AB970: Bill Text

AB970,5,21 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.

AB970,6,3 (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.

AB970,6,6 (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.

AB970, s. 7 Section 7. 70.23 (2) of the statutes is amended to read:

AB970,6,14 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.

AB970, s. 8 Section 8. 70.73 (1) of the statutes is renumbered 70.73 (1) (a) and amended to read:

AB970,6,19 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

AB970,7,4 (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.

AB970,7,11 (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

AB970,7,17 (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.

AB970, s. 9 Section 9. 70.99 (3) (a) of the statutes is amended to read:

AB970,8,4 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.

AB970, s. 10 Section 10. 75.26 (1) of the statutes is renumbered 75.26 (1) (a) (intro.) and amended to read:

AB970,8,10 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:

AB970,8,12 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.

AB970,8,15 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.

AB970,8,19 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.

AB970,9,3 (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.

AB970, s. 11 Section 11. 75.26 (2) of the statutes is amended to read:

AB970,9,11 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.

AB970, s. 12 Section 12. 75.28 (1) of the statutes is renumbered 75.28 (1) (intro.) and amended to read:

AB970,9,17 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:

AB970,9,20 (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.

AB970,9,21 (b) If the land was redeemed as provided by law or where.

AB970,10,2 (c) If the land was not liable to exempt from taxation; nor shall such limitation apply where a.

AB970,10,6 (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.

AB970, s. 13 Section 13. 75.28 (2) of the statutes is renumbered 75.28 (2) (a) and amended to read:

AB970,10,17 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.

AB970,11,3 (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.

AB970, s. 14 Section 14. 75.28 (3) of the statutes is renumbered 75.28 (3) (a) and amended to read:

AB970,11,13 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.

AB970,11,21 (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.

AB970, s. 15 Section 15. 75.29 of the statutes is renumbered 75.29 (1) and amended to read:

AB970,12,5 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

AB970,12,7 (2) The limitation herein declared shall period under sub. (1) does not apply unless the each of the following occurs:

AB970,12,11 (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.

AB970,12,14 (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.

AB970, s. 16 Section 16. 75.30 of the statutes is amended to read:

AB970,12,23 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.

AB970, s. 17 Section 17. 75.54 (1) of the statutes is amended to read:

AB970,13,18 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.

AB970, s. 18 Section 18. 75.54 (2) of the statutes is renumbered 75.54 (2) (a) (intro.) and amended to read:

AB970,14,4 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:

AB970,14,8 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 .

AB970,14,12 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.

AB970,14,17 (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.

AB970, s. 19 Section 19. 75.54 (3) of the statutes is renumbered 75.54 (3) (a) and amended to read:

AB970,15,3 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.

AB970,15,12 (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.

AB970,15,17 (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:

AB970,15,22 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.

AB970,16,2 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.

Note: Subdivides provision, replaces word form of numbers with digits and replaces and reorders language for greater readability and conformity with current style "In its discretion" is removed because the (intro.) says "may". Challenges to all reassessments are now specifically provided for in sub. (2) (b).

AB970, s. 20 Section 20. 75.54 (4) of the statutes is renumbered 75.54 (4) (a) and amended to read:

AB970,16,18 75.54 (4) (a) If such under sub. (3) the reassessment and tax roll be are held by the court to be regular and valid or if no objections thereto shall be to the reassessment and tax roll are filed, the court shall make an order requiring the party or parties contesting the original assessment, tax or tax proceeding to pay into court, for the use and benefit of the party entitled thereto, the amount which that by such the reassessment the contesting party or parties justly ought to pay. If the amount of tax imposed upon the property of such the contesting party by such valid the reassessment, or by the subsequent determination and order of the court, shall equal or exceed equals or exceeds the amount imposed thereon on the property by the original assessment and tax roll, the party or parties contesting the validity of such the assessment shall be adjudged to pay the costs of such the suit; otherwise. Otherwise, upon complying with the order of the court last aforesaid, the contesting party or parties shall be are entitled to judgment with costs; provided, however, that no.

AB970,16,22 (b) No judgment rendered in any such action shall in any way affect under this section affects the validity of any tax against any other person other than the parties to such the action or any tract or parcel of land or other affects property than that is not described in the complaint therein in the action.

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

AB970, s. 21 Section 21. 75.54 (5) of the statutes is amended to read:

AB970,17,19 75.54 (5) The value of the reassessed property shall be fixed, as nearly as may be, as of the day the original assessment was made, and the rules for determining the same shall be those provided by law. A like stay of proceedings and reassessment in accordance with sub. (1) shall be ordered in all cases in which a tax which that has been reassessed by any county, town or village board, or common council for one or more years shall be is adjudged uncollectible or void for any reason affecting the groundwork of the tax so as to require a reassessment in order to determine the amount properly due. When such If the reassessed tax shall have has been levied in different years it shall is not be necessary to make separate assessment rolls for each year; but the. The valuations for each year respectively, may be placed opposite the description of the property on the assessment roll in columns headed with the figures of the year, so that the valuations for each year of reassessments shall be kept are distinct from the valuations for other years entered upon the tax roll. All of the provisions of this section shall apply to the making and completion of, and to objections and further proceedings in respect to such , an assessment, and the same under this subsection. An assessment under this subsection shall be treated with respect to each year which that it purports to embrace as if it were a separate reassessment roll for that year.

AB970,17,21 (5r) This section shall apply applies to all actions whether determined upon default or otherwise.

Note: Divides and reorders unrelated material into separate subsections and shortens sentences, replaces language and deletes surplusage for greater readability and conformity with current style. See also the next section of this bill.

AB970, s. 22 Section 22. 75.54 (5g) of the statutes is created to read:

AB970,18,3 75.54 (5g) The value of property reassessed under this section shall be fixed, as nearly as possible, as of the day as of which the original assessment was made, and the rules for determining the value of the property are those provided by law.

Note: See the note to the previous section of this bill.

AB970, s. 23 Section 23. 75.54 (6) of the statutes is amended to read:

AB970,18,10 75.54 (6) If however, in any such In any action now pending or which may be begun hereafter under this section in which the evidence enables the court to determine, with reasonable certainty, the amount of taxes which that were justly chargeable against the lands involved in the action, the court, in its discretion, may proceed to judgment without staying proceedings or ordering a reassessment, if it finds that it is for the best interests of all parties to the action that it should do so.

Note: Deletes obsolete transition language.

AB970, s. 24 Section 24. 75.63 (1) of the statutes is renumbered 75.63 (1) (a) (intro.) and amended to read:

AB970,18,18 75.63 (1) (a) (intro.) No action shall may be commenced, maintained or prosecuted by or on behalf of the original owner or any person claiming title through or under such the original owner to recover possession of or in any way involving the title to any lands conveyed to the this state of Wisconsin by any county, or attempted to be so conveyed, and sold by said this state to any person until all of the following have been paid into the treasury of the county where the lands are located:

AB970,18,20 1. All taxes levied and assessed thereon on the lands from the date of the sale thereof of the lands by the state , together with all.

AB970,19,3 2. All legal charges for assessing and collecting the same taxes described in subd. 1, and interest thereon at the rate of eight per centum 8% per year from the fifteenth day of January 15 in each and every year during which the said the lands were assessed, commencing with the January following the first assessment after such the sale, shall have been paid into the treasury of the county in which such lands shall lie; nor until all.

AB970,19,8 3. All delinquent taxes levied upon and returned against said the lands and remaining that were unpaid when the same lands were so conveyed or attempted to be conveyed to the state, together with the like interest thereon, shall have been paid into such county treasury; which on those delinquent taxes at the rate and in the manner described in subd. 2.

AB970,19,17 (b) All money paid into a county treasury under par. (a) shall be retained in said the treasury to abide the event of such pending the conclusion of the action and described in par. (a) (intro.). The money shall be returned to the party paying or depositing the same money if the party fails to maintain such the action; otherwise, so much thereof as covers. If the action is maintained, an amount equal to the delinquent taxes above mentioned and interest thereon at the rate aforesaid described in par. (a) shall be retained by such the county and the. The remainder shall be paid over to the person purchasing the same lands from the state or the that person's legal representatives.

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

AB970, s. 25 Section 25. 77.12 of the statutes is amended to read:

AB970,20,2 77.12 Review of findings, venue. Any finding of fact made under this subchapter after due notice and hearing shall be is final and conclusive, except and unless it is set aside or modified by the judgment of the circuit court for either Dane county, or of the county in which the land lies in either of which. Any person may bring an action may be brought for that purpose, in either of those courts within thirty 30 days after the making of the finding sought to be reviewed.

Note: Replaces word form of number with digits in conformity with current style.