AB329: Bill Text

AB329,97,20 74.57 (1) Issuance. Annually, on September 1, the county treasurer or the county comptroller under s. 59.255 shall issue to the county a tax certificate which includes all parcels of real property included in the tax roll for which real property taxes, special charges, special taxes or special assessments remain unpaid at the close of business on August 31.

AB329, s. 224 Section 224. 74.57 (3) of the statutes is amended to read:

AB329,98,2 74.57 (3) Certificate not transferable. Except as provided under s. 74.635, the county may not sell, assign, or otherwise transfer a tax certificate. However, if a city authorized to act under s. 74.87 pays delinquent taxes under an agreement entered into under s. 74.83, the county treasurer or the county comptroller under s. 59.255 shall issue or reissue tax certificates to the city on all property for which the delinquent taxes have been paid.

AB329, s. 225 Section 225. 74.59 (1) (a) (intro.) of the statutes is amended to read:

AB329,98,9 74.59 (1) (a) (intro.) Within 90 days after issuance of the tax certificate under s. 74.57, the county treasurer or the county comptroller under s. 59.255 shall mail a notice to each owner of record, as shown in the tax roll, of property included in the certificate for which real property taxes, special assessments, special charges or special taxes remain unpaid as of the date the notice is mailed. Unless it is issued by a city authorized to act under s. 74.87, the notice shall state all of the following:

AB329, s. 226 Section 226. 74.59 (1) (a) 2. of the statutes is amended to read:

AB329,98,13 74.59 (1) (a) 2. That the records showing the delinquency under subd. 1. are available for inspection in the treasurer's office or in the office of the county comptroller under s. 59.255.

AB329, s. 227 Section 227. 74.59 (2) of the statutes is amended to read:

AB329,98,18 74.59 (2) Notice not timely mailed. If a treasurer or the county comptroller under s. 59.255 fails to mail the notice required under sub. (1), the notice may be mailed later and the 2-year period of redemption commences on the date of the mailing.

AB329, s. 228 Section 228. 74.59 (3) (intro.) of the statutes is amended to read:

AB329,98,24 74.59 (3) Affidavit of mailing. (intro.) After completing the mailing under sub. (1) or (2), the treasurer or the county comptroller under s. 59.255, except the treasurer of a city authorized to proceed under s. 74.87, shall sign an affidavit attesting that the treasurer or comptroller has complied with the mailing requirements under this section. The affidavit shall do all of the following:

AB329, s. 229 Section 229. 74.61 (1) of the statutes is amended to read:

AB329,99,5 74.61 (1) Error discovered. If the treasurer or the county comptroller under s. 59.255 determines that the description of any property in a tax certificate is erroneous, the treasurer or comptroller shall direct the assessor of the taxation district in which the property is located to prepare and deliver to the county treasurer or comptroller an affidavit that provides a correct description of the property.

AB329, s. 230 Section 230. 74.61 (2) of the statutes is amended to read:

AB329,99,12 74.61 (2) Notice to interested persons. After the treasurer or the county comptroller under s. 59.255 receives the affidavit, he or she shall notify any person with a recorded interest in the property that the description of the property is to be corrected as shown in the assessor's affidavit. The format of the notice shall be prescribed by the department under s. 70.09 (3). Notice shall be given as provided in s. 801.11 (4).

AB329, s. 231 Section 231. 74.61 (3) of the statutes is amended to read:

AB329,99,19 74.61 (3) Objection; court resolution. Not more than 20 days after notice is given under sub. (2), any person with a recorded interest in the property may file with the treasurer or the county comptroller under s. 59.255 a written objection to the proposed correction of the description of the property. If an objection is filed and cannot be resolved, the treasurer or comptroller shall bring an action in circuit court to correct the property description.

AB329, s. 232 Section 232. 74.61 (4) of the statutes is amended to read:

AB329,99,25 74.61 (4) No objection; description corrected. If no objection is made under sub. (3), the treasurer or the county comptroller under s. 59.255 shall correct the description as prescribed in the affidavit of the assessor. The treasurer or comptroller shall verify in writing on the tax certificate that the correction was made and shall sign the verification. Any tax certificate corrected under this section is valid as of the date the tax certificate was originally issued, and any tax deed or equivalent evidence of title issued on the corrected tax certificate is valid.

AB329, s. 233 Section 233. 74.63 (intro.) of the statutes is amended to read:

AB329,100,7 74.63 Retention of tax certificate and other information. (intro.) Following issuance of a tax certificate under s. 74.57 and notice of issuance under s. 74.59, the treasurer or the county comptroller under s. 59.255 shall retain all of the following:

AB329, s. 234 Section 234. 74.65 (1) of the statutes is amended to read:

AB329,100,24 74.65 (1) Excluded from tax certificate. A tax certificate may not, at the time of issuance, include real property which was acquired by the state after taxes have become a lien on the property. Within a reasonable time after the tax roll in which the delinquent real property taxes, special charges, special taxes or special assessments charged to such property are included is delivered to the county treasurer, or the county comptroller under s. 59.255, under s. 74.43, or within a reasonable time after a delinquency occurs, if it occurs after delivery of the tax roll to the county treasurer or the county comptroller under s. 59.255, or, if the roll is retained by a city authorized to act under s. 74.87, on or before July 1, the treasurer or comptroller shall certify to the state agency acquiring the property the amount of the delinquency, including interest and penalty, and include the description of the property contained in the tax roll. Within a reasonable time after receipt of the certification from the treasurer or the county comptroller under s. 59.255, the state agency shall transmit the certification and a voucher to the department of administration, directing that the amount of delinquency, including interest and penalty, be paid.

AB329, s. 235 Section 235. 74.65 (2) of the statutes is amended to read:

AB329,101,10 74.65 (2) No tax deeds issued. No tax deed or equivalent evidence of title may be issued for real property which is acquired by the state after a tax certificate which included the property was issued. A state agency which purchases property which is included on an outstanding tax certificate shall pay to the treasurer or the county comptroller under s. 59.255 an amount sufficient to redeem the property. If by mistake a tax deed or equivalent evidence of title is issued contrary to this subsection and the state brings an action to set aside the deed or equivalent evidence of title, the court shall require, as a condition of relief, that the state indemnify the county, city authorized to act under s. 74.87 or persons having an interest in the property which is founded upon the tax deed or equivalent evidence of title.

AB329, s. 236 Section 236. 74.69 (3) (b) of the statutes is amended to read:

AB329,101,20 74.69 (3) (b) Any person required to pay interest or a penalty because of a late payment may, within 10 days of payment of interest or a penalty, but not later than December 1 of the year that the general property tax, special tax, special charge or special assessment was due, file a written request with the county treasurer or the county comptroller under s. 59.255 requesting that the county board find that the late payment was timely under sub. (1) because the sole reason it was not timely was a delay or administrative error on the part of the U.S. postal service. The county board shall act on the request within 30 days after receipt of the request by the treasurer or the county comptroller under s. 59.255.

AB329, s. 237 Section 237. 74.69 (3) (c) of the statutes is amended to read:

AB329,102,4 74.69 (3) (c) The county board shall find that a late payment was timely under sub. (1) if it determines that the sole reason the payment was not timely was a delay or administrative error by the U.S. postal service. If it so finds, the county board shall direct that any interest or penalty paid because of the late payment be reimbursed to the taxpayer by the taxation district or county which collected the interest or penalty. A taxation district treasurer or, county treasurer, or county comptroller under s. 59.255 shall comply with a directive issued under this paragraph within 10 days.

AB329, s. 238 Section 238. 74.69 (3) (e) of the statutes is amended to read:

AB329,102,10 74.69 (3) (e) This subsection does not affect the authority of a taxation district treasurer or, county treasurer, or county comptroller under s. 59.255 to consider payment timely under sub. (1) if the treasurer or comptroller concludes that the payment fails to satisfy the requirements of sub. (1) solely due to a delay or administrative error by the U.S. postal service.

AB329, s. 239 Section 239. 74.71 of the statutes is amended to read:

AB329,102,16 74.71 Treasurer's receipts. When a taxation district treasurer pays money to a county treasurer or a county comptroller under s. 59.255 under this chapter, the county treasurer or the county comptroller under s. 59.255 shall give the taxation district treasurer a receipt prescribed by the department of revenue for the amount paid.

AB329, s. 240 Section 240. 74.75 of the statutes is amended to read:

AB329,102,25 74.75 Vacancies in office; how taxes collected. If property within a taxation district is not assessed because of a vacancy in a county, city, village or town office, the department of revenue shall appoint a person certified under s. 73.09 to perform the functions of the office of assessor. If property taxes, special charges, special assessments or special taxes are not collected on property because of a vacancy in a city, other than a city authorized to proceed under s. 74.87, village or town office, the county treasurer or the county comptroller under s. 59.255 shall perform the functions of taxation district treasurer.

AB329, s. 241 Section 241. 74.87 (6) (c) of the statutes is amended to read:

AB329,103,4 74.87 (6) (c) If a 2nd installment under sub. (4) is not paid on the due date, the entire unpaid balance is delinquent and shall be returned to the county treasurer or the county comptroller under s. 59.255 for collection.

AB329, s. 242 Section 242. 74.87 (8) of the statutes is amended to read:

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: