Opinion No. Oag 104-79, (1979)

WILLIAM G. THIEL, Corporation Counsel Eau Claire County

You state:

A rather perplexing situation has developed, of late, with respect to the collection of the second installments of property taxes by the Eau Claire County Treasurer. Apparently, in certain instances the City of Eau Claire sent out tax statements with respect to tax amounts some of which were not equally divisible to two decimal places, reflecting an initial payment of one-half penny or one penny less than what would constitute an equivalent payment to that of the second installment. My County Treasurer is, accordingly, assessing…