Adams County, WI
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2023-08-15
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Part I: Administrative Legislation
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Chapter 40 Finance and Taxation
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Article II Interest and Penalty on Delinquent Accounts
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Aging Unit
- Ch 14 Child Support Agency
- Ch 17 Citations
- Ch 21 County Jail
- Ch 30 Emergency Management
- Ch 32 Environmental Site Assessment Committee
- Ch 34 Ethics
- Ch 40 Finance and Taxation
- Ch 40 Art II Interest and Penalty on Delinquent Accounts
- § 40-2 Interest rate.
- § 40-3 Penalty allowed.
- § 40-4 Distribution.
- § 40-5 Effective date.
- Ch 51 Industrial Development Agency
- Ch 63 Library Services
- Ch 81 Officers and Employees
- Ch 90 (Reserved)
- Ch 96 Records
- Ch 102 Self-Organized Status
- Part II: General Legislation
- Ch 130 Agricultural Practices
- Ch 134 Airport
- Ch 138 Alarm Systems
- Ch 141 Alcohol Beverages
- Ch 145 Animals
- Ch 151 Assemblies, Mass Public
- Ch 166 Building Construction
- Ch 178 Dam Property
- Ch 200 Fair Housing
- Ch 206 Firearms and Weapons
- Ch 221 Hazardous Materials
- Ch 224 Health and Safety
- Ch 227 Highways
- Ch 245 Mining, Nonmetallic
- Ch 248 Minors
- Ch 256 Nuisances
- Ch 267 Parks and Recreation
- Ch 271 Pawnbrokers
- Ch 275 Peace and Good Order
- Ch 294 Sewers and Sewage Disposal
- Ch 296 Sexually Oriented Businesses
- Ch 302 Snowmobiles
- Ch 306 Solid Waste
- Ch 313 Stormwater Management
- Ch 317 Street Names and Building Numbers
- Ch 325 Tattoo and Body Piercing Establishments
- Ch 332 Tobacco Products and Smoking
- Ch 335 Tourist Rooming Houses
- Ch 343 Vehicles, Abandoned
- Ch 347 Vehicles, All-Terrain
- Ch 350 Vehicles and Traffic
- Part III: Zoning and Land Conservation Legislation
- Ch 365 Comprehensive Plan
- Ch 370 Floodplain Zoning
- Ch 382 Land Division and Parcel Modification
- Ch 386 Mobile Service Facilities and Support Structures
- Ch 391 Zoning Administration
- Ch 396 Shoreland, Wetland and Habitat Protection
- Ch 405 Comprehensive Zoning
- Ch 415 County Forests
- Disposition List
- Ch DL Disposition List
[Adopted 9-26-1989 by Ord. No. 13-1989]
The interest rate on delinquent personal property taxes, general
property taxes, special assessments, special charges and special taxes
included in the tax roll for collection is 1% per month or fraction
of a month.
Pursuant to § 74.47(2), Wis. Stats., there is hereby imposed a penalty of up to 0.5% per month or fraction of a month, in addition to the interest under § 40-2 above [§ 74.47(1), Wis. Stats.], on any delinquent personal property taxes, general property taxes, special assessments, special charges and special taxes included in the tax roll which are delinquent on the effective date of this article.
A.
All interest and penalties collected by the County Treasurer on payments
of real property taxes and special taxes shall be retained by the
County Treasurer for the County, pursuant to § 74.47(3)(a),
Wis. Stats.
B.
All interest and penalties on payments of delinquent special assessments
and special charges collected by the County Treasurer shall be retained
by the County Treasurer for the County, pursuant to § 74.47(3)(b),
Wis. Stats.
This article shall be effective January 1, 1990, and prior to
said date shall be published as provided by law.
