AB329: Bill Text

AB329,103,13 74.87 (8) Return of tax roll. On or before February 25, the treasurer of a city acting under this section shall return the duplicate county tax roll to the county treasurer or the county comptroller under s. 59.255. The city treasurer shall collect delinquent city general property taxes, special assessments and special charges as provided in the city charter, except that the city treasurer shall certify all delinquent taxes levied by a metropolitan sewerage district that is created under ss. 200.21 to 200.65 to the county treasurer or the county comptroller under s. 59.255 for collection.

AB329, s. 243 Section 243. 75.01 (1) (b) of the statutes is amended to read:

AB329,103,23 75.01 (1) (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 or the county comptroller under s. 59.255 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.

AB329, s. 244 Section 244. 75.01 (4) (a) of the statutes is amended to read:

AB329,104,4 75.01 (4) (a) Redemption of land subject to a tax certificate may be made in partial payments of not less than $20, unless the county treasurer or the county comptroller under s. 59.255 agrees to accept a smaller amount. The making of partial payments shall not operate to extend the period of redemption.

AB329, s. 245 Section 245. 75.04 of the statutes is amended to read:

AB329,104,11 75.04 Redemption receipt and entries. Upon the redemption of any lands subject to a tax certificate by payment to the county treasurer or the county comptroller under s. 59.255, the treasurer or comptroller 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 or comptroller shall enter on the tax certificate the information required under s. 74.57 (4) (d).

AB329, s. 246 Section 246. 75.05 (intro.) of the statutes is amended to read:

AB329,104,15 75.05 Disposition of redemption money. (intro.) The county treasurer or the county comptroller under s. 59.255 shall distribute and retain funds paid to redeem land subject to a tax certificate as follows:

AB329, s. 247 Section 247. 75.05 (5) of the statutes is amended to read:

AB329,104,23 75.05 (5) 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 or the county comptroller under s. 59.255 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.

AB329, s. 248 Section 248. 75.07 (1) of the statutes is amended to read:

AB329,105,12 75.07 (1) Each county treasurer or the county comptroller under s. 59.255 shall, at least 6 and not more than 10 months before the expiration of the time for redeeming lands subject to a tax certificate, except lands subject to s. 75.521 that are located in a city authorized to proceed under s. 74.87, cause to be published as a class 2 notice, under ch. 985, in the county in which the lands are located, a list of all unredeemed lands, specifying each tract or lot, the name of the person to whom assessed, if any, and the amount of taxes, charges and interest, calculated to the last day of redemption, due on each parcel, together with a notice that unless such lands are redeemed on or before the last day of redemption, which shall be specified, they will be conveyed to the county. The county treasurer or the county comptroller under s. 59.255, for the purpose of such list, may condense such descriptions when such condensed description will reasonably describe the premises.

AB329, s. 249 Section 249. 75.07 (2) (a) of the statutes is amended to read:

AB329,105,20 75.07 (2) (a) Before publishing such list such treasurer or county comptroller under s. 59.255 shall carefully compare the same with the tax certificate describing the lands to be included in the list to be published. If upon such examination there be found any omission or erroneous description in the tax certificate, such parcel of land in the description of which the omission or error shall occur shall not be advertised for redemption, but shall be deleted from the tax certificate in which it was originally included and placed in the next-issued tax certificate.

AB329, s. 250 Section 250. 75.07 (2) (b) of the statutes is amended to read:

AB329,106,3 75.07 (2) (b) If the number of the description in the lists of lands to be advertised for redemption by the county treasurer or the county comptroller under s. 59.255 shall exceed 3,000, the treasurer or comptroller shall then let by contract the publication of such list to the lowest bidder upon a notice, written or printed, to be delivered to and left with the publisher or one of the publishers of each newspaper printed as aforesaid, at least 10 days prior to the time at which such contract shall be let.

AB329, s. 251 Section 251. 75.07 (2) (c) of the statutes is amended to read:

AB329,106,19 75.07 (2) (c) Any county treasurer or county comptroller under s. 59.255 who shall willfully refuse or neglect to perform any duty required by this section or who shall keep back and not report any unredeemed lands for the purpose of evading its provisions shall forfeit the full amount of the penalty of the treasurer's or comptroller's official bond, one half of which, when collected, shall be paid to the person prosecuting therefor and the residue into the treasury of the state for the use of the school fund; provided further, that no county treasurer or county comptroller under s. 59.255 shall be liable to any penalty for causing such publication to be made in a weekly newspaper published in such county for the length of time hereinbefore named prior to the date of the treasurer's or comptroller's notice, when by reason of accident or other cause more than one week has intervened between the dates of the actual issue of such newspaper to subscribers, if such delay at any one time shall not have exceeded 3 days; but every such newspaper, for the purpose of this section shall be deemed to have been regularly published once in each week as hereinbefore provided.

AB329, s. 252 Section 252. 75.09 of the statutes is amended to read:

AB329,107,2 75.09 Notice, how posted. If no newspaper be published in such county the county treasurer or the county comptroller under s. 59.255 shall also, at least 3 months previous to the time limited for the redemption of any lands subject to a tax certificate, cause to be posted up copies of the list and notice specified in s. 75.07 in at least 4 public places in the county, one of which copies shall be posted up in some conspicuous place in the treasurer's or comptroller's office.

AB329, s. 253 Section 253. 75.10 of the statutes is amended to read:

AB329,107,17 75.10 Mistake in notice. Whenever, by mistake or otherwise, such treasurer or county comptroller under s. 59.255 neglects or fails to include in the treasurer's or comptroller's published list any such tract or tracts of land or to publish such list in accordance with the requirements of law, the same may be published at any time within 2 years after the expiration of the period of redemption. Such publication shall be made in the same manner and for the same time as prescribed in the preceding sections, and such treasurer or comptroller shall specify in the treasurer's or comptroller's notice accompanying such published list when the time for making redemption of such lands from such sale will expire, which time shall not be less than 6 nor more than 10 months from the expiration of the full 2 weeks required for the aforesaid publication. All tax deeds made upon such tracts of land after the expiration of the regular period of redemption shall, after the expiration of such extended period of redemption, be as valid and effectual as if such publication had been made at the time required in such section.

AB329, s. 254 Section 254. 75.105 (3) of the statutes is amended to read:

AB329,107,24 75.105 (3) Administration. Upon the cancellation of all or a portion of real property taxes under sub. (2), the county treasurer or the county comptroller under s. 59.255 shall execute and provide to the owner of the property a statement identifying the property for which taxes have been canceled and shall enter on the tax certificate the date upon which the taxes were canceled and the amount of taxes canceled.

AB329, s. 255 Section 255. 75.12 (3) of the statutes is amended to read:

AB329,108,14 75.12 (3) The notice of application for tax deed may be served by the county treasurer or the county comptroller under s. 59.255 or any person acting for the treasurer or comptroller. The notice shall be served in the manner that service of a summons in a court of record is made, or by certified mail, with return receipt of the addressee only demanded. If notice cannot be given by use of either of the foregoing methods, the county treasurer, the county comptroller under s. 59.255, or the treasurer's or comptroller's agent shall make an affidavit setting forth the effort to make service, the inability to do so, and shall file the affidavit with the county clerk. In such cases the notice shall be published by the county treasurer or the county comptroller under s. 59.255 as a class 3 notice, under ch. 985, in the county. The affidavit of the county treasurer, the county comptroller under s. 59.255, or the treasurer's or comptroller's agent as to inability to secure service personally or by certified mail, together with proof of publication of the notice, shall be deemed completed service of the notice of application for tax deed.

AB329, s. 256 Section 256. 75.12 (4) of the statutes is amended to read:

AB329,109,2 75.12 (4) Before the tax deed is issued, proof of service, or the returned certified mail receipt, or proof of publication of the notice of application for tax deed shall be filed with the officer authorized by law to issue the tax deed, and a copy of the proof of service, returned certified mail receipt, or proof of publication with evidence of the cost of publication shall be retained by the county treasurer or the county comptroller under s. 59.255. A person subsequently redeeming a lot or tract of land, or any part or interest therein, shall pay in addition to the amount required to redeem the lot or tract, $1.50 for each person served with the notice or, if notice is sent by certified mail, the cost of sending any notices by certified mail, plus the cost of publication of the notice. If there is no occupant of the lands as hereinbefore defined, the county treasurer or the county comptroller under s. 59.255 shall file an affidavit to that effect with the officer authorized by law to issue the tax deed.

AB329, s. 257 Section 257. 75.14 (2) of the statutes is amended to read:

AB329,109,19 75.14 (2) The county clerk shall not issue a deed of any parcel of land until by carefully comparing the advertised list of the same for redemption with the tax certificate, the clerk shall find that the description of such parcel of land so to be conveyed has been correctly and fully published, in such advertised list of redemptions; and if upon such examination the county clerk shall find any error or omission in any such advertised description the clerk shall enter opposite the description of said land in the tax certificate a statement of the fact of such error or omission. If the description of said land in the tax certificate is in error, the county board shall cause such certificate to be canceled, as it relates to that parcel, and direct the county treasurer or the county comptroller under s. 59.255 to correct the description thereof, using the procedure under s. 74.61, and include the parcel in the tax certificate next issued under s. 74.57. If the error or omission is in only the advertised list of redemptions, the county treasurer or the county comptroller under s. 59.255 shall correct and readvertise the same for redemption in the next such publication and the period of redemption shall be extended thereby an additional year.

AB329, s. 258 Section 258. 75.144 (2) (c) of the statutes is amended to read:

AB329,110,3 75.144 (2) (c) The treasurer of the county or the county comptroller under s. 59.255 seeking to transfer title to property under this chapter shall mail the notice under par. (a), at least 8 weeks before the date that title to the property will be transferred, to the last-known address of each owner of an interest in other real property that has a common boundary with the property. The treasurer or the county comptroller under s. 59.255 shall attach a list containing the legal description of the property to the notice. The notice shall appear in at least 10-point boldface type or its equivalent and shall read as follows:

AB329,110,5 NOTICE REGARDING TRANSFER OF ADJACENT PROPERTY

AB329,110,10 TAKE NOTICE THAT ANY PERSON THAT HAS OR CLAIMS TO HAVE A RIGHT, TITLE OR INTEREST IN ANY REAL PROPERTY THAT IS DESCRIBED IN THE ATTACHED LIST IS HEREBY NOTIFIED THAT .... (name of the county) WILL TRANSFER TITLE TO THE REAL PROPERTY DESCRIBED IN THE ATTACHED LIST ON .... (date of transfer of title).

AB329,111,2 TAKE FURTHER NOTICE THAT YOU ARE RECEIVING THIS NOTICE BECAUSE YOU HAVE AN INTEREST IN REAL PROPERTY THAT BORDERS ON A PIECE OF REAL PROPERTY DESCRIBED IN THE ATTACHED LIST. THE TREASURER OR COMPTROLLER OF .... (name of the county) HAS A COPY OF A SURVEY OF ALL REAL PROPERTY THAT IS DESCRIBED IN THE ATTACHED LIST. THE SURVEY SHOWS THE SIZE AND LOCATION OF THE REAL PROPERTY, ITS EXTERIOR BOUNDARIES, THE LOCATION OF ANY VISIBLE STRUCTURES ON THE PROPERTY, THE DIMENSIONS OF ANY PRINCIPAL BUILDINGS ON THE PROPERTY AND ANY BOUNDARY FENCES, APPARENT EASEMENTS, ROADWAYS AND VISIBLE ENCROACHMENTS. YOU MAY WISH TO LOOK AT THE SURVEY TO MAKE SURE THAT YOU DO NOT CLAIM ANY RIGHT, TITLE OR INTEREST IN THE REAL PROPERTY. IF YOU BELIEVE THAT THE SURVEY SHOWS THAT SOME OF THE REAL PROPERTY TO BE TRANSFERRED BELONGS TO YOU, YOU HAVE THE RIGHT TO ATTEMPT TO PROVE THAT THE REAL PROPERTY BELONGS TO YOU UNDER THE WISCONSIN LAW AND YOU MAY WISH TO CONSULT AN ATTORNEY.

AB329, s. 259 Section 259. 75.16 of the statutes is amended to read:

AB329,111,7 75.16 Deed, by whom executed; form. All deeds of lands given under s. 75.14 shall be executed by the county clerk in the name of the state of Wisconsin and of the county as the grantors therein, and shall be substantially in the following or other equivalent form:

AB329,111,8 To all to whom these presents shall come, greeting:

AB329,111,22 Whereas, ...., treasurer or the county comptroller under s. 59.255 of the county of ...., has deposited in the office of the county clerk of the county of ...., in the state of Wisconsin, a tax certificate of said county, whereby it appears, as the fact is, that the following described piece (or pieces) or parcel (or parcels) of land lying and being situated in the county of ...., to wit: (Here describe the lands) was (or were) included in the tax certificate issued to the county of .... on .... ...., .... (date), for the nonpayment of real property taxes, special assessments, special charges or special taxes, in the amount of .... dollars and .... cents, in the whole, which sum was the amount assessed and due and unpaid on said tract (or several tracts) of land, and whereas it further appears, as the fact is, that the owner (or owners) or claimant (or claimants) of said land has (or have) not redeemed from said certificate the lands which were included as aforesaid, and said lands continue to remain unredeemed, whereby said described lands have become forfeited and the said county is entitled to a conveyance thereof:

AB329,112,2 Now, therefore, know all by these presents that the county of ...., in said state, and the state of Wisconsin, in conformity to law, have given and hereby do give, grant and convey the tract (or several tracts) of land above described, together with the hereditaments and appurtenances, to the said county of .... and its assigns, to their sole use and benefit forever.

AB329,112,7 In testimony whereof, I, ...., the clerk of the county of ...., have executed this deed pursuant to and in virtue of the authority in me vested by the statutes of the state of Wisconsin, and for and on behalf of said state and the county of .... aforesaid, and have hereunto subscribed my name officially and affixed the seal of the said .... (name it), at .... in said county of ...., this .... day of ...., .... (year)

AB329,112,8 [L. S.]

AB329,112,9 A. B.

AB329,112,10 (Here give official designation.)

AB329,112,11 Done in presence of

AB329,112,12 ....

AB329,112,13 ....

AB329, s. 260 Section 260. 75.20 (2) of the statutes is amended to read:

AB329,112,24 75.20 (2) County treasurer or comptroller to cancel all outlawed taxes. No deed shall be issued or action commenced on any tax certificate whatever after it shall have become void by virtue of the statute of limitations provided in this section. The interest in the land represented by such certificate shall terminate upon the last date upon which a deed could have been issued thereon, or an action could have been commenced thereon if no summons and complaint was served and filed prior to such date. The county treasurer or the county comptroller under s. 59.255 shall cancel all tax certificates which have become void by limitation and shall make an entry in the treasurer's or comptroller's record of unredeemed property subject to a tax certificate evidencing such cancellation.

AB329, s. 261 Section 261. 75.20 (3) of the statutes is amended to read:

AB329,113,8 75.20 (3) Certification of cancellation to local treasurer or comptroller. Whenever the county treasurer or the county comptroller under s. 59.255 shall cancel a tax certificate which has become void by virtue of any statutes of limitation the county treasurer or the county comptroller under s. 59.255 shall within 30 days thereafter in writing certify such cancellation to the proper town, city or village treasurer who shall make entry thereof in his or her records. Such cancellation need not be so certified in cases where the county has settled in full with the town, city or village.

AB329, s. 262 Section 262. 75.285 of the statutes is amended to read:

AB329,113,20 75.285 Action; condition precedent. No action or proceeding shall be maintained by the former owner or any person claiming under the former owner, based upon the invalidity of any tax certificate or tax deed due to the failure of the county treasurer or the county comptroller under s. 59.255 to give notice under s. 74.59, unless there is deposited with the clerk of circuit court, at the time the action is commenced under s. 801.02, an amount of money equal to either the full amount of all delinquent taxes currently outstanding against the parcel of property which is the subject of the action, plus interest and penalty under s. 74.47, or if the county has taken a tax deed, the full amount payable under s. 75.36 (3) (a) and (b). The deposited funds shall be held by the clerk of circuit court and paid out as directed by the judgment in the action or proceeding.

AB329, s. 263 Section 263. 75.36 (2) (b) of the statutes is amended to read:

AB329,114,2 75.36 (2) (b) If the county did not settle for unpaid special assessments or special charges under s. 74.29, the county treasurer or the county comptroller under s. 59.255 shall notify all taxing jurisdictions that the county has acquired the property under this chapter. Each taxing jurisdiction shall certify to the county treasurer or the county comptroller under s. 59.255 the unpaid special assessments and special charges to which the property is subject.

AB329, s. 264 Section 264. 75.36 (2m) (intro.) of the statutes is amended to read:

AB329,114,13 75.36 (2m) Notice; proceeds. (intro.) Upon acquisition of a tax deed under this chapter if sub. (4) applies, the county treasurer or the county comptroller under s. 59.255 shall notify the former owner, by registered mail or certified mail sent to the former owner's mailing address on the tax bill, that the former owner may be entitled to a share of the proceeds of a future sale. If the former owner does not request, in writing, payment within 60 days after receipt of that notice, the former owner forfeits all claim to those proceeds. If the former owner timely requests payment, the county shall send to the former owner the proceeds identified in sub. (3) (c) minus any delinquent taxes, interest and penalties owed by the former owner to the county in regard to other property and minus the greater of the following amounts:

AB329, s. 265 Section 265. 75.36 (3) (intro.) of the statutes is amended to read:

AB329,114,17 75.36 (3) Distribution of proceeds of sale. (intro.) If a county sells property that was acquired by taking of a tax deed under this chapter, the county treasurer or the county comptroller under s. 59.255 shall do all of the following:

AB329, s. 266 Section 266. 75.37 (1) of the statutes is amended to read:

AB329,115,7 75.37 (1) It shall be unlawful for any person or corporation to cut, destroy or remove any logs, wood or timber or any buildings, fixtures and other improvements assessed as real property from any land included in a tax certificate for the nonpayment of taxes while such taxes remain unpaid; and if any person shall cut, destroy or remove the same from such lands during the time aforesaid the county treasurer or the county comptroller under s. 59.255 of the county in which such lands are situated shall issue a warrant under the treasurer's or comptroller's hand and seal to the sheriff, giving therein a description of such lands, the amount of such taxes, with interest and charges thereon then remaining unpaid and the years for which the same are unpaid, commanding such sheriff forthwith to seize such logs, wood, timber, buildings, fixtures and improvements, or materials salvaged therefrom, wherever the same may be found and to sell the same or a sufficient amount thereof to satisfy such taxes, with the interest and charges thereon and the costs of such seizure and sale.

AB329, s. 267 Section 267. 75.37 (2) of the statutes is amended to read:

AB329,115,13 75.37 (2) The sheriff shall receive such warrant and execute the same as therein directed, as in case of levy and sale on execution, and make return thereof with his or her doings thereon to the county treasurer or the county comptroller under s. 59.255 within 60 days after the receipt of the same and pay over all money collected thereon to such treasurer or comptroller.

AB329, s. 268 Section 268. 75.521 (1) (c) of the statutes is amended to read:

AB329,115,17 75.521 (1) (c) "Treasurer" means the treasurer of a county, except that in a county to which s. 59.255 applies, "treasurer" also means a comptroller elected under s. 59.20 (2) (am).

AB329, s. 269 Section 269. 75.61 (2) of the statutes is amended to read:

AB329,116,10 75.61 (2) Tax certificates of county, discount on. Whenever the county holds tax certificates upon real estate and the owner of said real estate or any person, firm, association, corporation or limited liability company holding a valid lien thereon shall claim the assessment of said real estate to be greater than the value that can ordinarily be obtained therefor at private sale, the respective town board, village board or city council where said real estate is situated may take proof under oath of the value of said real estate and make a finding thereon. Upon the filing of said finding with the county treasurer or the county comptroller under s. 59.255, the treasurer or comptroller shall accept from said owner or lienholder the proper proportional tax on said real estate based upon the value so found, together with the proper charges, as in the case of redemption of tax certificates, shall cancel said tax certificate as it relates to that real estate, and shall give to said owner or lienholder a receipt for said tax. The difference between the tax as returned and the amount of such proportional tax, exclusive of charges, received by the county as a result of the compromise shall be charged to the town, village or city which returned the same and may be included by the county as a special charge in the next tax levy against such town, city or village.

AB329, s. 270 Section 270. 75.62 (4) of the statutes is amended to read:

AB329,116,22 75.62 (4) Payment of judgment. Payment of any judgment so recovered by the plaintiff, shall be made forthwith by the county comptroller under s. 59.255 or by the treasurer of any such county, town, city or village, upon presentation of a certified copy thereof, without other or further order. The treasurer or comptroller shall preserve said copy of said judgment as the treasurer's or comptroller's warrant for such payment and shall require the satisfaction of record of said judgment upon the making of such payment. The amount of any judgment so paid by the county treasurer or the county comptroller under s. 59.255 shall be charged to the proper town, city or village and may be included by the county as a special charge against such town, city or village if such judgment shall be the result of an error or defect caused by said town, city or village or official thereof.

AB329, s. 271 Section 271. 75.64 (2) of the statutes is amended to read:

AB329,117,12 75.64 (2) The clerk or treasurer, or the county comptroller under s. 59.255, shall retain such deposit until the final determination of the action, and if the certificate is vacated and set aside or if the issuing of the deed is permanently restrained, the money deposited shall, at the time of entry of judgment or at any later time, upon demand, be returned to the person depositing it. If final judgment is rendered in the action sustaining the validity of the inclusion of the land in a tax certificate, and of the tax certificate, the court shall compute the interest upon the certificate from the date of the deposit to the date of judgment and penalty as provided under s. 74.47 and add it to the costs and disbursements taxable in the action and to the amount of the deposit, and shall enter judgment against the plaintiff for the total amount, and no tax deed may be issued upon the certificate unless the plaintiff fails to pay to the clerk or treasurer, or the county comptroller under s. 59.255, for the use of the owner of the certificate, the amount of the judgment within 20 days after its rendition, together with interest on it.

AB329, s. 272 Section 272. 75.67 (2) of the statutes is amended to read:

AB329,118,2 75.67 (2) All tax certificates issued upon such property by such county or city on the same day or subsequent to the date of issuance of the certificate upon which such deed was acquired, and which certificates are owned by such county or city at the time of the acquisition of the property, shall be assigned to such county or city so owning such property. On any issuance of tax certificate subsequent to the acquisition of such property after the first Monday of August in any year, such county or city so owning such land shall be the exclusive recipient of the tax certificates. Any issuance of a tax certificate in violation of these provisions shall be null and void. It is the duty of the city and the county treasurer or the county comptroller under s. 59.255 to give the other, as the case may be, written notice of the acquisition of such property within 24 hours, Sundays and holidays excluded, after such tax deed or other conveyance has been acquired; and upon receipt of such notice it is the duty of such treasurer or comptroller, as the case may be, to make entry of such notice upon the treasurer's or comptroller's records.

AB329, s. 273 Section 273. 75.67 (3) (a) of the statutes is amended to read:

AB329,118,19 75.67 (3) (a) Whenever such property has been so acquired, the city treasurer shall notify the county clerk and the county treasurer, or the county comptroller under s. 59.255, or the county clerk shall notify the city treasurer, as the case may be, in writing thereof within 24 hours thereafter, Sundays and holidays excluded. The county treasurer, or the county comptroller under s. 59.255, or the city treasurer upon receipt of such notice shall forthwith charge the amount, without interest or penalties, of all city, county, state and metropolitan sewerage district current and delinquent taxes, all unpaid installments of special assessments and other assessments, charges and tax certificates which are liens upon the land, and which are held by or due to such county or city, as the case may be, and upon which the time limitations of s. 75.20 have not expired, to a "tax deed in force" account, and such taxes, assessments and certificates shall thereby be considered as paid or redeemed and such taxes shall be marked paid or redeemed on the tax roll, as the case may be; thereafter the amounts thereof owned by or due to such county shall be charged back against such city and such amounts thereof owned or held by or due to such city shall be credited to such city in the next tax levy upon such city by the county.

AB329, s. 274 Section 274. 75.67 (3) (b) of the statutes is amended to read:

AB329,119,9 75.67 (3) (b) On or before October 1 of each year, the city treasurer and the county treasurer or the county comptroller under s. 59.255 shall respectively furnish the other with an itemized statement of the amounts so charged by the treasurer or comptroller, as the case may be, to the city's or county's "tax deed in force" account as a result of tax deeds taken by the city or county. The county clerk shall include an itemized statement of such amounts in the apportionment filed by the clerk. If any such tax deed is set aside, the city treasurer and the county treasurer or the county comptroller under s. 59.255 shall respectively credit the other with the amounts so charged with respect to the deed set aside, and the amounts and entries by either treasurer, or comptroller, with reference thereto, comprising said amounts shall be as though no charge had been made to a "tax deed in force" account; and the city treasurer and the county treasurer or the county comptroller under s. 59.255, respectively, shall, on or before October 1 of each year, advise the other of such credits due.

AB329, s. 275 Section 275. 75.67 (3) (c) of the statutes is amended to read:

AB329,119,19 75.67 (3) (c) In the event that such property is so acquired by such city while the county tax roll is in the possession of its city treasurer, the latter shall consider such taxes as paid and mark the tax roll accordingly, and furnish the county treasurer or the county comptroller under s. 59.255 with a statement thereof upon a form provided by the county. The city treasurer shall return such records to the county treasurer or the county comptroller under s. 59.255 with the delinquent county tax roll, and shall receive credit therefor the same as for delinquent taxes. The amount for which such credit is given shall be included in the amount to be charged back to such city in succeeding apportionment of county taxes.

AB329, s. 276 Section 276. 77.04 (3) of the statutes is amended to read:

AB329,119,24 77.04 (3) Apportionment of forest cropland income. Out of all moneys received by any town from any source on account of forest croplands in such town, the town treasurer shall on or before November 15 pay 20% to the county treasurer or the county comptroller under s. 59.255 and retain the remainder.

AB329, s. 277 Section 277. 77.10 (1) (a) of the statutes is amended to read:

AB329,121,2 77.10 (1) (a) The department of natural resources shall on the application of the department of revenue or the owner of any forest croplands or the town board of the town in which said lands lie and may on its own motion at any time cause an investigation to be made and hearing to be had as to whether any forest croplands shall continue under this subchapter. If on such hearing after due notice to and opportunity to be heard by the department of revenue, the town and the owner, the department of natural resources finds that any such lands are not meeting the requirements set forth in s. 77.02 or that the owner has made use of the land for anything other than forestry or has failed to practice sound forestry on the land, the department of natural resources shall cancel the entry of such description and issue an order of withdrawal, and the owner shall be liable for the tax and penalty under sub. (2). Copies of the order of withdrawal specifying the description shall be filed by the department of natural resources with all officers designated to receive copies of the order of entry and withdrawal and this subchapter shall not thereafter apply to the lands withdrawn, except s. 77.07 so far as it may be needed to collect any previously levied severance or supplemental severance tax. If the owner shall not repay the amounts on or before the last day of February next succeeding the return of such lands to the general property tax roll as provided in sub. (4), the department of natural resources shall certify to the county treasurer or the county comptroller under s. 59.255 the descriptions and the amounts due, and the county treasurer or the county comptroller under s. 59.255 shall sell such lands as delinquent as described in s. 77.04 (2). Whenever any county clerk has certified to the taking of tax deed under s. 77.04 (2) the department of natural resources shall issue an order of withdrawal as to the lands covered in such tax deed. Such order may also be issued when examination of tax records reveals prolonged delinquency and noncompliance with the requirements of s. 77.04 (2).

AB329, s. 278 Section 278. 77.10 (2) (b) of the statutes is amended to read:

AB329,121,10 77.10 (2) (b) Upon receipt of any taxes under this section by the state, the department of natural resources shall first deduct all moneys paid by the state on account of the lands under s. 77.05 with interest on the moneys computed according to the rule of partial payments at the rate of interest paid under par. (a) by the person withdrawing such lands. The department shall within 20 days remit the balance to the town treasurer who shall pay 20% to the county treasurer or the county comptroller under s. 59.255 and retain the remainder.

AB329, s. 279 Section 279. 77.23 of the statutes is amended to read:

AB329,121,19 77.23 Disposition of fees and returns. On or before the 15th day of each month the register shall submit to the county treasurer or the county comptroller under s. 59.255 transfer fees collected together with the returns filed in the office during the preceding month for the treasurer's or comptroller's transmission to the department of revenue under s. 77.24 and shall submit to the county treasurer or the county comptroller under s. 59.255, or to the city treasurer if the property is located in a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5) that the county register of deeds receives during the preceding month.

AB329, s. 280 Section 280. 77.26 (6) of the statutes is amended to read: