§ 3.01. DELINQUENT PROPERTY TAXES .  


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  • (1)

    Under the authority of § 74.47(2), Wis. Stats., there is hereby imposed a penalty of 0.5% per month or fraction of a month in addition to the interest provided in § 74.47(1), Wis. Stats., on all general property taxes, special assessments, special charges and special taxes overdue or delinquent.

    (2)

    The County Treasurer shall distribute all interest and penalties collected by the County Treasurer's office on payment of general taxes as required by § 74.47(3), Wis. Stats.

    (3)

    In the exercise of its sole discretion, the Dodge County Taxation Committee may waive payment to the Dodge County Treasurer, by the owner or owners of real property, the accrued penalty in the amount of 0.5% per month, or a fraction of a month, on any delinquent general property taxes, special assessments, special charges and special taxes included in the tax roll, and owed to Dodge County. (Cr. #949)