Remittance of Taxes.
Milwaukee City Charter § 19-10
in effect19-10. Remittance of Taxes.
After the assessment roll is completed, the rate of taxation is fixed, the taxes are extended and the tax roll has been delivered to the city treasurer for collection, it shall not be lawful for the common council to remit, annul or cancel any tax specified therein, except in the following cases:
1. When a clerical error has been made in the description of the property or in the extension of the tax.
2. When a clerical error has been made whereby any property in the city becomes wrongly charged or assessed with certificates of board [commissioner] of public works, or with special taxes for water pipe, sewers, street work and all other work or improvements.
3. When improvements on lots were considered in making the assessment roll, where the improvements did not exist at the time fixed by law for making the assessment.
4. When the property is exempt by law from taxation.
5. When a person has been assessed the same year for the same property in more than one ward or place.
6. When a double assessment has been made.
7. When the tax is levied for, upon or on account of specific tangible personal property, or buildings, not in fact in existence, at the close of the 1st day of May in the year of such levy.
8. When a palpable error has been made in the assessment, in which case the error may be corrected.
(HISTORY: Section 19-10 am. Ch. Ord. 180, File # 52-2718-a, Jan. 13, 1953.)
Source: City of Milwaukee Legislative Reference Bureau, Milwaukee City Charter and Code of Ordinances (city.milwaukee.gov master PDFs)URL: https://city.milwaukee.gov/ImageLibrary/Groups/ccClerk/Ordinances/City-Charter/CH19.pdf#page=3Fetched: 10/26/2026