[Adopted 1-20-1992 by Ord. No. 92-1]
This article sets forth procedure concerning administration
of the Tax-Exempt Property Registration System for Reports (PC-220
at time of passage).
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 reports 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.
Since administration time of an elected official, and possibly
other Town officer (Deputy Clerk) or employee 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 Board believes the following fee
is reasonable, to be charged per tax-exempt entity, regardless of
the number of parcels for each: $20 late fee if not remitted by the
March 31 deadline.
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.[1]
