§ 50-5. Penalty on delinquent real estate taxes and special assessments

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(a) Pursuant to the authority of Wis. Stats. § 74.47(2), there is hereby imposed a penalty of 0.5 percent per month or fraction of a month, in addition to the interest provided for in Wis. Stats. § 74.47(1), on all real estate taxes and special assessments that are overdue or delinquent on or after the effective date of the ordinance from which this section is derived.

(b) The penalty on 2003 and subsequent years' real estate taxes and special assessments which are overdue or delinquent shall be imposed February 1 of the year such tax is payable.

(c) The county treasurer shall exclude the additional revenue generated by this penalty from the distributions required by Wis. Stats. § 74.47(3).

(Ord. No. 2003-39, 9-22-2003)

                    
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