70.62

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70.62 County tax rate.

70.62(1)

(1) County board to determine. The county board shall determine by resolution the amount of taxes to be levied in its county for the year.

70.62(3)

(3) Omitted tax. Whenever the county board of any county shall fail to apportion against any town, city or village thereof in any year any state, county or school tax or any part thereof properly chargeable thereto, such county board shall, in any succeeding year, apportion such taxes against such town, city or village and add the proper amount thereof to the amount of the current annual tax then apportioned thereto.