74.13(1)(d)
(d) Upon receipt of the tax roll, general property taxes, special assessments, special charges and special taxes which have been paid in advance shall be credited against the general property taxes, special assessments, special charges and special taxes against the property shown in the tax roll. If the total paid general property taxes, special assessments, special charges and special taxes paid in advance exceeds the total shown in the tax roll, the taxation district treasurer shall return the excess to the person who made the advance payment.
74.13(2)
(2) Advance payment depositories. The taxation district treasurer may designate one or more public depositories, among those previously designated under
s. 34.05, to which taxpayers may make payments in advance of the tax levy. A receipt for a payment in advance of the levy issued by a designated public depository has the same legal status as a receipt issued by the taxation district treasurer.
74.13(3)
(3) Advance payment when ceasing business. Personal property taxes on property used in a commercial enterprise which is ceasing business may be paid in advance of the tax levy at any time before the 3rd Monday in December of the year in which business ceases.
74.13 History
History: 1987 a. 378.
74.15
74.15
Payment of real property taxes by grantor and grantee. If real property is conveyed and there is no valid written agreement between the grantor and the grantee concerning the payment of real property taxes for the year in which the conveyance is made, the grantor shall pay to the grantee an amount equal to one-twelfth of the taxes assessed against the property for the calendar year preceding the year in which the conveyance is made multiplied by the number of months in the calendar year of the conveyance which have elapsed before the date of the conveyance, including the month in which the conveyance is made if the conveyance occurs after the 15th day of the month.
74.15 History
History: 1987 a. 378;
1989 a. 104.
74.19
74.19
Tax receipts. The county clerk, unless a different official is designated by the county board, shall procure and furnish tax receipts, prescribed under
s. 70.09 (3), to each taxation district treasurer in the county. The taxation district treasurer shall use the tax receipts so furnished. If requested under
s. 74.09 (3) (g), the taxation district treasurer shall mail a copy of the tax receipt to the requester. This section does not apply to cities authorized to proceed under
s. 74.87 or to counties having a population of 500,000 or more.
74.19 History
History: 1987 a. 378.
74.21
74.21
Notification of payment of taxes from escrowed funds. If a person other than the property owner pays to a taxation district or county, from an escrow account funded by the property owner, the real property taxes levied against owner-occupied residential property containing not more than 4 dwelling units, the payer annually shall send written notification of payment of real property taxes to the property owner. The notification shall be sent within 30 days after the last payment of real property taxes by the payer for any year. The notification shall state when the real property taxes were paid and the amount paid.
74.21 History
History: 1987 a. 378.
SETTLEMENT
74.23
74.23
January settlement. 74.23(1)(1)
Settlement. On or before January 15, the treasurer of each taxation district, except the treasurer of a city authorized to act under
s. 74.87, shall settle for all collections received through the last day of the preceding month as follows:
74.23(1)(a)
(a)
Special assessments, special charges and special taxes. The taxation district treasurer shall:
74.23(1)(a)1.
1. Pay to the county treasurer all collections of special assessments or special charges levied under
ch. 88.
74.23(1)(a)2.
2. Pay to the proper treasurer all collections of special assessments, special charges and special taxes, except that occupational taxes under
ss. 70.40 to
70.421 and forest cropland, woodland and managed forest land taxes under
ch. 77 shall be settled for under
s. 74.25 (1) (a) 1. to
8.
74.23(1)(a)3.
3. Retain all collections of special assessments, special charges and special taxes due to the taxation district.
74.23(1)(a)5.
5. Pay to each taxing jurisdiction within the district its proportionate share of the taxes and interest under
s. 70.995 (12) (a).
74.23(1)(b)
(b)
General property taxes. After making the distribution under
par. (a), the taxation district treasurer shall pay to each taxing jurisdiction within the district its proportionate share of general property taxes, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall retain for the taxation district and for each tax incremental district within the taxation district its proportionate share of general property taxes.
74.23(2)
(2) Approval of payment not required. The taxation district treasurer shall make payments required under
sub. (1) whether or not the governing body of the taxation district has approved those payments. Following a payment required under
sub. (1), the taxation district treasurer shall prepare and transmit a voucher for that payment to the governing body of the taxation district.
74.25
74.25
February settlement. 74.25(1)(1)
Settlement. On or before February 20, the taxation district treasurer, except the treasurer of a city authorized to proceed under
s. 74.87 or the treasurer of a taxation district that has adopted an ordinance under
s. 74.12, shall settle for all collections received through the last day of the preceding month and all amounts timely paid under
s. 74.69 (1) which were not settled for under
s. 74.23 as follows:
74.25(1)(a)
(a)
Special assessments, special charges and special taxes. The taxation district treasurer shall:
74.25(1)(a)1.
1. Pay to the county treasurer all collections of special assessments or special charges levied under
ch. 88.
74.25(1)(a)2.
2. Pay to the proper treasurer all collections of special assessments, special charges and special taxes, except that occupational taxes under
ss. 70.40 to
70.421 and forest cropland, woodland and managed forest land taxes under
ch. 77 shall be settled for under
subds. 5. to
8.
74.25(1)(a)3.
3. Retain all collections of special assessments, special charges and special taxes due to the taxation district, except that occupational taxes under
ss. 70.40 to
70.421 and forest cropland, woodland and managed forest land taxes under
ch. 77 shall be settled for under
subds. 5. to
8.
74.25(1)(a)4m.
4m. Pay to each taxing jurisdiction within the district its proportionate share of the taxes and interest under
s. 70.995 (12) (a).
74.25(1)(a)5.
5. Pay to the secretary of administration all collections of occupational taxes on mink farms, 30% of collections of occupational taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal docks.
74.25(1)(a)6.
6. Pay to the county treasurer 20% of collections of occupational taxes on coal docks, 20% of collections of the taxes imposed under
ss. 77.04 and
77.84 (2) (a) and
(am), and all collections of payments for closed lands under
s. 77.84 (2) (b) and
(bm).
74.25(1)(a)7.
7. Retain for the taxation district all collections of occupational taxes on grain storage and petroleum and petroleum products and 70% of collections of occupational taxes on iron ore concentrates and coal docks.
74.25(1)(b)
(b)
General property taxes. After making the distribution under
par. (a), the taxation district treasurer shall do all of the following:
74.25(1)(b)1.
1. Pay in full to each taxing jurisdiction within the district all personal property taxes included in the tax roll which have not previously been paid to, or retained by, that taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district its proportionate share of personal property taxes.
74.25(1)(b)2.
2. Pay to each taxing jurisdiction within the district its proportionate share of real property taxes, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall retain for the taxation district and for each tax incremental district within the taxation district its proportionate share of real property taxes.
74.25(2)
(2) Approval of payment not required. The taxation district treasurer shall make payments required under
sub. (1) whether or not the governing body of the taxation district has approved those payments. Following a payment required under
sub. (1), the taxation district treasurer shall prepare and transmit a voucher for such payment to the governing body of the taxation district.
74.25(3)
(3) Return of tax roll. After completing the settlement procedures required under
sub. (1), the taxation district treasurer shall transfer the tax roll to the county treasurer as provided under
s. 74.43 (1).
74.25(4)
(4) Amounts not timely received forwarded to county treasurer. The taxation district treasurer shall forward to the county treasurer all real property taxes, special assessments, special charges and special taxes received which were not settled for or retained for the taxation district.
74.27
74.27
March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration the state's proportionate shares of taxes under
ss. 74.23 (1) (b) and
74.25 (1) (b) 1. and
2.
74.27 History
History: 1991 a. 39;
2003 a. 33.
74.29
74.29
August settlement. On or before August 20, the county treasurer shall pay in full to the proper treasurer all real property taxes, including taxes offset by the credit under
s. 79.10 (5), and special taxes included in the tax roll which have not previously been paid to, or retained by, the proper treasurer. A county may, by resolution adopted by the county board, direct the county treasurer to pay in full to the proper treasurer all special assessments and special charges included in the tax roll which have not previously been paid to, or retained by, the proper treasurer.
74.29 History
History: 1987 a. 378;
1991 a. 39,
269.
74.30
74.30
Settlement in certain taxation districts. The treasurer of a taxation district which has enacted an ordinance under
s. 74.12 shall settle under this section.
74.30(1)
(1) February settlement. On or before February 20, the taxation district treasurer shall do all of the following:
74.30(1)(a)
(a) Pay to the county treasurer all collections of special assessments or special charges levied under
ch. 88.
74.30(1)(b)
(b) Pay to the proper treasurer all collections of special assessments, special charges and special taxes, except that occupational taxes under
ss. 70.40 to
70.421 and forest cropland, woodland and managed forest land taxes under
ch. 77 shall be settled for under
pars. (e) to
(h).
74.30(1)(c)
(c) Retain all collections of special assessments, special charges and special taxes due to the taxation district, except that occupational taxes under
ss. 70.40 to
70.421 and forest cropland, woodland and managed forest land taxes under
ch. 77 shall be settled for under
pars. (e) to
(h).
74.30(1)(d)
(d) Retain all collections of omitted property taxes under
s. 70.44.
74.30(1)(dm)
(dm) Pay to each taxing jurisdiction within the district its proportionate share of the taxes and interest under
s. 70.995 (12) (a).
74.30(1)(e)
(e) Pay to the secretary of administration all collections of occupational taxes on mink farms, 30% of collections of occupational taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal docks.
74.30(1)(f)
(f) Pay to the county treasurer 20% of collections of occupational taxes on coal docks, 20% of collections of the taxes imposed under
ss. 77.04 and
77.84 (2) (a) and
(am), and all collections of payments for closed lands under
s. 77.84 (2) (b) and
(bm).
74.30(1)(g)
(g) Retain for the taxation district all collections of occupational taxes on grain storage and petroleum and petroleum products and 70% of collections of occupational taxes on iron ore concentrates and coal docks.
74.30(1)(i)
(i) Pay in full to each taxing jurisdiction within the district all personal property taxes included in the tax roll which have not previously been paid to, or retained by, each taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district its proportionate share of personal property taxes.
74.30(1)(j)
(j) Pay to each taxing jurisdiction within the district its proportionate share of real property taxes, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall retain for the taxation district and for each tax incremental district within the taxation district its proportionate share of real property taxes.
74.30(1m)
(1m) March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration the state's proportionate shares of taxes under
sub. (1) (i) and
(j).
74.30(2)
(2) Subsequent settlements. On or before the 15th day of each month following the month in which an installment payment of real property taxes is required by the ordinance, the taxation district treasurer shall do all of the following:
74.30(2)(a)
(a) Pay to the proper treasurer all collections of delinquent special assessments, special charges and special taxes not previously settled for, as directed by
sub. (1) (a) to
(h).
74.30(2)(b)
(b) Pay to each taxing jurisdiction within the district its proportionate share of real property taxes collected, except that the taxation district treasurer shall pay the state's proportionate share to the county, and the county treasurer shall settle for that share under
s. 74.29. As part of that distribution, the taxation district treasurer shall retain for the taxation district and for each tax incremental district within the taxation district its proportionate share of real property taxes.
74.30(3)
(3) Approval of payment not required. The taxation district treasurer shall make payments required under
subs. (1) and
(2) whether or not the governing body of the taxation district has approved those payments. Following a payment required under
subs. (1) and
(2), the taxation district treasurer shall prepare and transmit a voucher for that payment to the governing body of the taxation district.
74.31
74.31
Failure to settle timely. If the taxation district treasurer or county treasurer does not settle as required under
ss. 74.23 to
74.30:
74.31(1)
(1) Interest charge. The taxation district or county which has not settled shall pay 12% annual interest on the amount not timely paid to the taxing jurisdiction, including this state, to which money is due, calculated from the date settlement was required.
74.31(2)
(2) Penalty. The taxing jurisdiction, including this state, to which money is due may demand, in writing, payment from the taxation district or county which has not settled. If, within 3 days after receipt of a written demand, settlement is not made, the taxation district or county shall pay the taxing jurisdiction, including this state, making the demand a 5% penalty on the amount remaining unpaid.
74.31 History
History: 1987 a. 387;
1991 a. 39.
ADJUSTMENT
74.33
74.33
Sharing and charging back of taxes due to palpable errors. 74.33(1)(1)
Grounds. After the tax roll has been delivered to the treasurer of the taxation district under
s. 74.03, the governing body of the taxation district may refund or rescind in whole or in part any general property tax shown in the tax roll, including agreed-upon interest, if:
74.33(1)(a)
(a) A clerical error has been made in the description of the property or in the computation of the tax.
74.33(1)(b)
(b) The assessment included real property improvements which did not exist on the date under
s. 70.10 for making the assessment.
74.33(1)(c)
(c) The property is exempt by law from taxation, except as provided under
sub. (2).
74.33(1)(d)
(d) The property is not located in the taxation district for which the tax roll was prepared.
74.33(1)(f)
(f) An arithmetic, transpositional or similar error has occurred.
74.33(2)
(2) Exceptions. The governing body of a taxation district may not refund or rescind any tax under this section if the alleged error may be appealed under
s. 70.995 (8) (c) or if the alleged error is solely that the assessor placed a valuation on the property that is excessive.
74.33(3)
(3) Charging back and sharing taxes. If an error under
sub. (1) has been discovered, the governing body of the taxation district shall proceed under
s. 74.41.
74.33 Annotation
A potential error in classifying a mobile home as real, not personal, property was not a clerical error under sub. (1) (a), nor could it be considered to be the inclusion of a real property improvement that did not exist under sub. (1) (b), as the property did exist. Ahrens v. Town of Fulton, 2000 WI App. 268,
240 Wis. 2d 124,
621 N.W.2d 643. Affirmed on other grounds, 2002 WI 29, 251 Wis.2d 135,
641 N.W.2d 423.
74.35
74.35
Recovery of unlawful taxes. 74.35(1)
(1)
Definitions. In this section "unlawful tax" means a general property tax with respect to which one or more errors specified in
s. 74.33 (1) (a) to
(f) were made. "Unlawful tax" does not include a tax in respect to which the alleged defect is solely that the assessor placed a valuation on the property that is excessive.
74.35(2)
(2) Claim against taxation district. 74.35(2)(a)(a) A person aggrieved by the levy and collection of an unlawful tax assessed against his or her property may file a claim to recover the unlawful tax against the taxation district which collected the tax.
74.35(2)(b)
(b) A claim filed under this section shall meet all of the following conditions:
