| due dates | Interim levy: two instalments — first due on the last business day of February, remainder due on the last business day of March. Real property taxes: three instalments — due on the last business day of June, August, and October. Assessment Act taxes: one or more instalments, first due not less than 21 days after mailing of notice of taxes due. Treasurer may delay final instalment due dates and set different due dates for all assessment classes. If a due date falls on Saturday, Sunday, Easter Monday, or a legal holiday, payment is due on the immediately preceding day not being Saturday, Easter Monday, or a legal holiday. | s. 1.2(a)-(b); s. 2.1(a)-(c); s. 2.2; s. 2.4; s. 4.1 |
| penalty interest | Penalty: 1 ¼ percent on the first day of default and on the first day of each calendar month thereafter in which default continues, but not after the end of the levy year. Previous years' taxes: interest at 1 ¼ percent per month from the 31st day of December in the year the taxes were levied until paid. | s. 4.2; s. 4.3 |
scout note
Sets interim levy (~43% of prior year taxes, due Feb/Mar) and final taxes payable in 3 installments (June/Aug/Oct); imposes 1.25% monthly penalty on default and 1.25% monthly interest on unpaid prior-year taxes.