(1971)

JOHN M. WILLIAMSON, Assistant Corporation Counsel, BrownCounty

You request my opinion whether or not the payment of a second installment of real estate taxes, which may be paid without interest on or before July 31, 1971, as provided by sec. 74.03 (2) (b), Stats., may nevertheless be made to your county treasurer on August 2, 1971, without rendering said payment delinquent and, therefore, subject to the payment of interest under the provisions of sec. 74.03 (6), Stats. The latter section provides that the real estate taxes unpaid on August 1 are delinquent and, therefore, subject to payment of…