Wisconsin Statutes 174.065 – Collection
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Terms Used In Wisconsin Statutes 174.065
- Intergovernmental commission: means an intergovernmental commission formed by contract under…. See Wisconsin Statutes 174.001
- Officer: has the meaning designated under…. See Wisconsin Statutes 174.001
- Person: includes all partnerships, associations and bodies politic or corporate. See Wisconsin Statutes 990.01
- Town: may be construed to include cities, villages, wards or districts. See Wisconsin Statutes 990.01
- Town board: means the town board of supervisors. See Wisconsin Statutes 990.01
- Village: means incorporated village. See Wisconsin Statutes 990.01
- Year: means a calendar year, unless otherwise expressed; "year" alone means "year of our Lord". See Wisconsin Statutes 990.01
(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 a civil action under ch. 799, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid.