In accordance with § 74.47(2), Wis.
Stats., there shall be a penalty of 0.5% per month or fraction of
a month, in addition to the one-percent interest charged under § 74.47(1),
Wis. Stats., imposed on any delinquent general property taxes, special
charges, special assessments and special taxes included in the tax
roll. The penalty imposed by this article shall apply to any general
property taxes, special charges, special assessments and special taxes
that are delinquent on the effective date of this article.