74.35(6)
(6) Compensation for taxation district. If taxes are refunded under
sub. (3), the governing body of the taxation district may proceed under
s. 74.41.
74.35 Annotation
This section does not provide the exclusive procedure by which a taxpayer may recover unlawful taxes. Section 70.43 provides an alternative to suing under this section. IBM Credit Corp. v. Village of Allouez, 188 W (2d) 143, 524 NW (2d) 132 (1994).
74.35 Annotation
Tax exemption disputes do not need to be brought under this section; a declaratory judgment action is appropriate. Friendship Village Milwaukee v. Milwaukee, 181 W (2d) 207, 511 NW (2d) 345 (Ct. App. 1993).
74.37
74.37
Claim on excessive assessment. 74.37(1)
(1)
Definition. In this section, a "claim for an excessive assessment" or an "action for an excessive assessment" means a claim or action, respectively, by an aggrieved person to recover that amount of general property tax imposed because the assessment of property was excessive.
74.37(2)(a)(a) A claim for an excessive assessment may be filed against the taxation district, or the county that has a county assessor system, which collected the tax.
74.37(2)(b)
(b) A claim filed under this section shall meet all of the following conditions:
74.37(2)(b)2.
2. State the alleged circumstances giving rise to the claim.
74.37(2)(b)3.
3. State as accurately as possible the amount of the claim.
74.37(2)(b)5.
5. Be served on the clerk of the taxation district, or the clerk of the county that has a county assessor system, in the manner prescribed in
s. 801.11 (4) by January 31 of the year in which the tax based upon the contested assessment is payable.
74.37(3)(a)(a) In this subsection, to "disallow" a claim means either to deny the claim in whole or in part or to fail to take final action on the claim within 90 days after the claim is filed.
74.37(3)(b)
(b) The taxation district or county that has a county assessor system shall notify the claimant by certified or registered mail whether the claim is allowed or disallowed within 90 days after the claim is filed.
74.37(3)(c)
(c) If the governing body of the taxation district or county that has a county assessor system determines that a tax has been paid which was based on an excessive assessment, and that the claim for an excessive assessment has complied with all legal requirements, the governing body shall allow the claim. The taxation district or county treasurer shall pay the claim not later than 90 days after the claim is allowed.
74.37(3)(d)
(d) If the taxation district or county disallows the claim, the claimant may commence an action in circuit court to recover the amount of the claim not allowed. The action shall be commenced within 90 days after the claimant receives notice by registered or certified mail that the claim is disallowed.
74.37(4)(a)(a) No claim or action for an excessive assessment may be brought under this section unless the procedures for objecting to assessments under
s. 70.47, except under
s. 70.47 (13), have been complied with. This paragraph does not apply if notice under
s. 70.365 was not given.
74.37(4)(b)
(b) No claim or action for an excessive assessment may be brought or maintained under this section unless the tax for which the claim is filed, or any authorized instalment of the tax, is timely paid under
s. 74.11 or
74.12.
74.37(4)(c)
(c) No claim or action for an excessive assessment may be brought or maintained under this section if the assessment of the property for the same year is contested under
s. 70.47 (13) or
70.85. No assessment may be contested under
s. 70.47 (13) or
70.85 if a claim is brought and maintained under this section based on the same assessment.
74.37(5)
(5) Interest. The amount of a claim filed under
sub. (2) or an action commenced under
sub. (3) may include interest computed from the date of filing the claim against the taxation district, at the rate of 0.8% per month.
74.37(6)
(6) Exception. This section does not apply in counties with a population of 500,000 or more.
74.37(7)
(7) Compensation. If taxes are refunded under
sub. (3), the governing body of the taxation district or county that has a county assessor system may proceed under
s. 74.41.
74.37 History
History: 1987 a. 378;
1989 a. 104; 1993 a. 292p
1995 a. 408.
74.39
74.39
Court-ordered reassessment. 74.39(1)
(1)
Court may order. Except as provided in
sub. (3), in any action under
s. 74.35 (3) or
74.37 (3), if the court determines that a reassessment of the property upon which the taxes were paid is necessary, the court, before entering judgment, shall continue the action to permit reassessment of the property. If, based on the reassessment, the court determines that the amount of taxes paid by the plaintiff is not excessive, judgment shall be entered for the defendant. If, based on the reassessment, the court determines that the amount of taxes paid by the plaintiff is excessive, judgment shall be entered for the plaintiff for the amount of the excessive taxes paid.
74.39(2)
(2) Challenge of reassessment. The validity of a reassessment under
sub. (1) may be challenged under
s. 75.54. A reassessment under
s. 75.54 shall be made by the assessor of the assessment district in which the property to be reassessed is located.
74.39(3)
(3) Exception. The court may proceed to judgment without ordering a reassessment under
sub. (1), if the court finds that to do so is in the best interests of all parties to the action and if the court is able to determine the amount of unlawful taxes with reasonable certainty.
74.39 History
History: 1987 a. 378.
74.41
74.41
Charging back refunded or rescinded taxes; sharing certain collected taxes. 74.41(1)
(1)
Submission of refunded or rescinded taxes to department. By October 1 of each year, the clerk of a taxation district may submit to the department of revenue, on a form prescribed by the department of revenue, a listing of all general property taxes on the district's tax roll which, subject to
sub. (2), meet any of the following conditions:
74.41(2)
(2) Amount required for submission. A tax may be included on a form submitted under
sub. (1) only if one of the following applies:
74.41(2)(a)
(a) The tax and all other taxes under
sub. (1) which are levied for the same year and which are listed on the same form total at least $5,000.
74.41(2)(b)
(b) The tax under
sub. (1) for any single description of property in the tax roll for any one year is $500 or more.
74.41(3)
(3) Effect on equalized value determined. The department of revenue shall, by the November 15 following submission of the form under
sub. (1), determine the amount of the change, if any, in the equalized valuation of the taxation district resulting from a consideration of the valuation represented by the taxes under
sub. (1). The determination of the department of revenue under this subsection is reviewable only under
s. 227.53.
74.41(4)
(4) Amount determined. If the department of revenue determines under
sub. (3) that the equalized value of the taxation district is changed as a result of consideration of the valuation represented by the taxes under
sub. (1), the department of revenue shall do one of the following:
74.41(4)(a)
(a) Adjust the equalized value of the taxation district under
s. 70.57.
74.41(4)(b)
(b) Determine the amount of rescinded or refunded taxes to be charged back to, and collected from, each taxing jurisdiction for which taxes were collected by the taxation district, and determine the amount of taxes collected under
s. 74.33 to be shared with each taxing jurisdiction for which taxes were collected by the taxation district. The amount determined may not include any interest.
74.41(5)(a)(a) The department of revenue shall certify to the clerk of the taxation district the amount determined under
sub. (4) (a) or
(b) and shall furnish a copy of the certification to each affected taxing jurisdiction.
74.41(5)(b)
(b) Each taxing jurisdiction to which an amount is charged back under
sub. (4) (b) shall pay the amount certified under
par. (a) to the taxation district treasurer by February 15 of the year following the determination under
sub. (3). By February 15 of the year following the determination under
sub. (3), the taxation district treasurer shall pay the amounts to be shared with other taxing jurisdictions.
74.41(6)
(6) No effect on mill rate limits. A tax levied by a taxation jurisdiction to fund an amount which the taxing jurisdiction is required to pay under
sub. (5) shall not be considered in determining whether the taxing jurisdiction is in compliance with any statutorily imposed mill rate limit.
74.42
74.42
Charge back of personal property taxes; subsequent distributions. 74.42(1)(1)
Charge back. No earlier than February 2 and no later than April 1, the taxation district treasurer may charge back to each taxing jurisdiction within the taxation district, except this state, its proportionate share of those personal property taxes for which the taxation district settled in full the previous February, which were delinquent at the time of settlement, which have not been collected in the intervening year and which remain delinquent. At the same time, if there are charge-backs, the taxation district treasurer shall charge back to the county the state's proportionate share of those taxes. Within 30 days after receipt of a notice of a charge-back, the taxing jurisdiction shall pay to the taxation district treasurer the amount due, and the state shall pay to the proper county treasurer the amount due.
74.42(2)
(2) Subsequent distributions. An amount equal to any delinquent personal property taxes charged back under
sub. (1) which are subsequently collected by the taxation district, minus the cost of collecting those taxes, shall be proportionately distributed to each taxing jurisdiction to which the delinquent taxes were charged back under
sub. (1). Distributions under this subsection shall be made on May 15, August 15, November 15 and February 15.
RETURN AND COLLECTION OF DELINQUENT TAXES
74.43
74.43
Return of unpaid taxes, special assessments and special charges. 74.43(1)(1)
Delivery of tax roll. Except as provided in
s. 74.12, on or before February 20, the taxation district treasurer, except the treasurer of a city authorized to act under
s. 74.87, shall transfer the tax roll to the county treasurer. The tax roll transferred to the county treasurer shall meet all of the following conditions:
74.43(1)(c)
(c) Reflect all payments received by the taxation district treasurer.
74.43(2)
(2) Correction of property description. If the county treasurer discovers any error or inadequacy in the description of any property in the tax roll, he or she may correct the description in the tax roll at any time prior to issuance of the tax certificate under
s. 74.57. If the county treasurer corrects a description of property, he or she shall keep a record identifying the place where each correction is made, briefly describing the correction and specifying the date when the correction was made.
74.43(3)
(3) County treasurer to accept unpaid taxes. If the roll is delivered under
sub. (1), the county treasurer shall accept all unpaid real property taxes, special assessments, special charges and special taxes contained in the tax roll.
74.43 History
History: 1987 a. 378;
1991 a. 39.
74.45
74.45
Certificate of delinquent taxes; endorsement of treasurer's bond. 74.45(1)(1)
Certificate of delinquent taxes by county treasurer. After the taxation district treasurer transfers the tax roll under
s. 74.12 or
74.43, the county treasurer shall prepare a certificate of the amount that is delinquent on real property and the amount that is not delinquent but payable in subsequent instalments on real property and the amount of delinquent special assessments, special charges and special taxes.
74.45(2)
(2) Endorsement of taxation district treasurer's bond. After the taxation district treasurer has fulfilled the requirements for settlement with the county under
s. 74.25 or
74.30, the county treasurer if requested to do so, shall endorse the bond of the taxation district treasurer executed under
s. 70.67 (1) as satisfied and paid. The endorsement fully discharges the taxation district treasurer and his or her sureties from the obligations of the bond, unless the return of the taxation district treasurer under
s. 74.43 is false. If the return is false, the bond continues in force and the taxation district treasurer and his or her sureties are subject to action upon the bond for all deficiencies and damages resulting from the false return.
74.45 History
History: 1987 a. 378;
1991 a. 39.
74.47
74.47
Interest and penalty on delinquent amounts. 74.47(1)(1)
Interest. The interest rate on delinquent general property taxes, special charges, special assessments and special taxes included in the tax roll for collection is one percent per month or fraction of a month.
74.47(2)(a)(a) Any county board and the common council of any city authorized to act under
s. 74.87 may by ordinance impose a penalty of up to 0.5% per month or fraction of a month, in addition to the interest under
sub. (1), on any delinquent general property taxes, special assessments, special charges and special taxes included in the tax roll.
74.47(2)(b)
(b) Any ordinance enacted under
par. (a) may specify that the penalty under this subsection shall apply to any general property taxes, special assessments, special charges and special taxes that are delinquent on the effective date of the ordinance.
74.47(3)(a)(a) All interest and penalties collected by the county treasurer on payments of real property taxes and special taxes shall be retained by the county treasurer for the county.
74.47(3)(b)
(b) All interest and penalties on payments of delinquent special assessments and special charges collected by the county treasurer of a county which settles for unpaid special assessments and special charges under
s. 74.29 shall be retained by the county treasurer for the county.
74.47(3)(c)
(c) All interest on payments of delinquent special assessments and special charges collected by the county treasurer of a county which does not settle for unpaid special assessments and special charges under
s. 74.29 shall, along with the delinquent amounts that have been paid, be paid to the taxing jurisdiction which assessed the special assessment or special charge as follows:
74.47(3)(c)1.
1. If collected on or before July 31, as part of the settlement under
s. 74.29.
74.47(3)(c)2.
2. If collected after July 31 and before issuance of the tax certificate under
s. 74.57, on or before September 15.
74.47(3)(d)
(d) All interest and penalties on delinquent general property taxes, special assessments, special charges and special taxes collected on or before July 31 by the treasurer of a taxation district which has enacted an ordinance under
s. 74.12 shall be retained by the taxation district treasurer for the taxation district.
74.47(3)(e)
(e) All interest and penalties on payments of delinquent personal property taxes collected by the taxation district treasurer shall be retained by the taxation district treasurer for the taxation district.
74.47(3)(f)
(f) All penalties on payments of delinquent special assessments and special charges collected by the county treasurer of a county which does not settle for unpaid special assessments and special charges shall be retained by the county treasurer for the county.
74.48
74.48
Penalty for transfer of ownership. 74.48(1)
(1) If land that has been valued under
s. 70.32 (2r) (b) is sold by a person who has owned it for less than 5 years and who has benefited from a value lower than that established by
s. 70.32 (2r) (a), there is imposed on that person a penalty equal to 5% of the difference between the sale price of the agricultural land and the value that would be established for it under
s. 70.32 (2r) (c) during the last year of the person's ownership.
74.48(2)
(2) Any amount due under
sub. (1) shall be paid to the department of revenue.
74.48(3)
(3) The department of revenue shall administer the penalty under this section.
74.48 History
History: 1995 a. 27.
