§ 2-493. Penalty and interest for nonpayment of taxes.

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In accordance with the provisions of Wis. Stats. § 74.47(2)(a), there is imposed a penalty of one-half percent per month or fraction of a month, in addition to any interest imposed by Wis. Stats. § 74.47(1), which is currently one percent, for a total of 1.5 percent penalty and interest on any overdue or delinquent personal property tax and any overdue or delinquent special assessment or any portion thereof.

(Code 1994, § 3-1-16)

                    
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