Section 1.14 PROPERTY TAX COLLECTIONS.
(1) Definitions:
[a] “General Property Taxes” means taxes levied upon general property, as defined in §70.02, Wis. Stats., and measured by the property’s value.
[b] “Special Assessment” means an amount entered in the tax roll as an assessment against real property to compensate for all or part of the costs of public work or improvements which benefit the property. “Special Assessment” includes any interest and penalties assessed for nonpayment of the special assessment before it is placed in the tax roll.
[c] “Special Charge” means an amount entered in the tax roll as a charge against real property to compensate for all or part of the costs to a public body of providing services to the property. “Special Charges” includes any interest and penalties assessed for nonpayment of the special charge before it is placed in the tax roll. “Special Charge” also includes penalties under Section 70.995(12), Wis. Stats.
[d] “Special Tax” means any amount entered in the tax roll which is not a general property tax, special assessment or special charge. “Special Tax” includes any interest and penalties assessed for nonpayment of the tax before it is placed in the tax roll.
(2) Real Property Tax Payments.
[a] Real property taxes levied in the Village of River Hills shall be paid in one of the following ways:
1. In full on or before January 31, or in installments as follows:
2. The real property taxes may be paid in three installments. Each installment is due, in the percentages shown, on the last day of the designated months.
a. The first installment – January; 50% of the real property taxes levied shall be paid on or before the last day of January.
b. The second installment – March; 25% of the real property taxes levied shall be paid on or before the last day of March.
c. The third installment – May; 25% of the real property taxes levied shall be paid on or before the last day of May.
3. The minimum amount for installments is $100.00 and the taxpayer must pay the remaining unpaid balance on any installment date.
4. Option to pay balance. On any installment date or any prior date, a taxpayer may pay the balance of the taxes due.
5. All special assessments, 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.
6. 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 subparagraph 5 above, the entire amount of the real property taxes on that parcel which is unpaid is delinquent as of February 1.
7. If the first installment of real property taxes is not paid on or before January 31, or if the second or any subsequent installment payment of real property taxes is not paid by the due date specified in subparagraph 2 above, the entire amount of the taxes that remain unpaid on that parcel are delinquent as of the first day of the month after the payment is due.
8. All taxes on personal property shall be paid in full on or before January 31 and any amounts of said taxes unpaid as of that date are delinquent as of February 1.
(3) Delinquent Payments; To Whom Paid.
[a] 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 charged from the preceding February 1, to the Village Treasurer.
[b] All general property taxes, special assessments, special charges, and special taxes that become delinquent and are not paid on or before July 31 to the Village Treasurer, shall be paid together with interest and penalties charged from the preceding February 1, to the County Treasurer.
(4) Collection By Village Treasurer. The Village Treasurer shall retain the tax roll and make collections through July 31. On or before August 15 of each year the Village Treasurer shall return the tax roll to the County Treasurer who 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, all as provided under Section 74.47, Wis. Stats.
(5) Payment Priority.
[a] If the Village Treasurer received a payment from a taxpayer which is not sufficient to pay all general property taxes, special charges, special assessments and special taxes due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:
1. Special charges.
2. Special assessments.
3. Special taxes.
4. General property taxes.
[b] The allocation under subsection (a) above is conclusive for purposes of settlement under §74.25 to 74.30, Wis. Stats. and for determining delinquencies under this ordinance.