Wisconsin Legislature: 253,7

59.64 (1) (d) 1. (intro.) At least 10 days before the annual meeting of the board, every such officer court commissioner shall make and file with the clerk a certified statement of all actions or proceedings had or tried before him or her within the year next preceding the date of the statement in which the state was a party, and wherein in which the county became liable for the fees of officers,within the year next preceding the date of the statement, showing the who appeared on the part of either the state or a defendant. The statement shall include all of the following:

a. The title and nature of the action or examination ,.

b. The date of trial, the.

c. The names of all officers, who actually attended court and gave in a statement of their attendance and travel; and also such on the part of the defendant as were allowed against the county, and the

d. The amount to which they the officers are severally entitled.

1m. The statement described in subd.1 shall be substantially in the following form:

State of Wisconsin

....

In .... Circuit Court for .... County

Complaint for ....

Before ...., .... Judge Court Commissioner.

Heard the .... day of ...., 19.. ....

To the County Board of .... County:

I hereby certify that in the foregoing entitled action the following named persons rendered services therein, and attended before me in the capacity stated, and . I further certify that the following named persons are severally entitled to the amounts specified below for the services, attendance and travel, and that the services were actually and necessarily rendered, and said that the action was prosecuted in good faith:

A.B. .... (constable or sheriff), actually and necessarily traveled in serving the .... herein, .... miles, and attended court .... days, and is entitled to $.... dollars for other just and lawful services in the cause, and in all is entitled to $.... dollars.

Dated this .... day of ...., 19.. ....

Note: Clarifies references to court commissioners. This provision referred to “other officers" as it previously included county judges and municipal justices. Also clarifies that “such on the part of the defendant" applies to appearances by officers on behalf of defendants and not to the award of any fees to defendants. Other language is reordered and replaced and the provision subdivided for improved readability and conformity with current style. Modifies date for new millennium.

253,4 Section 4 . 63.36 (1) of the statutes is amended to read:

63.36 (1) The board shall control all examinations, and may, whenever an examination is to take place, designate a suitable number of persons, either in or not in the official service of the city, to be examiners, and the examiners shall make return or report thereof of the examination to the board. The board may, at any time, substitute any other person, whether or not in such the official service of the city, in the place of any one anyone so selected. The board may themselves, at any time, act as such examiners, and under this section without appointing examiners. The examiners, at any examination, shall not all be members of the same political party, and no. No person shall serve in an examination of candidates a candidate for office under ss. 63.18 to 63.53 in case of who is a relative or connection connected by marriage within the degree of first cousin.

Note: Replaces language for greater clarity and readability.

253,5 Section 5 . 70.22 (1) of the statutes is amended to read:

70.22 (1) In case one or more of two 2 or more executors of the will or administrators or trustees of the estate of a decedent, whose domicile at the time of the decedent's death was in this state, shall are not be residents within of the state, the taxable personal property belonging to such the estate shall be assessed to the executors, administrators or trustees residing in this state. In case there shall be two are 2 or more executors, administrators or trustees of the same estate residing in this state, but in different assessment taxation districts, the assessment of such the taxable personal property belonging to the estate shall be in the name of all such of the executors, administrators or trustees of the estate residing in this state. In case the executor, administrator, or trustee, or all of them if more than one, shall do not reside in this state, such the taxable personal property belonging to the estate may be assessed in the name of such the executors or administrators or in the name of such the estate.

Note: Replaces word form of numbers with digits, corrects grammar and replaces language for greater conformity with current style.

253,6 Section 6 . 70.22 (2) of the statutes is renumbered 70.22 (2) (a) and amended to read:

70.22 (2) (a) The taxes imposed pursuant to such an assessment under sub. (1) may be enforced as a claim against the estate, upon presentation of such a claim for the taxes by the treasurer of such the taxation district to the court in which the proceedings for the probate of such the estate are pending, and upon . Upon due proof such, the court shall allow and order the same claim to be paid; and before the allowance of.

(b) Before allowing the final account of a nonresident executor, administrator or trustee, the court shall ascertain whether there are or will be any taxes remaining unpaid or to be paid on account of personal property belonging to the estate, and shall make such any order or direction as may be that is necessary to provide for the payment thereof of the taxes.

(3) The foregoing provisions of this section shall not impair or affect any remedy given by other provisions of law for the collection or enforcement of taxes upon personal property assessed to executors, administrators or trustees.

Note: Subdivides provision and replaces language for greater readability and conformity with current style.

253,7 Section 7 . 70.23 (2) of the statutes is amended to read:

70.23 (2) When two 2 or more lots or tracts owned by the same person are deemed considered by the assessor to be so improved or occupied with buildings as to be practically incapable of separate valuation, they the lots or tracts may be entered as one parcel. Whenever any tract, parcel or lot of land shall have has been surveyed and platted and a plat thereof of the platted ground recorded according to law, the assessor shall designate the several lots and subdivisions of such the platted ground as they the lots and subdivisions are fixed and designated by such the plat.

Note: Replaces word form of numbers with digits and replaces language for greater conformity with current style.

253,8 Section 8 . 70.73 (1) of the statutes is renumbered 70.73 (1) (a) and amended to read:

70.73 (1) (a) Whenever it shall be If it is discovered by any town, village or city clerk or treasurer that any parcel of land has been erroneously described on the tax roll the clerk or treasurer shall correct the description. Whenever

(b) If a town, village or city clerk or treasurer shall discover discovers that personal property has been assessed to the wrong person, or two 2 or more parcels of land belonging to different individuals or corporations persons have been erroneously assessed together on the tax roll, the clerk or treasurer shall notify the assessor and all parties interested, if the parties are residents of the county, by notice in writing to appear at the clerk's office at some time, not less than five 5 days thereafter, to correct the assessment roll, at which.

(c) At the time and place designated in the notice given under par. (b), the assessment roll shall be corrected by entering the correct names of the persons liable to assessment thereon, both as to real and personal property, describing each parcel of land and giving its the proper valuation to each parcel separately owned; but the. The total valuation so given to the separate tracts of real estate shall not together exceed nor be less than be equal to the valuation given to the same property when the several parcels were assessed together. Such

(d) The valuation of parcels of land or correction of names of persons whose personal property is assessed with personal property under this subsection may be made at any time before the tax roll shall be is returned to the county treasurer for the year in which such the tax is levied. Such The valuation or correction of names, when so made under this subsection, shall be held just and correct and be final and conclusive.

Note: Subdivides provision and replaces language for greater readability and conformity with current style.

253,9 Section 9 . 70.99 (3) (a) of the statutes is amended to read:

70.99 (3) (a) The state department of employment relations shall recommend a reasonable salary range for the county assessor for each county based upon pay for comparable work or qualifications in such that county. If, by contractual agreement under s. 66.30 two, 2 or more counties join to employ one county assessor with the approval of the secretary of revenue, the department of employment relations shall recommend a reasonable salary range for the county assessor under such the agreement. The department of revenue shall assist the county in establishing the budget for the county assessor's offices, including the number of personnel and their qualifications, based on the anticipated workload.

Note: Replaces word form of numbers with digits and replaces language for greater conformity with current style.

253,10 Section 10 . 75.26 (1) of the statutes is renumbered 75.26 (1) (a) (intro.) and amended to read:

75.26 (1) (a) (intro.) No action shall may be maintained by the grantee or any one anyone claiming under the grantee to recover the possession of any land or any interest therein in land which shall have has been conveyed by deed for the nonpayment of taxes unless such one of the following conditions is met:

1. The action shall be is brought within three 3 years next after the date of the execution of such the deed; or if such.

2. The land demanded shall be is, when so conveyed, vacant and unoccupied and remains so remain, unless such the action be is brought within three 3 years next after the date of the recording of such the deed, or unless such.

3. The grantee or those claiming under the grantee shall have been in actual, not constructive, possession of the land so demanded for three 3 successive years during the five 5 years next after the recording of such the deed ; provided, however, that.

(b) Notwithstanding par. (a), if the former owner takes possession of any such land conveyed by deed for the nonpayment of taxes at any time within three the 3 months of after the expiration of three 3 years from the date of the execution of such the deed, then and in such case the grantee in such the tax deed or those claiming under the grantee may bring and maintain an action to recover possession of said the land at any time within three the 3 months next after the expiration of said three 3 years from the date of the execution of the deed.

Note: Subdivides provision, replaces word form of numbers with digits, inserts punctuation and deletes and replaces language for greater conformity with current style.

253,11 Section 11 . 75.26 (2) of the statutes is amended to read:

75.26 (2) (title) Tax deed void, when voided. Whenever If the original owner, or any one anyone claiming under the original owner, of lands which that have been conveyed by deed for the nonpayment of taxes, shall continue to pay pays the taxes upon such lands, and shall pay the taxes assessed against said the lands continuously for five the 5 years next after the execution of such the tax deed, without actual notice of the existence of such the tax deed, said the tax deed shall be is void and of no effect.

Note: Replaces word form of numbers with digits, deletes redundant phrase and replaces language for greater conformity with current style.

253,12 Section 12 . 75.28 (1) of the statutes is renumbered 75.28 (1) (intro.) and amended to read:

75.28 (1) (intro.) The limitation for bringing actions as provided in under s. 75.27 or any other limitation in favor of a tax deed or a tax certificate, except in case of actual possession founded on a tax deed, shall or as otherwise provided in this section, does not apply where the in the following cases:

(a) If the taxes, for the nonpayment of which the land was included in a tax certificate and the tax deed executed, were paid prior to the inclusion of the land in the tax certificate, or where.

(b) If the land was redeemed as provided by law or where.

(d) If a single tax deed only has been issued and the original owner has, before the issuance of such the tax deed, paid all taxes levied against the land for the 3 years ensuing after the year for which the land was returned delinquent and sold, except as herein provided.

Note: Subdivides provision, reorders text and replaces language for greater readability and conformity with current style.

253,13 Section 13 . 75.28 (2) of the statutes is renumbered 75.28 (2) (a) and amended to read:

75.28 (2) (a) The tax deed grantee or the assigns of the tax deed grantee may, at any time after the tax deed is issued and recorded, serve a notice on the owner of record of the original title, stating that he, she or they hold a tax deed on the land of such the original owner and giving a description of the land so deeded and a reference to the volume and page where such the tax deed is recorded, which. The notice shall be served in the same manner as a summons in a court of record or by registered mail, addressed to such the owner of record and proof. Proof of which service of the notice shall be filed in the office of the county clerk of the county in which the lands are situated.

(b) If the post-office address of the owner of record of the original title is unknown, the tax deed grantee, or the assigns of the tax deed grantee, may, upon filing file in the office of such the county clerk of the county in which the lands are situated an affidavit that he, she or they are unable, with due diligence, to make personal service of such the notice or to ascertain the post-office address of such the former owner ,. Upon filing the affidavit, the tax deed grantee, or the assigns of the tax deed grantee, may publish such the notice as a class 3 notice, under ch. 985, in the county where the land described in the tax deed is located and proof. Proof of such publication of the notice shall be filed in the office of such the county clerk.

Note: Subdivides provision, shortens sentences and replaces language for greater readability and conformity with current style.

253,14 Section 14 . 75.28 (3) of the statutes is renumbered 75.28 (3) (a) and amended to read:

75.28 (3) (a) If such the notice be described in sub. (2) is served and filed, or such if the notice is published and proof of publication is filed thirty, 30 days or more before the expiration of three 3 years from the date of recording the tax deed, the limitation provided by s. 75.27 shall apply. If such applies. If the notice is not so served and filed, or if the notice is not published and proof of publication is not filed, the limitation provided by said under s. 75.27 shall be is extended until the expiration of thirty 30 days from and after the day such on which the notice is served and filed or published and proof filed.

(b) In any action brought by the original owner to set aside such a tax deed after the service or publication and filing of the notice aforesaid described in sub. (2), the original owner, in case the original owner prevails, shall as a condition of relief pay to the tax deed claimant the sum of five dollars $5 for each description and the costs of serving or publishing the aforesaid notice, in addition to all other costs and charges now provided for by law. The provisions of law regulating costs and charges for the service of a summons in a court of record shall apply to and govern the amount that may be charged for the service or publication of such the notice.

Note: Subdivides provision, replaces word form of numbers with digits, adds commas and replaces language for greater readability and conformity with current style.

253,15 Section 15 . 75.29 of the statutes is renumbered 75.29 (1) and amended to read:

75.29 (1) No Subject to sub. (2), no action to quiet title, to remove a cloud on title, ; to cancel, to annul or to set aside any tax deed, nor; of ejectment, of trespass, of waste or for other injury to land shall be brought as to lands purporting to be conveyed by a tax deed void on its face after the expiration of three 3 years from the time of the recording of such the deed. Provided, that the

(2) The limitation herein declared shall period under sub. (1) does not apply unless the each of the following occurs:

(a) The original owner or those claiming under the original owner shall have failed to pay or redeem all of the taxes levied upon such on the lands from the time of the levy of the tax for the nonpayment of which the tax deed was issued to the time of the recording of the tax deed, nor unless the.

(b) The grantee in the tax deed or those claiming under the grantee in the tax deed shall have paid or redeemed all of the taxes levied upon such on the lands for three successive the 3 years next after such the recording of the tax deed.

253,16 Section 16 . 75.30 of the statutes is amended to read:

75.30 (title) Action by original owner where if deed is void, when barred. No action shall may be brought by the original owner for the recovery of lands purporting to be conveyed for the nonpayment of taxes by a deed void on its face after the expiration of five 5 years from the date of the recording of the tax deed, in cases where if the grantee in the tax deed shall have has taken actual possession of such the land within two 2 years after such the recording of the tax deed and shall have has actually and continuously maintained such possession of the lands to the end of such the 5-year period of five years from the recording of the deed.

Note: Replaces language and word form of numbers with digits for greater readability and conformity with current style.

253,17 Section 17 . 75.54 (1) of the statutes is amended to read:

75.54 (1) In all actions in any court of this state , in which either party seeks to avoid or set aside in whole or in part any assessment, tax or tax proceeding or reassessment, if the court is of the opinion, after holding a hearing had, that, for any reason affecting the groundwork of the tax and all of the property in any assessment taxation district, said the assessment, tax or tax proceeding should be set aside, the court shall immediately stay all proceedings in such the action and in all other actions affecting the assessment, tax or tax proceeding in such the taxation district until a reassessment of the property therein in the taxation district can be made; and the. The proper officers of the municipality constituting the assessment taxation district or in which the district is located shall reassess such the property in the taxation district in the manner specified in the statutes, and shall levy upon the same reassessed property the amount of taxes for the year in question. Such A reassessment under this subsection shall be made by the assessor of the municipality or assessment taxation district or by the person the court appoints, and the assessment roll shall be submitted to and passed upon by the board of review in the manner and after like the same notice as that which is given in the case of the original assessment.

Note: Shortens sentences and replaces language for greater readability and conformity with current style.

253,18 Section 18 . 75.54 (2) of the statutes is renumbered 75.54 (2) (a) (intro.) and amended to read:

75.54 (2) (a) (intro.) Upon the completion of the review by said the board of review under sub. (1), the clerk of the town, village or city in which the reassessed district is situated shall extend upon such the assessment roll the taxes lawfully levied upon and apportioned to the property described therein in the tax roll for such the year , and such in question. The tax roll and the tax so extended thereon shall be on the tax roll under this section are a public record and be are prima facie evidence in any legal proceeding of all of the following:

1. The amount of tax justly chargeable against the party seeking to set aside or avoid the original assessment, tax or tax proceeding and the amount of tax upon the lot or lots, tract or tracts of land all lands respecting which the said action is was brought, and shall also be prima facie evidence of the.

2. The amount of tax justly chargeable against any and every other person or corporation and every other lot, parcel or tract of land and all other lands included in such the tax roll for such the year in any legal proceeding that may arise respecting the same. Such in question.

(b) The reassessment and tax roll as corrected under this section shall be completed and filed with the clerk of the municipality constituting such assessment taxation district or in which such district is located within ninety 90 days from the date of the entry of such the order for reassessment unless the court upon motion and cause shown shall extend extends the time therefor.

Note: Subdivides provision, replaces word form of numbers with digits and replaces language for greater readability and conformity with current style.

253,19 Section 19 . 75.54 (3) of the statutes is renumbered 75.54 (3) (a) and amended to read:

75.54 (3) (a) Upon such completion and filing of the tax roll under sub. (2), notice thereof of the reassessment shall be given by such the clerk of the taxation district to the clerk of the court in which such the action challenging the tax is pending; and such last-mentioned. The clerk of court shall thereupon give notice thereof of the reassessment to the attorneys for the parties to such the action and to the attorneys in all other actions pending in which the validity of such the original assessment may be involved.

(b) If any party to an action seeking to set aside or avoid the original assessment, tax or tax proceeding shall desire desires to contest the validity of such a reassessment made under this section, that party shall, within twenty 20 days after notice of the completion and filing of such the reassessment and tax roll, file written objections to the reassessment or tax roll with the clerk of the court where such the action is pending objections in writing to such reassessment or tax roll, and serve a copy of which those objections shall within five days after such filing, be served upon the attorney for the opposite opposing party and thereupon within 5 days after filing.

(c) Upon the filing and service of the written objections under par. (b), the court may direct an that the issue to be made up involving raised by the objections aforesaid, which shall be tried summarily by the court, which shall make an order sustaining or overruling such the objections. If by such order such the objections are sustained, the court shall do one of the following:

1. Hold the reassessment or tax roll shall to be held invalid and order subsequent reassessments of such the tax may be had in the manner and form as hereinbefore provided and similar proceedings may be resorted to determine the validity of any such reassessment; or the court in its discretion may upon sustaining objections made to any reassessment, determine in this section.

2. Determine and fix the amount of tax which ought justly to be paid by the party or parties contesting such the original assessment, tax or tax proceeding, and, for that purpose, with or without directing a further issue to be made up, the court may proceed to take such any further evidence as may be that is necessary to make such determination determine the tax.