AB726-AA2,1,126
75.521
(7) (a) 1. That the lands in which such person is interested, described
7in such list of tax liens, were not liable to taxation, special assessment, special charge
8or special tax at the time the tax, special assessment, special charge or special tax
9for the nonpayment of which the tax lien arises, was levied
and, for an allegation that
10lands were exempt from taxation, except an allegation that the lands were exempt
11under s. 70.11 (21) (a) or (27), that the person complied with s. 74.35 with respect to
12the lands.".
AB726-AA2,2,16
175.521
(10) Contested issues and trial thereof. If a duly verified answer is
2served upon the county treasurer within the period mentioned in sub. (7), the court
3shall hear and determine the issues raised by the petition and answer in the same
4manner and under the same rules as it hears and determines civil actions, except as
5in this section otherwise provided. Upon such trial, proof that such tax, special
6assessment, special charge or special tax, together with any interest or penalty
7which may have been due was paid
,; or that the property was not subject to tax,
8special assessment, special charge or special tax
,
and, for property that is alleged to
9be exempt from taxation, except property that is alleged to be exempt under s. 70.11
10(21) (a) or (27), that the answering defendant complied with s. 74.35 with respect to
11the property; or that such tax lien is barred by the statute of limitations, shall
12constitute a complete defense. Whenever an answer is interposed as herein
13provided, there shall be a severance of the proceeding as to any parcel or parcels of
14land in which such answering defendant has any right, title or interest as alleged in
15his or her answer, and as to the other parcels in such list, the proceeding shall proceed
16as provided in sub. (8).
AB726-AA2,3,418
75.521
(12) (a) The county need not plead or prove the various steps,
19proceedings and notices for the assessment and levy of the taxes, assessments or
20other lawful charges against the lands set forth in the list of tax liens and all such
21taxes, assessments or other lawful charges and the lien thereof shall be presumed
22to be valid. A defendant alleging any jurisdictional defect or invalidity in the tax,
23special assessment, special charge or special tax, because of which said land was not
24liable to taxation, special assessment or other lawful charge, must particularly
25specify in the defendant's answer such jurisdictional defect or invalidity and must
1affirmatively establish such defense
and, for a defendant alleging that lands are
2exempt from taxation, except lands that are alleged to be exempt under s. 70.11 (21)
3(a) or (27), must particularly specify such allegation and affirmatively establish
4compliance with s. 74.35 with respect to the lands.
AB726-AA2,4,146
75.521
(14a) Damages. Any person who was the owner of any right, title or
7interest in land which was lost by judgment of foreclosure as provided in this section
8may within 2 years from the date of entry of such judgment, in the cases hereinafter
9mentioned other than fraud and within 6 years in the case of fraud, commence an
10action in the circuit court against the county to recover the fair market value of the
11person's interest therein at the date of entry of said judgment of foreclosure in rem.
12If the court determines that such person's right, title and interest in said land was
13unjustly foreclosed and lost because said person's interest in such lands was not
14subject to taxation, special assessment, special charge or special tax at the time of
15the levy of the tax, assessment or charge, for nonpayment of which said lands were
16foreclosed
and, for lands that were exempt from taxation, except lands that were
17exempt under s. 70.11 (21) (a) or (27), the person complied with s. 74.35 with respect
18to the lands, or that in fact such tax, special assessment, special charge or special tax
19was paid by said owner, or that the tax lien upon which the judgment of foreclosure
20in rem was based was barred by the statute of limitations, or if such person lost said
21property through fraud without fault on his or her part, the court shall determine the
22fair market value of said land or of said person's interest therein as hereinabove set
23forth. The fair market value shall not exceed the amount arrived at by dividing the
24assessed valuation of such lands in the year in which such judgment in rem was
25entered by the percentage ratio of real estate assessments prevailing for the taxing
1district in which the lands were located as set forth in the equalization for state tax
2purposes of the same year. The court shall award judgment to such plaintiff in such
3amount, together with reasonable attorney fees to be fixed by the court, and the
4plaintiff's costs and disbursements of such action. The amount awarded the plaintiff
5shall be reduced by the total amount due, as of the date of entry of such judgment,
6for all current taxes and upon all tax certificates held by the county on such date that
7the court shall find were valid. Upon payment of the judgment the county may
8charge back as a tax to any taxing district the amount which such district received
9from the county in payment of taxes and interest on said land either by distribution
10of proceeds of sale thereof by the county or through other payment by the county to
11the extent that it exceeds the amount distributable to such district had the same been
12based upon the payment of the taxes and interest found by the court to be properly
13payable at the time of the entry of the judgment of foreclosure and applied in
14reduction of the amount awarded to the plaintiff hereunder.".
AB726-AA2,4,18
16"
(4v) Foreclosure of tax liens. The treatment of section 75.521 (7) (a) 1., (10),
17(12) (a) and (14a) of the statutes first applies to petitions that are filed on the effective
18date of this subsection.".
