LRBs0069/2
JK:kjf:rs
2003 - 2004 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO 2003 ASSEMBLY BILL 133
May 13, 2003 - Offered by Representative Ziegelbauer.
AB133-ASA1,1,4
1An Act to repeal 74.11 (10) (b) and 74.12 (9) (b);
to renumber 74.12 (9) (a);
to
2renumber and amend 74.11 (10) (a); and
to amend 74.11 (7), 74.11 (11) (a),
374.12 (7), 74.12 (8), 74.12 (10) and 74.12 (12) (a) of the statutes;
relating to: late
4payments of property tax installments and providing penalties.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB133-ASA1,1,106
74.11
(7) Delinquent first installment. If the first installment of taxes on real
7property or improvements on leased land is not paid on or before January 31, the
8entire amount of the
taxes remaining unpaid
installment is delinquent
as of and
9shall be paid, together with interest and penalties on the unpaid installment at the
10applicable rates under s. 74.47 (1) and (2) from February 1.
AB133-ASA1, s. 2
11Section
2. 74.11 (10) (a) of the statutes is renumbered 74.11 (10) and amended
12to read:
AB133-ASA1,2,5
174.11
(10) If all special assessments
to which an installment option does not
2pertain, special charges, special taxes and personal property taxes due under sub.
3(3) or (4) are not paid in full on or before the due date, the amounts unpaid are
4delinquent as of the day after the due date
of the first installment or of the lump-sum
5payment.
AB133-ASA1,2,148
74.11
(11) (a) All real property taxes, special charges
, and special taxes that
9become delinquent shall be paid, together with interest and penalties charged from
10the
preceding February 1 day after the date that the real property taxes, special
11charges, and special taxes are due, to the county treasurer. All special assessments
12to which an installment option does not pertain that become delinquent shall be paid,
13together with interest and penalties charged from the day after the due date
of the
14first installment or of the lump-sum payment.
AB133-ASA1,2,2216
74.12
(7) Delinquent first installment. If the first installment of real
17property taxes, personal property taxes on improvements on leased land or special
18assessments to which an installment option pertains is not paid on or before January
1931, the
entire amount of the
remaining unpaid
taxes or special assessments to which
20an installment option pertains on that parcel installment is delinquent
as of and
21shall be paid, together with interest and penalties on the unpaid installment at the
22applicable rates under s. 74.47 (1) and (2) from February 1.
AB133-ASA1,3,724
74.12
(8) Delinquent 2nd or subsequent installment. If the 2nd or any
25subsequent installment payment of real property taxes, personal property taxes on
1improvements on leased land or special assessments to which an installment option
2pertains is not paid by the due date specified in the ordinance, the
entire amount of
3the
remaining unpaid
taxes or special assessments to which an installment
option
4pertains on that parcel is delinquent
as of the first day of the month after the
5payment is due and
shall be paid, together with interest and penalties
are due under
6sub. (10) on the unpaid installment at the applicable rate under s. 74.47 (1) and (2)
7from the day after the installment is due.
AB133-ASA1, s. 7
8Section
7. 74.12 (9) (a) of the statutes is renumbered 74.12 (9).
AB133-ASA1,3,1611
74.12
(10) Payment of delinquent payments, interest and penalty. (a) All real
12property taxes, special assessments, special charges and special taxes that become
13delinquent and are paid on or before July 31, and all delinquent personal property
14taxes, whenever paid, shall be paid, together with interest and penalties charged
15from the
preceding February 1 day after real property taxes, special assessments,
16special charges, and special taxes are due, to the taxation district treasurer.
AB133-ASA1,3,2117
(b) All real property taxes, special assessments, special charges and special
18taxes that become delinquent and are not paid under par. (a) shall be paid, together
19with interest and penalties charged from the
preceding February 1 day after real
20property taxes, special assessments, special charges, and special taxes are due, to the
21county treasurer.
AB133-ASA1,4,423
74.12
(12) (a) The taxation district treasurer shall retain the tax roll and make
24collections through July 31. On or before August 15, the taxation district treasurer
25shall return the tax roll to the county treasurer. The county treasurer shall collect
1all returned delinquent real property taxes, special assessments, special charges
, 2and special taxes, together with interest and penalty assessed from the
previous
3February 1 day after real property taxes, special assessments, special charges, and
4special taxes are due, as provided under s. 74.47.
AB133-ASA1,4,76
(1)
This act first applies to taxes based on the assessment as of the January 1
7after publication.
