174.065 Collection.
(1) Collecting official. The collecting official is any city, village, or town treasurer or other tax collecting officer or any person deputized by the treasurer or tax collecting official, unless the common council or village or town board provides by ordinance or resolution for the appointment of a different person. Veterinarians and humane societies may voluntarily become collecting officials for a city, village, or town if the governing body of the city, village, or town by resolution or ordinance provides that veterinarians and humane societies may be collecting officials for the city, village, or town. In a county in which an agreement under s. 174.10 (2) is in effect, the intergovernmental commission is also a collecting official for a city, village, or town if the governing body of the city, village, or town by resolution or ordinance provides that the intergovernmental commission is a collecting official.
(3) Collection of delinquent dog license taxes. Delinquent dog license taxes may be collected in the same manner as in s. 74.55 and ch. 799 for the collecting of personal property taxes.
History: 1979 c. 289 ss. 14, 24; 1981 c. 285; 1987 a. 378; 2001 a. 16; 2003 a. 133.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
174.01 - Restraining action against dogs.
174.02 - Owner's liability for damage caused by dog; penalties; court order to kill a dog.
174.042 - Dogs running at large and untagged dogs subject to impoundment; penalties.
174.052 - Publication of the dog license requirement and rabies vaccination requirement.
174.053 - Multiple dog licenses.
174.054 - Exemption for owners of dogs kept for educational or scientific purposes.
174.055 - Exemption of dogs for blind, deaf and mobility-impaired.
174.07 - Dog licenses and collar tags.
174.08 - License fees paid to county treasurer.
174.09 - Dog license fund; how disposed of and accounted for.
174.10 - Dog licensing in populous counties.
174.11 - Claims for damage by dogs to domestic animals including ranch mink.
174.12 - Actions against owners.
174.13 - Humane use of dogs for scientific or educational purposes.