Opinion No. Oag 20-84, (1984)

TIMOTHY F. CULLEN, Chairperson Senate Organization Committee

Pursuant to section 165.015(1), Stats., the Committee on Senate Organization requests my opinion on the following question:

Does section 74.80(2) of the statutes, as amended by section 1268 of 1983 Wisconsin Act 27, permit a county, city, village or town to enact an ordinance which would make the one-half of one percent per month penalty apply on a retroactive basis to the date the tax first became delinquent even though such date may have been many months or years prior to the effective date of the ordinance?

In my opinion it does not.