[Adopted as Secs. 1.35 to 1.38 of the Codification]
[Amended by Ord. No. 1397]
B.
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:
(1)
Fifty percent of the aggregate real estate tax and special assessments
levied and due shall be paid on or before January 31.
(2)
Twenty-five percent of the aggregate real estate tax and special
assessments levied and due shall be paid on or before March 31.
(3)
Twenty-five percent of the aggregate real estate tax and special
assessments levied and due shall be paid on or before May 31.
C.
The minimum payment amount for installments is $100. Installment
payments must be paid on the due dates of January 31, March 31, and
May 31 to remain on the installment plan.
D.
On any installment date or any prior date, a taxpayer may pay the
entire balance of the taxes and special assessments due.
E.
All special charges and special taxes (delinquent water/sewer, delinquent
parking utility, alley lighting) 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.
[Amended by Ord. No. 1408]
A.
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.
B.
All personal property taxes that become delinquent shall be paid,
together with interest and penalties of 1 1/2% per month charged
from February 1.
A.
If the first installment of real property taxes and special assessments
placed on the tax bill are not paid on or before January 31, the entire
amount of the remaining unpaid taxes and special assessments on that
tax bill are delinquent as of February 1.
B.
If the second or any subsequent installment payment of real estate taxes or special assessments is not paid by the due dates specified in § 1-26B, 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.
C.
Delinquent payments with interest and penalty, to whom paid:
(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 of 1 1/2%
per month charged from the preceding February 1, to the Village Clerk-Treasurer.
[Amended at time of adoption of Code (see Ch. 17, Village
Code and Ordinances, Art. I)]
D.
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 penalties assessed from the previous February 1, as provided under
§ 74.47, Wis. Stats.
[Amended at time of adoption of Code (see Ch. 17, Village
Code and Ordinances, Art. I)]
A.
If the Village 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 amount due, including interest and
penalties, in the following order:
[Amended at time of adoption of Code (see Ch. 17, Village
Code and Ordinances, Art. I)]
