reglab/housing_qa huggingface dataset:
WI Stat § 74.23 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.23 - January settlement.

74.23  January settlement. (1) Settlement. On or before January 15, the treasurer of each taxation district, except the treasurer of a city authorized to act under s. 74.87, shall settle for all collections received through the last day of the preceding month as follows:(a)  Special assessments, special charges and special taxes. The taxation district treasurer shall:1. Pay to the county treasurer all collections of special assessments or special charges levied under ch. 88.2. Pay to the proper treasurer all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland and managed forest land taxes under ch. 77 shall be settled for under s. 74.25 (1) (a) 1. to 8.3. Retain all collections of special assessments, special charges and special taxes due to the taxation district.4. Retain all collections of omitted property taxes under s. 70.44, except those subject to sharing under subd. 5.5. Pay to each taxing jurisdiction within the district its proportionate share of the taxes and interest under s. 70.995 (12) (a) and the taxes under s. 74.315.(b)  General property taxes. After making the distribution under par. (a), the taxation district treasurer shall pay to each taxing jurisdiction within the district its proportionate share of general property taxes, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall retain for the taxation district and for each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of general property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of general property taxes for each environmental remediation tax incremental district created by the county. (2)  Approval of payment not required. The taxation district treasurer shall make payments required under sub. (1) whether or not the governing body of the taxation district has approved those payments. Following a payment required under sub. (1), the taxation district treasurer shall prepare and transmit a voucher for that payment to the governing body of the taxation district.History:  1987 a. 378; 1989 a. 104; 1991 a. 39; 2001 a. 16; 2005 a. 418; 2009 a. 171; 2015 a. 191, 216.
WI Stat § 74.27 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.27 - March settlement between counties and the state.

74.27  March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.History:  1991 a. 39; 2003 a. 33.
WI Stat § 74.29 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.29 - August settlement.

74.29  August settlement. (1) On or before August 20, the county treasurer shall pay in full to the proper treasurer all real property taxes, including taxes offset by the credit under s. 79.10 (5), and special taxes included in the tax roll which have not previously been paid to, or retained by, the proper treasurer. A county may, by resolution adopted by the county board, direct the county treasurer to pay in full to the proper treasurer all special assessments and special charges included in the tax roll which have not previously been paid to, or retained by, the proper treasurer. (2) On or before August 20, a taxation district treasurer who has not paid in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. or under s. 74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes on improvements on leased land included in the tax roll which have not previously been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district its proportionate share of taxes on improvements on leased land.History:  1987 a. 378; 1991 a. 39, 269; 2005 a. 241.
WI Stat § 74.31 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.31 - Failure to settle timely.

74.31  Failure to settle timely. If the taxation district treasurer or county treasurer does not settle as required under ss. 74.23 to 74.30: (1)  Interest charge. The taxation district or county which has not settled shall pay 12 percent annual interest on the amount not timely paid to the taxing jurisdiction, including this state, to which money is due, calculated from the date settlement was required. (2)  Penalty. The taxing jurisdiction, including this state, to which money is due may demand, in writing, payment from the taxation district or county which has not settled. If, within 3 days after receipt of a written demand, settlement is not made, the taxation district or county shall pay the taxing jurisdiction, including this state, making the demand a 5 percent penalty on the amount remaining unpaid.History:  1987 a. 387; 1991 a. 39.
WI Stat § 74.315 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.315 - Omitted property.

74.315  Omitted property. (1) Submission. No later than October 1 of each year, the taxation district clerk shall submit to the department of revenue, on a form prescribed by the department, a listing of all the omitted taxes under s. 70.44 to be included on the taxation district's next tax roll, if the omitted taxes for any single description of property are $250 or more.NOTE:  Sub. (1) is shown as amended eff. 1-1-22 by 2021 Wis. Act 1. Prior to 1-1-22 it reads: (1m)  Amount collected from property in a tax incremental district. A tax may not be included on a form submitted under sub. (1) if the tax was levied on a property within a tax incremental district, as defined in s. 60.85 (1) (n) or 66.1105 (2) (k), unless the current value of the tax incremental district is lower than the tax incremental base, as defined in s. 60.85 (1) (m) or 66.1105 (2) (j), in the assessment year for which the tax was collected.NOTE:  Sub. (1m) is created eff. 1-1-22 by 2021 Wis. Act 1. (2)  Amount determined. After receiving the form under sub. (1), but no later than November 15, the department of revenue shall determine the amount of taxes to be shared with each taxing jurisdiction for which the taxation district collected taxes and determine the amount of taxes collected under s. 70.44 to be shared with each taxing jurisdiction for which the taxation district collected taxes. The department's determination under this subsection is subject to review only under s. 227.53.NOTE:  Sub. (2) is shown as amended eff. 1-1-22 by 2021 Wis. Act 1. Prior to 1-1-22 it reads: (3)  Notice and distribution. The department shall notify the taxation district and the taxation district shall distribute the collections under ss. 74.23 (1) (a) 5., 74.25 (1) (a) 4m., and 74.30 (1) (dm) resulting from the determinations made under sub. (2).NOTE:  Sub. (3) is shown as amended eff. 1-1-22 by 2021 Wis. Act 1. Prior to 1-1-22 it reads:History:  2009 a. 171; 2021 a. 1.
WI Stat § 74.33 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.33 - Sharing and charging back of taxes due to palpable errors.

74.33  Sharing and charging back of taxes due to palpable errors. (1) Grounds. After the tax roll has been delivered to the treasurer of the taxation district under s. 74.03, the governing body of the taxation district may refund or rescind in whole or in part any general property tax shown in the tax roll, including agreed-upon interest, if:(a) A clerical error has been made in the description of the property or in the computation of the tax.(b) The assessment included real property improvements which did not exist on the date under s. 70.10 for making the assessment.(c) The property is exempt by law from taxation, except as provided under sub. (2).(d) The property is not located in the taxation district for which the tax roll was prepared.(e) A double assessment has been made.(f) An arithmetic, transpositional or similar error has occurred. (2)  Exceptions. The governing body of a taxation district may not refund or rescind any tax under this section if the alleged error may be appealed under s. 70.995 (8) (c) or if the alleged error is solely that the assessor placed a valuation on the property that is excessive. (3)  Charging back and sharing taxes. If an error under sub. (1) has been discovered, the governing body of the taxation district shall proceed under s. 74.41.History:  1987 a. 378; 1991 a. 39; 1993 a. 307; 1995 a. 408.A potential error in classifying a mobile home as real, not personal, property was not a clerical error under sub. (1) (a), nor could it be considered to be the inclusion of a real property improvement that did not exist under sub. (1) (b), as the property did exist. Ahrens v. Town of Fulton, 2000 WI App 268, 240 Wis. 2d 124, 621 N.W.2d 643, 99-2466.Affirmed on other grounds. 2002 WI 29, 251 Wis.2d 135, 641 N.W.2d 423, 99-2466.
WI Stat § 74.39 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.39 - Court-ordered reassessment.

74.39  Court-ordered reassessment. (1) Court may order. Except as provided in sub. (3), in any action under s. 74.35 (3) or 74.37 (3), if the court determines that a reassessment of the property upon which the taxes were paid is necessary, the court, before entering judgment, shall continue the action to permit reassessment of the property. If, based on the reassessment, the court determines that the amount of taxes paid by the plaintiff is not excessive, judgment shall be entered for the defendant. If, based on the reassessment, the court determines that the amount of taxes paid by the plaintiff is excessive, judgment shall be entered for the plaintiff for the amount of the excessive taxes paid. (2)  Challenge of reassessment. The validity of a reassessment under sub. (1) may be challenged under s. 75.54. A reassessment under s. 75.54 shall be made by the assessor of the assessment district in which the property to be reassessed is located. (3)  Exception. The court may proceed to judgment without ordering a reassessment under sub. (1), if the court finds that to do so is in the best interests of all parties to the action and if the court is able to determine the amount of unlawful taxes with reasonable certainty.History:  1987 a. 378.When a court finds an assessment excessive, under sub. (3) it must order a reassessment unless it finds that: 1) proceeding to judgment is in the parties' best interests; and 2) the court is able to determine the amount of unlawful taxes with reasonable certainty. In this case, the circuit court made both of these findings but failed to explain the reasoning behind its decision. When a circuit court fails to explain its reasoning, the appellate court may search the record to determine whether it supports the court's discretionary decision. West Capitol, Inc. v. Village of Sister Bay, 2014 WI App 52, 354 Wis. 2d 130, 848 N.W.2d 875, 13-1458.
WI Stat § 74.42 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.42 - Charge back of personal property taxes; subsequent distributions.

74.42  Charge back of personal property taxes; subsequent distributions. (1) Charge back. No earlier than February 2 and no later than April 1, the taxation district treasurer may charge back to each taxing jurisdiction within the taxation district, except this state, its proportionate share of those personal property taxes for which the taxation district settled in full the previous year, which were delinquent at the time of settlement, which have not been collected in the intervening year, and which remain delinquent, if the taxes are owed by an entity that has ceased operations, or filed a petition for bankruptcy, or are due on personal property that has been removed from the next assessment roll. At the same time, if there are charge-backs, the taxation district treasurer shall charge back to the county the state's proportionate share of those taxes. No later than the first May 1 after receipt of a notice of a charge-back, the taxing jurisdiction shall pay to the taxation district treasurer the amount due, and the state shall pay to the proper county treasurer the amount due. (2)  Subsequent distributions. An amount equal to any delinquent personal property taxes charged back under sub. (1) which are subsequently collected by the taxation district, minus the cost of collecting those taxes, shall be proportionately distributed to each taxing jurisdiction to which the delinquent taxes were charged back under sub. (1). Distributions under this subsection shall be made on May 15, August 15, November 15 and February 15.History:  1987 a. 378; 1989 a. 104; 1991 a. 39; 1995 a. 278; 2009 a. 171.
WI Stat § 74.43 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.43 - Return of unpaid taxes, special assessments and special charges.

74.43  Return of unpaid taxes, special assessments and special charges. (1) Delivery of tax roll. Except as provided in s. 74.12, on or before February 20, the taxation district treasurer, except the treasurer of a city authorized to act under s. 74.87, shall transfer the tax roll to the county treasurer. The tax roll transferred to the county treasurer shall meet all of the following conditions:(a) Contain all information required under s. 70.65 (2) (a) to (d) and (f).(b) Conform with the format required by the department of revenue under s. 70.09 (3).(c) Reflect all payments received by the taxation district treasurer. (2)  Correction of property description. If the county treasurer discovers any error or inadequacy in the description of any property in the tax roll, he or she may correct the description in the tax roll at any time prior to issuance of the tax certificate under s. 74.57. If the county treasurer corrects a description of property, he or she shall keep a record identifying the place where each correction is made, briefly describing the correction and specifying the date when the correction was made. (3)  County treasurer to accept unpaid taxes. If the roll is delivered under sub. (1), the county treasurer shall accept all unpaid real property taxes, special assessments, special charges and special taxes contained in the tax roll.History:  1987 a. 378; 1991 a. 39.
WI Stat § 74.45 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.45 - Certificate of delinquent taxes; endorsement of treasurer's bond.

74.45  Certificate of delinquent taxes; endorsement of treasurer's bond. (1) Certificate of delinquent taxes by county treasurer. After the taxation district treasurer transfers the tax roll under s. 74.12 or 74.43, the county treasurer shall prepare a certificate of the amount that is delinquent on real property and the amount that is not delinquent but payable in subsequent installments on real property and the amount of delinquent special assessments, special charges and special taxes. (2)  Endorsement of taxation district treasurer's bond. After the taxation district treasurer has fulfilled the requirements for settlement with the county under s. 74.25 or 74.30, the county treasurer if requested to do so, shall endorse the bond of the taxation district treasurer executed under s. 70.67 (1) as satisfied and paid. The endorsement fully discharges the taxation district treasurer and his or her sureties from the obligations of the bond, unless the return of the taxation district treasurer under s. 74.43 is false. If the return is false, the bond continues in force and the taxation district treasurer and his or her sureties are subject to action upon the bond for all deficiencies and damages resulting from the false return.History:  1987 a. 378; 1991 a. 39.
WI Stat § 74.47 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.47 - Interest and penalty on delinquent amounts.

74.47  Interest and penalty on delinquent amounts. (1) Interest. The interest rate on delinquent general property taxes, special charges, special assessments and special taxes included in the tax roll for collection is one percent per month or fraction of a month. (2)  Penalty allowed. (a) Any county board and the common council of any city authorized to act under s. 74.87 may by ordinance impose a penalty of up to 0.5 percent per month or fraction of a month, in addition to the interest under sub. (1), on any delinquent general property taxes, special assessments, special charges and special taxes included in the tax roll.(b) Any ordinance enacted under par. (a) may specify that the penalty under this subsection shall apply to any general property taxes, special assessments, special charges and special taxes that are delinquent on the effective date of the ordinance. (3)  Distribution. (a) All interest and penalties collected by the county treasurer on payments of real property taxes and special taxes shall be retained by the county treasurer for the county.(b) All interest and penalties on payments of delinquent special assessments and special charges collected by the county treasurer of a county which settles for unpaid special assessments and special charges under s. 74.29 shall be retained by the county treasurer for the county.(c) All interest on payments of delinquent special assessments and special charges collected by the county treasurer of a county which does not settle for unpaid special assessments and special charges under s. 74.29 shall, along with the delinquent amounts that have been paid, be paid to the taxing jurisdiction which assessed the special assessment or special charge as follows:1. If collected on or before July 31, as part of the settlement under s. 74.29.2. If collected after July 31 and before issuance of the tax certificate under s. 74.57, on or before September 15.(d) All interest and penalties on delinquent general property taxes, special assessments, special charges and special taxes collected on or before July 31 by the treasurer of a taxation district which has enacted an ordinance under s. 74.12 shall be retained by the taxation district treasurer for the taxation district.(e) All interest and penalties on payments of delinquent personal property taxes collected by the taxation district treasurer shall be retained by the taxation district treasurer for the taxation district.(f) All penalties on payments of delinquent special assessments and special charges collected by the county treasurer of a county which does not settle for unpaid special assessments and special charges shall be retained by the county treasurer for the county.History:  1987 a. 378; 1989 a. 104; 1991 a. 39.
WI Stat § 74.49 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.49 - Payment of delinquent taxes in installments.

74.49  Payment of delinquent taxes in installments. (1) Installments allowed. Delinquent property taxes, special assessments, special charges and special taxes may be paid to the appropriate treasurer in partial payments of not less than $20, unless the treasurer agrees to accept a lower amount. (2)  Principal and interest. (a) The treasurer shall determine that portion of a partial payment to be applied as principal by dividing the amount of the partial payment by a figure which is the sum of one plus a figure which is the product of the number of months of delinquency, as determined under s. 74.11, 74.12 or 74.87:1. Times 0.01, if no penalty under s. 74.47 (2) applies; or2. Times a decimal which reflects the applicable percentage, if a penalty under s. 74.47 (2) applies.(b) The amount of the payment that is in excess of the amount of principal determined under par. (a) is the interest and penalty accrued from the date of the delinquency on the amount of the partial payment which is principal. After any partial payment is made, subsequent determinations of interest and penalty shall be computed only on the unpaid balance of the principal, from the date of the delinquency as determined under s. 74.11, 74.12 or 74.87.History:  1987 a. 378; 1991 a. 39.
WI Stat § 74.51 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.51 - Discharge of delinquent taxes.

74.51  Discharge of delinquent taxes. (1) Payment to discharge delinquency. Any person may, at any time before issuance of a tax certificate under s. 74.57, discharge delinquent real property taxes, special assessments, special charges or special taxes on real property by paying the delinquent amounts, together with interest and any penalty provided under s. 74.47 (2). (2)  Receipts for taxes paid. After a payment is made under sub. (1), the treasurer shall execute duplicate receipts showing the name of the person making the payment, the date of the payment, the description of the property upon which the payment was made and the amount paid. One copy of the receipt shall be delivered to the person making the payment and the other copy filed in the treasurer's office.History:  1987 a. 378.
WI Stat § 74.55 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.55 - Action to collect delinquent personal property taxes.

74.55  Action to collect delinquent personal property taxes. (1) Civil action. Delinquent personal property taxes, together with any interest and penalty under s. 74.47, may be recovered by the taxation district in a civil action, including an action under ch. 799, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid. (2)  Certain property not exempt from execution. In a proceeding to enforce a judgment rendered in an action under this section to recover delinquent personal property taxes, the personal property on which the taxes were delinquent is not exempt from execution under s. 815.18.History:  1987 a. 378.