3.90 Penalty on delinquent taxes and special assessments (6/1/93).
(1) AUTHORITY: This ordinance is enacted pursuant to section 74.47 of the Wisconsin Statutes, as amended.
(2) PENALTY: A penalty is hereby imposed in the amount of 0.5% per month or fraction of a month, in addition to the interest provided for in section 74.47(1) of the Wisconsin Statutes, on any delinquent general property taxes, special assessments, special charges and special taxes.
(3) RETENTION OF PENALTY: Pursuant to Wisconsin law, the penalty imposed by this ordinance shall be retained by the County Treasurer for Kenosha County.
(4) SEVERANCE: If any part of this ordinance is deemed void or illegal by a court of law, but the balance may be upheld as a valid enactment, then the court shall sever and void only the illegal portion of this law and separate it from the valid law.
(5) EFFECTIVE DATE: This ordinance shall take effect on August 1, 1993. [Code § 3.631, 2018.]