CHAPTER 75
LAND SOLD FOR TAXES
75.03 Redeeming lands of minors or individuals adjudicated incompetent.
75.04 Redemption receipt and entries.
75.05 Disposition of redemption money.
75.06 Applicability of chapter to 1st class cities.
75.07 Redemption notices; publication.
75.09 Notice, how posted.
75.105 Cancellation of delinquent real property taxes on property contaminated by hazardous substances.
75.106 Assignment of property contaminated by hazardous substances.
75.11 Compensation of printer.
75.115 Rights of persons who have an interest in mineral rights.
75.12 Deed, notice of application for.
75.14 Deeds, execution of; rights under; evidence.
75.143 Defer taking of tax deed.
75.144 Rights of persons claiming adverse possession.
75.145 Correction of description by action.
75.16 Deed, by whom executed; form.
75.17 Transfer of contaminated land to a municipality.
75.19 Foreclosure of certificate.
75.195 Extended time for beginning tax foreclosure.
75.20 Limitations on certificates and issue of deeds; life of tax certificate liens.
75.22 Validity; immaterial errors.
75.23 Canceled deeds, certificates of county clerk.
75.24 Limitation, claims under illegal deed or certificate.
75.25 Lien of reassessed tax.
75.27 Limitation on former owner.
75.28 Application of all limitations.
75.285 Action; condition precedent.
75.29 Actions of ejectment, when barred.
75.30 Action by original owner if deed is void, when barred.
75.31 “Possession" defined.
75.32 Taxation and sale of lands held by counties.
75.35 Sale of tax-deeded lands; purchase of adjacent lands.
75.36 County acquisition and sale of property.
75.365 Agreements as to delinquent taxes.
75.37 Waste on land subject to a tax certificate.
75.375 Waste on lands subject to a tax certificate; penalty.
75.377 Inspection of property subject to tax certificate.
75.39 Action to bar former owner.
75.40 Action, where and how brought.
75.43 Election to receive deposit; costs.
75.46 Trial; defendant's interest.
75.48 Effect of judgment.
75.49 Judgment for defendant.
75.52 Judgment a bar, when.
75.521 Foreclosure of tax liens by action in rem.
75.54 Reassessment of taxes by order of court.
75.55 Application of section 75.54.
75.61 Actions related to tax certificates.
75.62 Procedure in actions related to tax certificates.
75.63 Ejectment as to public lands; conditions.
75.64 No jurisdiction; issue of deed postponed; deposit.
75.67 Procedure in populous counties containing authorized city.
75.69 Sale of tax delinquent real estate.
Ch. 75 Note
NOTE: 1987 Wis. Act 378, which repealed and recreated ch. 74, made substantial amendments to this chapter. Act 378 contains explanatory notes.
75.001
75.001
Definitions. In this chapter, unless the context clearly indicates otherwise:
75.001(1)
(1) “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).
75.001(2)
(2) “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.
75.001 History
History: 1987 a. 378.
75.002(1)(1)
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.
75.002(2)
(2) 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.
75.002 History
History: 1987 a. 378.
75.01(1)(a)
(a) As used in this subsection, “recording" means the presentation of a tax deed to the register of deeds for record and acceptance of it.
75.01(1)(b)
(b) 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.
75.01(1)(c)
(c) 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.
75.01(4)(a)(a) 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.
75.01(4)(b)
(b) 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.
75.01 Annotation
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.
75.01 Annotation
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.
75.01 Annotation
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.
