[HISTORY: Adopted by the Common Council of the City of Arcadia as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Board of Review — See Ch. 10, Art. II.
Contracts and purchasing — See Ch. 18.
[Adopted 8-13-1981 by Ord. No. 144]
The City of Arcadia hereby pursuant to § 66.01, Wis. Stats., hereby elects that § 66.069(1)(b), Wis. Stats.,[1] shall not apply in the City of Arcadia in its present form but that said section shall be amended as hereafter provided and then reenacted as a part of the charter of the City of Arcadia. Said § 66.069(1)(b), Wis. Stats., is hereby amended so it shall read as follows:
On October 15 in each year notice shall be given to the owner and occupant of all lots or parcels of real estate in the City of Arcadia to which utility services have been furnished prior to October 1 by one or more of the utilities owned and operated by the City of Arcadia as municipal utilities and payment or payments for which are owing and in arrears at the time of giving such notice. It is hereby provided that the municipal utility services included hereunder are water service charges by the municipal water utility of said municipality, sewerage service charges by the municipal sewer utility of said municipality and electric service charges by the municipal electric utility of said municipality. The notice or notices for each utility with delinquent charges shall be given by the utility with the delinquencies. Such notice shall be in writing and shall state the amount of the arrears including any penalty assessed pursuant to the rules of such utility and that unless the same is paid by November 1 thereafter a penalty of 10% of the amount of such arrears will be added thereto and that unless such arrears, with any such added penalty, shall be paid by November 15 thereafter, the same will be levied as a tax against the lot or parcel of real estate to which the utility service was furnished and for which payment is delinquent as above specified. Such notices may be served by delivery on either such owner and occupant personally or by letters addressed to such owner or occupant at the post office address of such lot or parcel of real estate. On November 16 the utility issuing the notice shall certify and file with the City Clerk a list of all lots or parcels of real estate, giving the legal description thereof, for all charges for which notice of arrears and payment were given as above specified and which arrears still remain unpaid, and stating the amount of such arrears together with the added penalty thereof as herein provided. Each such delinquent amount, including such penalty, shall thereupon become a lien upon the lot or parcel of real estate to which the utility services were furnished and payment for which is delinquent, and the Clerk shall insert the same as a tax against such lot or parcel of real estate. The Clerk shall within 10 days thereafter give notice to the owner of the real estate in the manner set forth above for giving the other notices notifying such owner that the lien had attached and the amount of the lien. It is hereby provided that if the owner and occupant are not the same parties that the utility serving the notices shall serve both persons. Service on said parties and each of them is considered sufficient if mailed to the post office address of the lot or parcel of real estate in question. If the utility or Clerk giving the notice has the address of any such party which is an address other than the lot or parcel affected, then such utility or Clerk shall in addition mail a copy of such notice or notices to the second address. On November 16 along with the certifications required above the utility shall also file with the Clerk proof of the making of the services provided for above which were made prior to November 16. If the Clerk receives notices on November 16 of delinquencies from more than one utility on a particular lot or parcel of land, said Clerk may combine the delinquencies for inserting the tax. All proceedings in relation to the collection of general property taxes and to the return and sale of property for delinquent taxes shall apply to said tax if the same is not paid within the time required by law for payment of taxes upon real estate.
[1]
Editor's Note: See now §§ 66.0101 and 66.0809(3), Wis. Stats., respectively.
A. 
This ordinance shall be deemed to be an amendment to the charter of the City of Arcadia.
B. 
All ordinances or parts of ordinances or other legislative acts of the City in conflict with this ordinance are hereby repealed.
C. 
This is a charter ordinance and shall take effect 60 days after its passage and publication a referendum petition as provided for in § 66.01(5), Wis. Stats., shall be filed.[1] In the event of filing of such a petition in such manner, this ordinance shall not then take effect until it is submitted to a referendum of the electors and approved by a majority of the electors voting thereon. Such petition and the proceedings for its submission shall be governed by § 9.20(2) to (6), Wis. Stats.
[1]
Editor's Note: So in original. See now § 66.0101(5), Wis. Stats.
D. 
Upon the adoption of this charter ordinance and the approval thereof by the major,[2] the City Clerk be and he/she is hereby directed to publish this ordinance as a Class 1 notice under Ch. 985, Wis. Stats. Said Clerk is further directed to record and file this charter ordinance as required by § 66.01(3), Wis. Stats.[3]
[2]
Editor's Note: So in original.
[3]
Editor's Note: See now § 66.0101(3), Wis. Stats.
[Adopted 8-10-1989 by Ord. No. 150]
A. 
Real property taxes shall be paid in one of the following ways:
(1) 
In full on or before January 31; or
(2) 
In installments under Subsection B.
B. 
Real property taxes may be paid in two installments. Each installment is due on the last day of the following designated months:[1]
(1) 
The first installment shall be paid on or before the last day of January, with a five-day grace period.
(2) 
The second installment shall be paid on or before the last day of July.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
C. 
On any installment date, a taxpayer may pay the balance of the real property tax due.
A. 
All special assessments, 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.
B. 
All taxes on personal property shall be paid in full on or before January 31, and any amounts unpaid as of that date are delinquent as of February 1.
C. 
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 Subsection A, the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.
A. 
Delinquent first installments. If the first installment of real property taxes is not paid on or before January 31, the entire amount of the remaining unpaid taxes on that parcel is delinquent as of February 1.
B. 
Delinquent second or subsequent installment. If the second or any subsequent installment payment of real property taxes is not paid by the due date, specified in § 45-3B, the entire amount of the taxes that remain unpaid on that parcel are delinquent as of the first day of the month after the payment is due.
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 City Clerk-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.
A. 
If the City Clerk-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 Clerk-Treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:
(1) 
Special charges.
(2) 
Special assessments.
(3) 
Special taxes.
(4) 
General property taxes.
B. 
The allocation under Subsection A(1) to (4) is conclusive for purposes of settlement under §§ 74.25 to 74.30, Wis. Stats., and for determining delinquencies under this article.
The City Clerk-Treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the City 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. 
The interest rate on delinquent general property taxes, special charges, special assessments and special taxes included in the tax roll for collection is 1% per month or fraction of a month.
B. 
No City license or permit shall be granted or renewed if there is a delinquent tax obligation owed to the City at the time the license or permit is to be granted or renewed. Refusal by the City to renew a license or permit as herein provided is subject to an applicant's right to procedural due process to the extent provided by law.
This article shall take effect on and after its date of publication and shall first apply to the collection of the 1989 property tax bill.