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Municipal Code

Chapter 4. Finance and Personnel

Sec. 4-37. Payment of taxes.

(1) Real estate taxes; semiannual payments. Any person responsible for real estate taxes charged on the city tax roll shall pay to the finance director the full amount thereof on or before January 31 next following the receipt of such tax roll by the finance director or they may pay the real estate taxes in two equal installments, as provided in 74.11 Wis. Stats.

(2) Rates stamped on receipts. Pursuant to 74.19Wis. Stats., in lieu of entering on each tax receipt the several amounts paid respectively for state, county, school, local and other taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the finance director.

(3) Personal property taxes. Payment of personal property taxes shall be in accordance with the following:

  1. Due date. All personal property taxes shall be paid on or before January 31 following the tax levy year.
  2. Additional penalty for nonpayment. Interest is hereby imposed as prescribed in 74.47(2) Wis. Stats. on all overdue or delinquent personal property taxes retained for collection by the city or eventually charged back to the city by the county for purposes of collection under 74.31 Wis. Stats. Such penalty shall apply to any personal property taxes which are overdue or delinquent on the effective date of the ordinance from which this section derives, or which subsequently become overdue or delinquent.

(4) Special assessments. Except as otherwise provided by resolution adopted by the council for deferral of special assessment payments pursuant to 66.0715 Wis. Stats., all special assessments levied upon any property in the city shall be due and payable in full on or before January 31 in the year following such assessment.

(Code 1982, 3.07)