AB89-ASA1,1,55
74.01
(8) "Working day" has the meaning given in s. 227.01 (14).
AB89-ASA1,2,27
74.11
(7) Delinquent first instalment. If the first instalment of taxes on real
8property or improvements on leased land is not paid on or before January 31, the
9entire amount of the taxes remaining unpaid is delinquent as of February 1
, except
10that, if the instalment is paid within 5 working days from the day it is due, that
11instalment is not delinquent and does not render the unpaid balance delinquent.
1Instead, the instalment shall be collected, together with interest on the unpaid
2instalment at the applicable rate under s. 74.47 (1), from February 1.
AB89-ASA1,2,124
74.12
(7) Delinquent first instalment. If the first instalment of real property
5taxes, personal property taxes on improvements on leased land or special
6assessments to which an instalment option pertains is not paid on or before January
731, the entire amount of the remaining unpaid taxes or special assessments to which
8an instalment option pertains on that parcel is delinquent as of February 1
, except
9that, if the instalment is paid within 5 working days from the day it is due, that
10instalment is not delinquent and does not render the unpaid balance delinquent.
11Instead, the instalment shall be collected, together with interest on the unpaid
12instalment at the applicable rate under s. 74.47 (1), from February 1.
AB89-ASA1,2,2514
74.12
(8) Delinquent 2nd or subsequent instalment. If the 2nd or any
15subsequent instalment payment of real property taxes, personal property taxes on
16improvements on leased land or special assessments to which an instalment option
17pertains is not paid by the due date specified in the ordinance, the entire amount of
18the remaining unpaid taxes or special assessments to which an instalment option
19pertains on that parcel is delinquent as of the first day of the month after the
20payment is due and interest and penalties are due under sub. (10)
, except that, if the
21instalment is not the final instalment of the year and is paid within 5 working days
22from the day it is due, that instalment is not delinquent and does not render the
23unpaid balance delinquent. Instead, the instalment shall be collected, together with
24interest on the unpaid instalment at the applicable rate under s. 74.47 (1), from the
25day after the instalment is due.
AB89-ASA1,3,32
(1)
This act first applies to taxes based on the assessment as of the January 1
3after publication.