following designated months:
A. 
The first installment: January; 50% of the aggregate real property tax and special assessments levied and due shall be paid on or before the last day of January.
B. 
The second installment: March; 25% of the aggregate real property tax and special assessments levied and due shall be paid on or before March 31.
C. 
The third installment: May; 25% of the aggregate real property tax and special assessments levied and due shall be paid on or before May 31.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
The minimum payment amount for installments is $100, and the taxpayer must pay the remaining unpaid balance on any installment date.
On any installment date or any prior date, a taxpayer may pay the balance of the taxes due.
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.
All taxes on personal property shall be paid in full on or before five working days after January 31.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
If any special assessments, special charges or special taxes are entered in the tax roll as charges against a parcel of real property and are delinquent under § 67-8, the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.
If the first installment of real property taxes and special assessments is not paid on or before five working days after January 31, the entire amount of the remaining unpaid taxes and special assessments on that parcel is delinquent as of February 1.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
If the second or any subsequent installment payment of real property taxes or special assessments is not paid by five working days after the due date specified in § 67-5 of this article, 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.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
A. 
All real property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before July 31, and all delinquent personal property taxes, whenever paid, shall be paid, together with interest and penalties charged from the preceding February 1, to the taxation district treasurer.
B. 
All real property taxes, special assessments, special charges and special taxes that become delinquent and are not paid under Subsection A shall be paid, together with interest and penalties charged from the preceding February 1, to the county treasurer.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
The Village Clerk/Treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the Village Clerk/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.
A. 
If a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:[1]
(1) 
Personal property taxes.
(2) 
Delinquent utility charges.
(3) 
Special charges.
(4) 
Special assessments.
(5) 
Special taxes.
(6) 
Real property taxes.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
B. 
The allocation under Subsection A(1) to (6) is conclusive for purposes of settlement under §§ 74.25 to 74.30, Wis. Stats., and for determining delinquencies under this article.