ORD20201441-Property Taxes
COMMON COUNCIL - CITY OF MUSKEGO
ORDINANCE #1441
AN ORDINANCE TO AMEND CHAPTER 39, SECTION 39-2,
OF THE MUNICIPAL CODE OF THE CITY OF MUSKEGO
(Collection of Property Taxes, Special Assessments and
Charges and Other Taxes)
THE COMMON COUNCIL OF THE CITY OF MUSKEGO, WISCONSIN DO ORDAIN
AS FOLLOWS:
SECTION 1: Chapter 39, Section 39-2., of the Municipal Code of the City of Muskego,
is hereby amended to read as follows:
§ 39-2 Collection of property taxes, special assessments and charges and other
taxes.
A. Pursuant to § 74.12, Wis. Stats., the City of Muskego hereby authorizes payment of
real property taxes in two installments. Each installment shall be for 1/2 of the total
real property taxes due. The installments shall be due as follows:
(1) The first installment shall be paid on or before January 31.
(2) The final installment shall be paid on or before July 31.
B. 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.
C. Pursuant to § 74.12(11), Wis. Stats., except as provided in Paragraphs (c) and (d)
of said section, if the Clerk-Treasurer receives a payment from a taxpayer which is
not sufficient to pay all amounts due, the payment shall be applied to the amounts
due, including interest and penalties, in the following order:
(1) Personal property taxes.
(2) Delinquent utility charges.
(3) Special charges.
(4) Special assessments.
(5) Special taxes.
(6) Real property taxes.
Ordinance #1441
SECTION 2: The several sections of this Ordinance are declared to be severable. If
any section or portion thereof shall be declared by a decision of a court of competent
jurisdiction to be invalid, unlawful, or unenforceable, such decision shall apply only to
the specific section or portion thereof directly specified 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 other Ordinance whose terms are in conflict with the
provisions of this Ordinance is hereby repealed as to those terms that conflict.
SECTION 3: This Ordinance shall be in full force and effect from and after its passage
and publication.
TH
PASSED AND APPROVED THIS 25 DAY OF FEBRUARY 2020.
CITY OF MUSKEGO
_______________________________
Kathy Chiaverotti, Mayor
ATTEST: First reading: February 11, 2020
_________________________
Clerk-Treasurer
Notice of Newly Enacted Ordinance Published: March 4, 2020
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