The tax roll process is authorized in the City Ordinances of Black River Falls (chapter 13.41). The process is used by the Utility to place past due utility balances on the property owner’s taxes where the charges were incurred. The important dates to be aware of are as follows:
By October 15: The Utility will send a notice to customers of their intent to place past due balances as of September 30, on the property owner’s property tax bill as a special assessment. These may be amounts accrued by the property owner, or a tenant as long as the Utility has given the landlord the 14-day notice that the tenant has had a past due balance. If a tenant has a past due balance, both the tenant and the property owner will receive this notice.
The October 15 notice informs the customer that if the balance is not paid by November 1, a 10% penalty will be added, and also informs the customer that if the balance is still unpaid by November 15, then the past due balance will be sent to the City Clerk to be added to the parcel’s property tax bill as a special assessment.
Once the Utility gives the amounts to be assessed to the City Clerk, the Utility will not accept any payments on the past due amounts.
Consequences for customers that have an amount placed on the owner’s property taxes are that the Utility has a lien on tenant’s assets. This lien may be transferred from the Utility to the property owner if the owner pays the delinquent charges incurred by a tenant. This lien has the potential to show on CCAP.
The Utility also files a list with the Clerk of Courts of residential customers with delinquent charges placed on the property tax bill as a special assessment.
Consequences for tenants that have an amount placed on the owner’s property taxes are that the utility is not required to offer a payment arrangement with the tenant after the winter moratorium on disconnections is completed.