74.13 Taxes paid in advance of levy.
(1) Treasurer shall accept. The taxation district treasurer shall accept payment of general property taxes, special assessments, special charges and special taxes in advance of the tax levy, subject to the following:
(a) General property taxes, special assessments, special charges and special taxes may be paid in advance of the levy either by single payment or payment in installments of not less than $100. The total taxes paid in advance of the levy may not exceed the total taxes previously levied against the property, as shown on the previous tax roll.
(b) Except as provided in sub. (3), general property taxes, special assessments, special charges and special taxes may be paid in advance of the levy during the period from August 1 until the 3rd Monday in December.
(c) The taxation district treasurer shall hold general property taxes, special assessments, special charges and special taxes paid in advance of the levy. Those taxes, assessments and charges are subject to settlement under s. 74.23. Any interest earned prior to settlement under s. 74.23 on general property taxes, special assessments, special charges or special taxes paid in advance of the levy accrues to the taxation district to which the general property taxes, special assessments, special charges or special taxes were paid.
(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.
(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.
(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.
History: 1987 a. 378.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 74 - Property tax collection.
74.03 - Delivery of tax rolls.
74.05 - Correction of tax roll information.
74.07 - Treasurers responsible for collection.
74.09 - Property tax bill and related information.
74.10 - Agreements on payments.
74.11 - Dates for payment of taxes, special assessments and special charges.
74.12 - Multiple installments payment option.
74.13 - Taxes paid in advance of levy.
74.15 - Payment of real property taxes by grantor and grantee.
74.21 - Notification of payment of taxes from escrowed funds.
74.27 - March settlement between counties and the state.
74.30 - Settlement in certain taxation districts.
74.31 - Failure to settle timely.
74.33 - Sharing and charging back of taxes due to palpable errors.
74.35 - Recovery of unlawful taxes.
74.37 - Claim on excessive assessment.
74.39 - Court-ordered reassessment.
74.41 - Charging back refunded or rescinded taxes; sharing certain collected taxes.
74.42 - Charge back of personal property taxes; subsequent distributions.
74.43 - Return of unpaid taxes, special assessments and special charges.
74.45 - Certificate of delinquent taxes; endorsement of treasurer's bond.
74.47 - Interest and penalty on delinquent amounts.
74.485 - Charge for converting agricultural land.
74.49 - Payment of delinquent taxes in installments.
74.51 - Discharge of delinquent taxes.
74.53 - Personal liability for delinquent taxes and other costs.
74.55 - Action to collect delinquent personal property taxes.
74.57 - Issuance of tax certificate.
74.59 - Notice of issuance of tax certificate.
74.61 - Correction of description on tax certificate.
74.63 - Retention of tax certificate and other information.
74.635 - Sale of tax certificate revenues.
74.65 - Lands acquired by state.
74.67 - Effect on taxes of revision of taxing jurisdiction boundary.
74.73 - Rights of occupant or tenant who pays taxes.
74.75 - Vacancies in office; how taxes collected.
74.77 - Effect on lien of payment of taxes by lienholder.
74.79 - Lienholder may contest tax.