[Adopted 11-14-1989 by Ord. No. 402-89]
A.
Chapter 74, Wis. Stats., provides that the County Treasurer shall collect all delinquent municipal special charges, special assessments and special taxes as well as postponed or delinquent general property taxes due and payable as of February 1 of each year; and
B.
Section 74.29, Wis. Stats., requires that on or before
August 15 of each year the County Treasurer pay to the appropriate
municipal treasurer all real property taxes and special taxes included
in the tax roll which have not been paid to, or retained by, the proper
treasurer.
Each city, town and village in Green Lake County
shall retain on its rolls all delinquent special charges, special
assessments and utility payments existing at the time of the aforementioned
settlement dates.
The treasurer of each city, town and village
shall provide the County Treasurer a detailed listing of all such
delinquencies at each settlement date to enable collection of these
delinquencies by the County Treasurer in accordance with payment priorities
prescribed in § 74.11(12)(a), Wis. Stats., with the County
Treasurer to remit to the appropriate municipal treasurer all such
moneys collected together with any interest due.
[Amended 11-13-2018 by Ord. No. 35-2018]
Should the property concerned be taken by the County under § 75.521,
Wis. Stats., the County shall, insofar as possible, include the amount
due for special charges, special assessments and special taxes, together
with interest and penalties thereon, in the amount due for delinquent
general property taxes, including interest and penalty and administrative
costs, in determining the minimum price acceptable when the property
is offered for sale.
