Deed, notice of application for.
Deeds, execution of; rights under; evidence.
Defer taking of tax deed.
Rights of persons claiming adverse possession.
Correction of description by action.
Deed, by whom executed; form.
Transfer of contaminated land to a municipality.
Foreclosure of certificate.
Extended time for beginning tax foreclosure.
Limitations on certificates and issue of deeds; life of tax certificate liens.
Validity; immaterial errors.
Canceled deeds, certificates of county clerk.
Limitation, claims under illegal deed or certificate.
Lien of reassessed tax.
Limitation on former owner.
Application of all limitations.
Action; condition precedent.
Actions of ejectment, when barred.
Action by original owner if deed is void, when barred.
Taxation and sale of lands held by counties.
Sale of tax-deeded lands; purchase of adjacent lands.
County acquisition and sale of property.
Agreements as to delinquent taxes.
Waste on land subject to a tax certificate.
Waste on lands subject to a tax certificate; penalty.
Inspection of property subject to tax certificate.
Action to bar former owner.
Action, where and how brought.
Election to receive deposit; costs.
Trial; defendant's interest.
Effect of judgment.
Judgment for defendant.
Judgment a bar, when.
Foreclosure of tax liens by action in rem.
Reassessment of taxes by order of court.
Application of section 75.54.
Actions related to tax certificates.
Procedure in actions related to tax certificates.
Ejectment as to public lands; conditions.
No jurisdiction; issue of deed postponed; deposit.
Procedure in populous counties containing authorized city.
Sale of tax delinquent real estate.
Ch. 75 Note
NOTE: 1987 Wisconsin Act 378
, which repealed and recreated chapter 74, made substantial amendments to chapter 75. Act 378 contains explanatory notes.
In this chapter, unless the context clearly indicates otherwise:
“Tax" means real property taxes, special assessments as defined under s. 74.01 (3)
, special charges as defined under s. 74.01 (4)
and special taxes as defined under s. 74.01 (5)
“Tax deed" means a tax deed executed under s. 75.14
, a deed executed under s. 75.19
or a judgment issued under s. 75.521
History: 1987 a. 378
When payment is required under this chapter to be made on or before a certain date, the payment is timely if it is mailed in a properly addressed envelope, postmarked before midnight of the last date prescribed for making the payment, with postage prepaid, and is received by the proper official not more than 5 days after the prescribed date for making the payment.
A payment which fails to satisfy the requirements of sub. (1)
solely because of a delay or administrative error of the U.S. postal service shall be considered to be timely made.
History: 1987 a. 378
As used in this subsection, “recording" means the presentation of a tax deed to the register of deeds for record and acceptance of it.
Any person, prior to the recording of a tax deed based on a tax certificate issued on land for nonpayment of taxes, may redeem the land described in the tax certificate. Redemption shall be made by paying to the county treasurer the amount of the unpaid taxes stated in the tax certificate plus the interest and penalty as provided under s. 74.47
, computed from the date of accrual as specified in the tax certificate plus any other charges authorized by law to be imposed on the tax certificate following its issuance. If there is a redemption before the recording, the tax deed, as it relates to the land redeemed, shall be void.
The provisions of this chapter relating to redemption, conveyance, rights of action, limitation and other proceedings shall apply to all swamp and overflowed lands that have been or may be contracted for sale by any county board.
Redemption of land subject to a tax certificate may be made in partial payments of not less than $20, unless the county treasurer agrees to accept a smaller amount. The making of partial payments shall not operate to extend the period of redemption.
Each partial payment shall be applied first to pay all charges authorized by law, then to pay the interest and penalty accrued and then to pay the principal of the tax. The portion of the payment to be applied as principal shall be ascertained by dividing the amount of the payment by the sum of one plus a figure that is the product of either .01 or a decimal reflecting the applicable percentage under s. 74.47
, multiplied by the number of months of delinquency, counting any part of a month as a full month. This amount of principal shall be deducted from the amount offered in payment and the remainder of it shall be the interest accrued from the date of accrual specified in the tax certificate on that portion of the tax that is offered to be paid. Interest on any new balance of principal sum shall be figured from the date of accrual specified in the tax certificate.
Redemption under sub. (1) (b) may occur up to the time of the filing of a valid tax deed. The filing of a void tax deed does not prevent redemption. There is no authority for the retroactive amendment of a void tax deed. Theige v. County of Vernon, 221 Wis. 2d 731
, 586 N.W.2d 15
(Ct. App. 1998), 97-0959
An owner is entitled to redeem part of a parcel of land sold for taxes before the tax deed is recorded by filing with the county treasurer an application for proration of taxes containing a legal description of the portion sought to be redeemed. 58 Atty. Gen. 39.
An interested person may redeem land sold for the nonpayment of taxes up until the time a tax deed conveying the same is recorded. 63 Atty. Gen. 592.
Redeeming lands of minors or individuals adjudicated incompetent. 75.03(1)(a)
The lands of minors or any interest they may have acquired in lands prior to or after the date the lands became subject to a tax certificate may be redeemed at any time before such minors come of age and during one year thereafter if such lands did not accrue delinquent taxes for 5 or more consecutive years prior to or after such acquisition, but no such redemption shall be construed as redeeming the interest of any other person in such lands. The lands of persons adjudged mentally incompetent or any interest they may have acquired in lands prior to the date the lands became subject to a tax certificate and which did not accrue delinquent taxes for 5 or more consecutive years prior to or after such acquisition, may be redeemed at any time during disability and during one year thereafter. Redemption shall be made under s. 75.01
The heirs of any such minor who dies after the minor's title to the lands shall accrue and before the expiration of the time when, if the minor had lived, the minor might have redeemed the lands, may also, if minors, redeem the interest of the minor in the lands within the time in which the minor could, if living, have redeemed the same; and if not minors they may redeem within one year from the time their title so accrues and within the time in which the minor could, if living, have redeemed the same.
The period of redemption of lands or any interest in the lands of minors or persons adjudged mentally incompetent, which they acquired prior or subsequent to the date the lands became subject to a tax certificate and which lands accrued delinquent taxes for 5 or more consecutive years, prior to or after such acquisition, shall not be extended under sub. (1)
If a tax certificate includes lands or any interest in lands which are held by a minor or a person adjudged mentally incompetent, and those lands have accrued delinquent taxes for 5 or more years, and the time for issuance of a deed upon the certificate has not expired, the county may either foreclose by action under s. 75.19
or take title under s. 75.14
and foreclose any right of redemption or interest of any minor or person adjudged mentally incompetent by separate action under s. 75.19
. In such action the minor or person adjudged mentally incompetent must appear by guardian ad litem as provided by law, and the guardian, if the person has one, shall be joined as a party defendant.
Redemption receipt and entries.
Upon the redemption of any lands subject to a tax certificate by payment to the county treasurer, the treasurer shall execute to the person so redeeming a receipt specifying the land redeemed and the amount of the redemption money paid on each parcel separately. The treasurer shall enter on the tax certificate the information required under s. 74.57 (4) (d)
History: 1987 a. 378
Disposition of redemption money.
The county treasurer shall distribute and retain funds paid to redeem land subject to a tax certificate as follows:
Partial payments of delinquent real property taxes shall be retained by the county and applied as provided in s. 75.01 (4) (b)
Payments of delinquent real property taxes, plus any interest and penalties, shall be retained by the county.
Payments of delinquent special taxes, plus any interest and penalties, shall be retained by the county.
Payments of delinquent special assessments or special charges for which the county settled under s. 74.29
, plus any interest and penalties, shall be retained by the county.
Payments of delinquent special assessments or special charges for which the county did not settle for under s. 74.29
, plus any interest, shall be paid within 15 days after the last day of the month in which the payments were received by the county treasurer to the taxing jurisdiction which levied the special assessment or special charge. Penalties on special assessments and special charges for which the county did not settle for under s. 74.29
shall be retained by the county.
History: 1987 a. 378
; 1991 a. 39