§ 78-2. Preparation of tax roll and tax receipts.

(a)

Aggregate tax stated on roll. Pursuant to W.S.A., § 70.65(2), the village clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, schools, lake district, and local taxes in a single column in the roll opposite the parcel or tract of land against which the tax is levied, or, in the case of personal property, in a single column opposite the name of the person, firm or corporation against whom the tax is levied.

(b)

Rates stamped on receipts. Pursuant to W.S.A., § 74.08(1), in lieu of entering on each tax receipt the several amounts paid respectively for state, county, schools, lake district, and local taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the village treasurer. The village treasurer shall cause to be printed or stamped on the tax receipt the separate proportion or rate of taxes levied for state, county, schools, lake district, and local taxes or other purposes.

(c)

Multiple installment payment option. The multiple installment payment option shall work as follows:

(1)

Pursuant to the provisions of W.S.A., § 74.12, the village elects to allow the payment of taxes on real property and improvements on leased land in three or more installments.

(2)

First installment. The first installment shall be due January 31 and shall be at least 33 percent of the taxes on real property and improvements on leased land due, and 100 percent of all special charges, special assessments and special taxes due.

(3)

Second installment. The second installment shall be due April 30 and shall be at least 33 percent of the taxes due on real property and improvements on leased land.

(4)

Third installment. The third installment shall be due July 31 in full.

(5)

Personal property taxes. All personal property taxes, except those for improvements on leased lands, shall be paid in full on or before January 31.

(6)

Delinquent second or subsequent installment. If the second or any subsequent installment payment or real property taxes or taxes on improvements on leased lands is not paid by the due date in this section, the entire amount of the remaining unpaid taxes on the parcel is delinquent as of the first day of the month after the payment is due.

(7)

Delinquent annual payment. If all special assessments, special charges, special taxes, and personal property taxes, except those on improvements on leased lands, that are due under subsections (2) or (5) of this section are not paid in full on or before January 31, the amounts unpaid are delinquent as of February 1. If any special assessments, special charges, special taxes are entered in the tax roll as charges against a parcel of real property and are delinquent under this subsection, the entire annual amount of real property taxes and taxes on improvements on leased lands on that parcel which is unpaid is delinquent as of February 1.

(8)

Payment of delinquent payments, interest and penalty. All real property and improvements on leased land taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before July 31, and all delinquent personal property taxes, whenever paid, shall be paid, together with interest and penalties charged from the preceding February 1 to the village treasurer. All real property and improvements on leased land taxes, special assessments, special charges and special taxes that become delinquent and are not paid under this subsection shall be paid together with interest and penalties charged from the preceding February 1.

(9)

Payment priority. If the village treasurer receives a payment from a taxpayer which is not sufficient to pay all general property taxes, special charges, special assessments, and special taxes due, the treasurer shall apply the payment to the amounts due, including interest and penalties in the following order:

a.

Personal property taxes

b.

Delinquent utility charges

c.

Special charges

d.

Special assessments

e.

Special taxes

f.

Real property taxes

The allocations under subsection (9)a. to f. of this section is conclusive for purposes of settlement under W.S.A., §§ 74.29 and 74.30 and for determining delinquencies under this section.

(10)

Delinquent taxes returned; collection by county. The village treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the village treasurer shall return the tax roll to the county treasurer. The county treasurer shall collect all returned delinquent real property and improvements on leased land taxes, special assessments, special charges and special taxes, together with interest and penalty assessed from the previous February 1, as provided under W.S.A., § 74.47. The village treasurer shall forward to the county treasurer all real property and improvements on leased land taxes, special assessments, special charges and special taxes received which were not settled for or retained for the village under W.S.A., § 74.30.

(Code 1966, § 19.01; Ord. No. 535, § I, 3-1-94)