(A) Tax roll. The Village Administrator/Clerk shall prepare the tax roll which shall contain the information required under Wis. Stats. § 70.65(2), and the format of the tax roll shall conform to the form prescribed by the Department of Revenue under Wis. Stats. § 70.09(3).
(B) Property tax bills. The Village Administrator/Clerk shall prepare the real and personal property tax bills prescribed by the Department of Revenue. The tax bills shall contain the information required under Wis. Stats. § 74.09(3), and shall be mailed to each property taxpayer or the taxpayer’s designee, as prescribed in Wis. Stats. § 74.09(5).
(C) Delivery of tax roll.
(1) Except as provided in division (C)(2) below, the Village Administrator/Clerk shall deliver the tax roll to the Village Treasurer/Deputy Clerk on or before December 8 of each year.
(2) In the event the tax roll is not delivered on or before December 8, taxpayers paying escrow property taxes in excess of the amount owed on or before December 31 shall be reimbursed the excess amount within 15 business days of the date paid.
(Prior Code, § 3.01) (Ord. 12-98, passed 12-12-1998)