ORD1989654COMMON- COUhTIL - CITY OF MUSKEGO
ORDINANCE /I654
ORDINANCE TO REPEAL AND RECREATE SECTION 3.01
AND CREATE: SECTION 3.015 OF THE
MUNICIPAL CODE OF THE CITY OF MUSKEGO
(Tax Roll & Property Tax Collection)
THE COMMON COUNCIL OF THE CITY OF MUSKEGO, WISCONSIN DO ORDAIN AS
FOLLOWS :
SECTION 1 - Section 3.01 of the Municipal Code of the City of
Muskego entitled Preparation of Tax Roll and Tax Receipts is hereby
repealed and recreated to read as follows:
3.01 PREPARATION OF TAX ROLL AND TAX RECEIPTS. (1) Pursuant to
670.65(2). Wis, Stats.. the Clerk shall enter local taxes in the tax "~ ~ ~ . ,, roll, according to the-format prescribed by the Department of
Revenue. The Clerk shall begin preparation of the tax roll at a
time sufficient to permit timely delivery of the tax roll to the
Treasurer as provided in 374.03, Wis. Stats.
(2) The Treasurer is not required to prepare tax receipts unless a
receipt is s ecifically requested by a person paying taxes, as
provided in i 74.09(3)(g), Wis. Stats. If the Treasurer receives the
request for a receipt, then the Treasurer shall prepare a receipt on
the form provided by the County Clerk.
SECTION 2 - Section 3.015 entitled Collection of Property
Taxes, Special Assessments, Special Charges and Other Taxes is
hereby created to read as follows:
CHARGE~T"KT Pursuant to 9/4
3.015 COLLECTION OF PROPERTY TAXES, SPECIAL ASSESSMENTS, SPECIAL
.12, Wis. Stats., the
City of: Muskego hereby authorizes payment of real property taxes in
three (3) installments. Each installment shall be for one-third of
the total real property taxes due. The installments shall be due as
follows:
(a) The first installment shall be paid on or before January 31.
(b) The second installment shall be paid on or before April 30.
(c) The final installment shall be paid on or before July 31.
(2) All special assessments, special charges and special taxes that
are placed in the tax roll shall be paid in full on or before
January 31.
(3) In the event that any installment on real property taxes is not
unpaid taxes on that parcel is delinquent as of the first day of the
paid on or before the date due, the entire amount of the remaining
month after the payment is due.
Ordinance 11654 *
Page 2 -i
(4) In the event that any special assessment, special charge,
special tax or personal property tax is not paid in full on or
before January 31, the amount unpaid shall be delinquent as of
February 1.
and special taxes that become delinquent and are paid on or before (5) Any real property taxes, special assessments, special charges
July 31, and all delinquent personal property taxes, whenever paid,
shall be collected by the Trcasurer, together with interest of 1.0%
per month or fraction thereof charged from the preceding February
on the tax roll that remain unpaid through July 31 shall be returned
1. Any taxes, special assessments, special charges or special taxes
to the County Treasurer for collection on or before August 15.
SECTION 3: The several sections of this ordinance are declared
declared by a decision of a court of competent jurisdiction $0 be
to be severable. If any section or portion thereof shall be
invalid, unlawful, or unenforceable, such decision shall apply only
to the specific section or portion thereof directly specifid in the
decision, and not affect the validity of all other provisions,
sections, or portion thereof of the ordinance which shall remain in
full force and effect. Any 'sther ordinance whose terms are in
as to those terms that conflict. conflict with the provisions of this ordinance are hereby repealed
SECTION 4: This ordinance shall be in full force and effect
from and after its passage a-nd publication.
Passed and approved this " 27t.h day of June , 1989 . -
CITY OF MUSKEGO
WAYNE G. SALENTINE, MAYOR
ATTEST:
City Clerk
PUBLISHED THIS 7th DAY OF July ,19*.
jz
STATE OF WISCONSIN )
Milwaukee Counly )
) ss.
" OfticZTTotice CITY OF MUSKEGO
COMMON COUNCII, ORDINANCE # 654
ORDINANCE TO REPEAI:AND,RECRE-
TION 3.015 OF THE MUNICIPAI. CODE
ATE SECTION 3.01 AND CREATE SEC-
OF THE CITY OF MUSKEGO (Tax Roll &
Property Tai Collection)
THE COMMON COtJNCll. OF THE CITY
OF MUSKEGO. FSCONSIN DO ORDAIN
AS FOLLOWS:
Code of the City of Muskego entitled
SECTION 1 -Section 3.01 oftheMunicipal
Preparation of Tax Roll and Tax Receipts is
hereby repealed and recreated to read as
follnwc- . -. . . . -.
3.01 PREPARATION OFTAX ROIL AND
TAX RECEIPTS. (1 I Pursuant to 870.65C21,
Wis. Stats.. theClerk.shall enter local taxes
prescribed;by-,the Department of Revenue.
in the tax foil, according to the format
The Clerk shall begin preparation of the tax
roll at a time sufficient 'to permit timely
delivery of the tax roll to the Treasurer as
provided in $74.03, Wis. Stats.
prepare, tax. receipts unless a receipt is
(2) The Treasufer is not required to
specifically requested by a person paying
laxes. as provided in $74.09(3I(gl, Wis.
Stats. If the Treasurer receives the request
far n receipt,' then the Treasurer shall
prepare a receipt on the foorm provided by
the County Clerk.
Collection ofPrpperty Taxes, Special Assess-
SECTTON 2 - Section 3.015 entitled
ments, Special Charges and Other Taxes is
hereby created to read as follows:
TAXES, SPECIAL ASSESSMENTS. SPE-
3.015 COI.I,ECTION OF PROPERTY
CIAI. CHARGES AND OTHER TAXES (1
Muskego hereby authorizes payment of real
Pursuant to $74.12, Wis. Stars., the City ai
property taxes in three (31 installments.
Each installment shall be for one-third ofthe
total. real property taxes due. The install-
ments shall be due~as follows:
(a) 7ne firs1 installment shall be paid on
or before January, 31
(b)The second installinentshall be paid,on
or before April 30.
(e) The final installment shall be paid on
or before July 31
12) All ,special qssessrnents, special
charges and special taxes that are placed in
the tax roll shall be paid in full on or before
January 31
'"1 1- +.Lu"-xL+hst. .I-.. ins+n!lmollt. On
JUDITH ZlOLKOWSKl bein)! duly zworn.
dolh depose -Id 'y lllal he is a11 aitti:Ii?d represen!ative $1
1 he . MUSkEGO . . . . . . . SUN.
a newspaper published a1 MUSKEG3
Vlisconsin and lhat an advertisernellt of which the annexed is a
true copy, laken lrom said pnper. was nublished therein 011
I*, 111 .,le F .-... ..al" "'., ... I"_. .-,"~
real property taxes if not paid 0" or bef&
that date. the entire amount ofthe'rerhain-
as of (he first day of^ the month' aller
ing urmpaid taxes on thai parcel is'dkljnqueni
paymmt is due.
(41 'In the event that,any speeial assess.
ment. special,charge. special tax or personal
property tax i8 not'paid in full'on.br.before.
January 3l.,.the. emount'unpaid 'sliall be
delinquent 88 of Febrimj,f., ~ , , , ..
assessmenta,. special chaiges md,, sbial'
(5) Any real Rioperty' taxes, .special,
taxes that home deIiriqrieht.dfid'ar6 paid
on or before July 31. and.<all' delinquent
personal property taxes, wheievei piid,
shall be co!leced by the Tr&sure<, @&her,
thereoP charged from the prece+b:Febru-
with interest of l.O%, per mqnth,or fraction
ay .1. .Any- keq special
special' charges or special tax
rdl tb84-n unpaid'th
shal1 ba returned to the County %ensurer
for colliztion in or before August 15: ' '
ordinarlee are declared to be severable. If
SECTION 3: The several sections of this
any section or portion the-f shall be
declare3 by a decision of a murt of compe-
tent jurisdiction to'be invalid. unlawful. or
unenforceable. such decision shall apply
only ta the specific section or portion thereof
directly specified in the decision;and not
'affect the validity of all other provisions,
,section:;, or portion thereof of the ordinance
which shall remain in full force.and'effect.
Any other ordinance whose terms are in
conflict with the provisions of this ordinance
are hewby repealed as to those terms that
conflict.
SECTION 4: This ordinance shall be in
full force and effect from and after its
passage and publication.
June. 1!)89.
Passed and approved this 27th day of