Monarch Plaza, the site of the former Monarch Range Factory on North Spring Street, is shown on Friday. Development of the site was made possible by Dodge County, which remediated contamination and still offers nearby parcels of land for commercial development.
JUNEAU — Tax delinquent parcels are often seen as a negative — signs of failure or tragedy on the local streetscape. However, they can spawn growth and regeneration, as is the case with many properties currently on the books in the Dodge County Treasurer’s Office.
“It all begins with delinquent taxes,” said Dodge County Treasurer Patti Hilker. “If people don’t pay their tax bills, it’s up to the county to make the taxing jurisdictions whole – meaning we have to pay out the tax levies to municipalities, schools, technical school districts and others. We have the first lien on a property so we can recover those losses. County taxes and fees are the first thing to be repaid after a sale.”
The county also has the right to assess interest and penalties. Those who do pay taxes have to cover the defaulted amounts, although it is possible to regain at least some of those funds when a property is sold.
The county is not eager to initiate foreclosure, using it only as a last resort. The Taxation Committee is responsible for deciding whether or not to foreclose. It can refuse to foreclose, for example, if a property line is disputed or if the site is environmentally contaminated.
“The people on that committee have a lot of knowledge about the county, especially the areas that they live in,” said Hilker. “We used to drive all together and go look at the properties, which doesn’t happen now due to COVID-19. Now, they drive around separately, but they have all the facts and figures with them as they do their inspections. Then they decide what they’ll take and what they won’t.”
