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Village of Grafton, WI
Ozaukee County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Village Board of the Village of Grafton as Title 3, Ch. 3.29, of the 1979 Code. Amendments noted where applicable.]
[Added by Ord. No. A-531-89, 1989; amended by Ord. No. A-533-89, 1989]
The payment of real property taxes may be made in three installments as provided in this chapter. If the total real property tax is less than $100, it shall be paid in full on or before January 31.
[Amended by Ord. No. A-533-89, 1989]
Real property taxes may be paid in three installments due as follows:
A. 
Fifty percent of real property taxes shall be paid on or before January 31.
B. 
Twenty-five percent of real property taxes shall be paid on or before March 31.
C. 
Twenty-five percent of real property taxes shall be paid on or before May 31.
On any installment date or any prior date a taxpayer may pay the balance of the taxes due.
A. 
All special taxes, special charges and special assessments 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. 
If any special assessments, special charges or special taxes are entered on the tax roll as charges against a parcel of real property and are delinquent under Subsection A of this section, the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.
[Added by Ord. No. A-531-89, 1989]
A. 
All personal property taxes shall be paid in full on or before January 31.
[Added by Ord. No. A-533-89, 1989]
B. 
All personal property taxes that become delinquent shall be paid, together with interest and penalties charged from the preceding February 1.
[Added by Ord. No. 026, Series 2003]
[Added by Ord. No. A-531-89, 1989]
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.
[Added by Ord. No. A-531-89, 1989]
If the second or any subsequent installment payment of real property taxes is not paid by the due date specified in § 3.29.020B, 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 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 Clerk.
B. 
All general property taxes, special assessments, special charges and special taxes that become delinquent and are not paid under Subsection A of this section shall be payable together with interest and penalties charged from the preceding February 1 to the County Treasurer.
[Added by Ord. No. A-531-89, 1989]
C. 
The interest rate on delinquent real property and personal 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, pursuant to § 74.47(1), Wis. Stats.
[Added by Ord. No. 026, Series 2003]
D. 
In addition to the interest rate outlined in Subsection C, there is imposed an additional 0.5% penalty on any delinquent real estate and personal property taxes, special charges, special assessments and special taxes that are included in the tax roll for collection, pursuant to § 74.47(2), Wis. Stats.
[Added by Ord. No. 026, Series 2003]
[Added by Ord. No. A-531-89, 1989]
The Village Clerk shall retain the tax roll and make collections through July 31. On or before August 15, the Village Clerk shall return the tax roll to the County Treasurer. The County Treasurer shall collect all returned delinquent real property taxes, together with interest and penalty assessed from the previous February 1, as provided under § 74.47, Wis. Stats.
[Added by Ord. No. A-531-89, 1989]
A. 
If the Village Clerk 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 Village Clerk 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 through 4 is conclusive for purposes of settlement under §§ 74.23 to 74.29, Wis. Stats., and for determining delinquencies under this chapter.
[Amended at time of adoption of Code (see Ch. 1.01, Code Adoption)]