Failure to receive a property tax bill does not affect the validity of the tax bill or the collection of delinquent taxes WI Statutes 74.09(6).
All delinquent taxes are charged interest (1.0%/month) and penalty (0.5%/month) beginning the preceding February 1 WI Statutes 74.47.
On September 1, the county issues a tax certificate (lien) against any parcel with current year delinquent taxes, and notifies property owners that a tax certificate was issued WI Statutes 74.57. This means that Dodge County can pursue In rem tax foreclosure three years after the certificate date.