Source: https://www.ecode360.com/14572612
Timestamp: 2020-03-29 19:02:57
Document Index: 431634882

Matched Legal Cases: ['§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 67', '§ 74', '§ 74']

Village of Fox Point, WI Installment Payments of Taxes or Special Assessments
Ch 67 Art II Installment Payments of Taxes or Special Assessments
§ 67-4 Payment dates.
§ 67-5 Paying in installments.
§ 67-6 Minimum payment; balance payable.
§ 67-7 Option to pay balance.
§ 67-8 Special charges and taxes placed on tax roll.
§ 67-9 Personal property taxes.
§ 67-10 Delinquent taxes.
§ 67-11 Delinquent first installment.
§ 67-12 Delinquent second or subsequent installment.
§ 67-13 Payment of delinquent payments, interest and penalty.
§ 67-14 Delinquent taxes returned; collection by county.
§ 67-15 Payment priority.
Article II Installment Payments of Taxes or Special Assessments
[Adopted 1-10-1989 by Ord. No. 89-557 (Ch. 10 of the 1961 Code)]
§ 67-5 Paying in installments. [1]
The first installment: January; 50% of the aggregate real property tax and special assessments levied and due shall be paid on or before the last day of January.
The second installment: March; 25% of the aggregate real property tax and special assessments levied and due shall be paid on or before March 31.
The third installment: May; 25% of the aggregate real property tax and special assessments levied and due shall be paid on or before May 31.
The minimum payment amount for installments is $100, and the taxpayer must pay the remaining unpaid balance on any installment date.
On any installment date or any prior date, a taxpayer may pay the balance of the taxes due.
All 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.
§ 67-9 Personal property taxes. [1]
All taxes on personal property shall be paid in full on or before five working days after January 31.
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 § 67-8, the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.
§ 67-11 Delinquent first installment. [1]
§ 67-12 Delinquent second or subsequent installment. [1]
If the second or any subsequent installment payment of real property taxes or special assessments is not paid by five working days after the due date specified in § 67-5 of this article, 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.
§ 67-13 Payment of delinquent payments, interest and penalty. [1]
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 taxation district treasurer.
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.
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 penalty assessed from the previous February 1, as provided under § 74.47, Wis. Stats.
If a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:[1]
Delinquent utility charges.
The allocation under Subsection A(1) to (6) is conclusive for purposes of settlement under §§ 74.25 to 74.30, Wis. Stats., and for determining delinquencies under this article.