Opinion No. Oag 1-88, (1988)

CAL W. KORNSTEDT, Corporation Counsel Dane County

You have asked for my opinion regarding the final dates under sections 74.025 and 74.03, Stats., for the timely mailing of property tax payments in 1988.

Under section 74.03 (2)(a) and (b), the first and second installments for the payment of property taxes are due on or before January 31 and July 31. In 1988, because those dates fall on Sundays, the deadlines become the next business days, which are February 1 and August 1. See sec. 990.001 (4)(b), Stats.; 60 Op. Att'y Gen. 411, 415 (1971); and 44 Op. Att'y Gen. 172 (1955).

The question you…