Tax Collection.

(1) 

Real Property Taxes.

(a) 

Real property taxes shall be paid in one of the following ways:

(i) 

In full, on or before 5:00 p.m., January 31; or,

(ii) 

In installments under paragraph (b).

(b) 

Real property taxes may be paid in three (3) installments. On any installment date, a taxpayer may pay the balance of the real property taxes due. Each installment is due on or before 5:00 p.m. on the last day of the following designated months:

(i) 

The first installment - January; one-third (1/3) of the aggregate real property tax levied and due shall be paid on or before 5:00 p.m. on the last day of January.

(ii) 

The second installment - March; one-third (1/3) of the aggregate real property tax levied and due shall be paid on or before 5:00 p.m. on the last day of March.

(iii) 

The third installment - May; one-third (1/3) of the aggregate real property tax levied and due shall be paid on or before 5:00 p.m. on the last day of May.

(c) 

The minimum payment amount for installments is one hundred dollars ($100) and the taxpayer may pay the remaining unpaid balance on any installment date.

(2) 

Special Assessments, Special Charges and Other Taxes.

(a) 

All special assessments, special charges and special taxes that are placed on the tax roll shall be paid in full on or before 5:00 p.m. on January 31 and any amounts unpaid as of that time and date are delinquent as of February 1.

(b) 

All taxes on personal property shall be paid in full on or before 5:00 p.m. on January 31 and any amounts unpaid as of that time and date are delinquent as of February 1.

(c) 

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 paragraph (a), the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.

(d) 

The due date for the payment of the manufactured/mobile home community/municipal monthly permit fee shall be the 10th of the month following the month for which the monthly permit fee is due, except for the January payment, which shall be due on February 25 of each year.

[Ord. O-2010-0019, 6/1/2010]

(3) 

Delinquent Installment.

(a) 

Delinquent First Installments. If the first installment of real property taxes is not paid on or before 5:00 p.m. on January 31, the entire amount of the remaining unpaid taxes on that parcel is delinquent as of February 1.

(b) 

Delinquent Second or Subsequent Installments. If the second or any subsequent installment payment of real property taxes is not paid by 5:00 p.m. of the due date, specified in subparagraph (1)(b), the entire amount of the taxes that remain unpaid on that parcel is delinquent as of February 1.

(4) 

Delinquent Payments with Interest and Penalty; To Whom Paid.

(a) 

All real property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before 5:00 p.m. on July 31, and all delinquent personal property taxes, whenever paid, shall be paid together with interest and penalties charges from the preceding February 1, to the City Treasurer.

(b) 

All real property taxes, special assessments, special charges and special taxes that become delinquent and are not paid under paragraph (a) shall be paid, together with interest and penalties charged from the preceding February 1 to the County Treasurer.

(5) 

Payment Priority.

(a) 

If the City 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:

(i) 

Personal Property Taxes.

(ii) 

Delinquent Utility Charges.

(iii) 

Special Charges.

(iv) 

Special Assessments.

(v) 

Special Taxes.

(vi) 

Real Property Taxes.

(b) 

The allocation under paragraphs (a)(i) to (vi) is conclusive for purposes of settlement, under secs. 74.25 to 74.31 of the Wisconsin Statutes, and for determining delinquencies under this section.

(6) 

Delinquent Taxes Returned; Collection by County. The City Treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the City Treasurer shall return the real estate 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 sec. 74.47 of the Wisconsin Statutes.

(7) 

Interest and Penalty on Delinquent Amounts.

(a) 

An interest rate of one percent (1%) per month or a fraction of a month shall be charged on delinquent real estate property taxes, personal property taxes, special charges, special assessments and special taxes.

(b) 

A penalty of one-half percent (0.5%) per month or fraction of a month, in addition to the interest rate specified in paragraph (a) is imposed on all real estate property taxes, personal property taxes, special charges, special assessments and special taxes.

(c) 

The City Treasurer is hereby authorized to waive the interest and/or penalty on delinquent real estate accounts based on certain unique circumstances involving missing the five-day grace period.

[Ord. O-2008-0042, 10/21/2008 (repealed); Ord. O-2012-0025, 9/4/2012]

(8) 

Twenty-Four-Hour Depository.

(a) 

The City Treasurer shall maintain a twenty-four-hour depository located on the south side of City Hall immediately east of the main level entrance. The purpose of the depository is to receive any correspondence or payments, including but not limited to, real property taxes, personal property taxes, special assessments, special charges, and other taxes or payments. The depository may also be used for the receipt of any correspondence with respect to City Hall business.

(b) 

The City Hall depository is to be available for use twenty-four (24) hours a day, seven (7) days a week, subject to conditions beyond reasonable control. The Treasurer's Office shall remove deposited items at 8:00 a.m. and 5:00 p.m. each business day. The two (2) stated times are a minimum requirement and, at the discretion of the Treasurer's Office, items may be removed at any other time.

(c) 

The twenty-four-hour City Hall depository is deemed under the control of the City Treasurer's Office, and the City Treasurer or Deputy City Treasurer shall have final determination of acceptability and timing of deposited items.

(9) 

Licenses and Permits to be Withheld for Non-Payment.

[Ord. O-2008-0042, 10/21/2008; Ord. O-2014-0046, 8/5/2014]

(a) 

No City license or permit shall be issued unless the applicant shall first have paid the appropriate fee for said license or permit or any delinquent real, personal property, or room tax obligation owed to the City at the time the license or permit is to be issued.

(b) 

No City license or permit shall be issued unless the applicant shall first have paid any outstanding forfeiture or civil judgment or any delinquent utility charge, false alarm charges, ambulance fee, inspection fee, special assessment or charge owed to the City at the time the license or permit is to be issued.

[Ord. O-2018-0015, 4/4/2018]

(c) 

Real estate taxes will not be considered to be delinquent under Subsection (a) until such time as they are forwarded to Milwaukee County and are paid by the County under Section 74.29 of the Wisconsin Statutes.

(d) 

Subsections (a) and (b) notwithstanding, the License and Health Committee is authorized to approve payment plans that will pay off the outstanding amount owed to the City during the license or permit year for which application is being made. Failure to abide by such payment plan shall be grounds for suspension, revocation or nonrenewal of the license or permit.

(e) 

Failure to pay the license or permit fee shall result in the immediate cessation of the licensed or permitted occupation. Failure to pay shall include payment that is returned as "insufficient funds" or through some other cause that results in nonpayment to the City. Renewal applicants who have not been issued a license or permit for reasons other than nonpayment of the fee shall be permitted to continue operating under their license or permit until afforded a hearing as provided in Section 9.35(3) of the Revised Municipal Code.

Ord. 6063, 12/7/1993