75.521 Annotation
Judgment under this section extinguishes all rights, titles and interests in foreclosed property, including claim based on adverse possession. Published notice was sufficient. Leciejewski v. Sedlak, 116 W (2d) 629, 342 NW (2d) 734 (1984).
75.521 Annotation
The role of a guardian ad litem appointed under sub. (12) (b) is outlined. Waukesha County v. Tadych, 197 W (2d) 653, 541 NW (2d) 782 (Ct. App. 1995).
75.521 Annotation
See note to 75.14, citing 62 Atty. Gen. 234.
75.54
75.54
Reassessment of taxes by order of court. 75.54(1)
(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 a hearing had, that, for any reason affecting the groundwork of the tax and all the property in any assessment district, said assessment, tax or tax proceeding should be set aside, the court shall immediately stay all proceedings in such action and in all other actions affecting the assessment, tax or tax proceeding in such district until a reassessment of the property therein can be made; and the proper officers of the municipality constituting the assessment district or in which the district is located shall reassess such property in the manner specified in the statutes, and shall levy upon the same the amount of taxes for the year in question. Such reassessment shall be made by the assessor of the municipality or assessment 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 notice as in case of the original assessment.
75.54(2)
(2) Upon the completion of the review by said board, the clerk of the town, village or city in which the reassessed district is situated shall extend upon such assessment roll the taxes lawfully levied upon and apportioned to the property described therein for such year, and such roll and tax so extended thereon shall be a public record and be prima facie evidence of the amount of tax justly chargeable against the party seeking to set aside or avoid the original assessment, tax or tax proceeding and upon the lot or lots, tract or tracts of land respecting which the said action is brought, and shall also be prima facie evidence of the amount of tax justly chargeable against any and every other person or corporation and every other lot, parcel or tract of land in such tax roll for such year in any legal proceeding that may arise respecting the same. Such reassessment and tax roll shall be completed and filed with the clerk of the municipality constituting such assessment district or in which such district is located within ninety days from the date of the entry of such order unless the court upon motion and cause shown shall extend the time therefor.
75.54(3)
(3) Upon such completion and filing, notice thereof shall be given by such clerk to the clerk of the court in which such action is pending; and such last-mentioned clerk shall thereupon give notice thereof to the attorneys for the parties to such action and to the attorneys in all other actions pending in which the validity of such original assessment may be involved. If any party seeking to set aside or avoid the original assessment, tax or tax proceeding shall desire to contest the validity of such reassessment, that party shall, within twenty days after notice of the completion and filing of such reassessment and tax roll, file with the clerk of the court where such action is pending objections in writing to such reassessment or tax roll, a copy of which objections shall within five days after such filing, be served upon the attorney for the opposite party and thereupon the court may direct an issue to be made up involving the objections aforesaid, which shall be tried summarily by the court, which shall make an order sustaining or overruling such objections. If by such order such reassessment or tax roll shall be held invalid subsequent reassessments of such tax may be had in manner and form as hereinbefore provided and similar proceedings may be resorted to, to determine the validity of any such reassessment; or the court in its discretion may upon sustaining objections made to any reassessment, determine and fix the amount of tax which ought justly to be paid by the party or parties contesting such 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 further evidence as may be necessary to make such determination.
75.54(4)
(4) If such reassessment and tax roll be held by the court regular and valid or if no objections thereto shall be 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 by such reassessment the contesting party or parties justly ought to pay. If the amount of tax imposed upon the property of such contesting party by such valid reassessment, or by the subsequent determination and order of the court, shall equal or exceed the amount imposed thereon by the original assessment and tax roll, the party or parties contesting the validity of such assessment shall be adjudged to pay the costs of such suit; otherwise, upon complying with the order of the court last aforesaid, the contesting party or parties shall be entitled to judgment with costs; provided, however, that no judgment rendered in any such action shall in any way affect the validity of any tax against any other person than the parties to such action or any tract or parcel of land or other property than that described in complaint therein.
75.54(5)
(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 shall be ordered in all cases in which a tax which has been reassessed by any county, town or village board, or common council for one or more years shall be 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 reassessed tax shall have been levied in different years it shall not be necessary to make separate assessment rolls for each year; but 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 distinct from other years entered upon the tax roll. All the provisions of this section shall apply to the making and completion and to objections and further proceedings in respect to such assessment, and the same shall be treated with respect to each year which it purports to embrace as if it were a separate reassessment roll for that year. This section shall apply to all actions whether determined upon default or otherwise.
75.54(6)
(6) If however, in any such action now pending or which may be begun hereafter the evidence enables the court to determine, with reasonable certainty, the amount of taxes which 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.
75.54 History
History: 1991 a. 316.
75.54 Annotation
Where initial assessment was unchallenged but annual percentage increases were voided, "groundwork" of tax was unaffected under (1). State ex rel. Kaskin v. Board of Review, 91 W (2d) 272, 282 NW (2d) 620 (Ct. App. 1979).
75.54 Annotation
Trial court may determine taxes under either s. 74.74, 1985 stats. [now 74.39] or 75.54. Judicial determination of taxes is not unconstitutional "levy". Fontana v. Village of Fontana-on-Geneva Lake, 107 W (2d) 226, 319 NW (2d) 900 (Ct. App. 1982), aff'd 111 W (2d) 215, 330 NW (2d) 211 (1983).
75.54 Annotation
Court erred in ordering area reassessment without holding hearing under sub. (1). State ex rel. Hemker v. Huggett, 114 W (2d) 320, 338 NW (2d) 335 (Ct. App. 1983).
75.55
75.55
Application of section 75.54. Section 75.54 shall be construed to permit the reassessment, by or under the direction or authority of any city, of the property, real and personal, therein, which city, before and until the passage of these statutes, was authorized by law to make its own tax sales, tax certificates and tax deeds by its own proper officers. And in and for and in respect to every such city and the property, real and personal, therein the mayor and council thereof, the assessors thereof, the city clerk thereof, the board of equalization thereof, and the city treasurer thereof shall, as to any such city and the wards therein, respectively exercise all the powers and perform all the duties and proceed in the manner hereinbefore provided in respect to towns, villages and other cities, and exercise the powers and perform the duties devolved upon the board of supervisors, upon the assessors, upon the town clerk, upon the board of review and upon the town treasurer, respectively, for the reassessment of taxes and the collection thereof.
75.61
75.61
Actions related to tax certificates. 75.61(1)
(1)
One-year limitation. Every action enumerated in s.
75.57, 1955 stats., and
s. 66.635, and every action or proceeding to set aside any inclusion of land in a tax certificate for the nonpayment of taxes, or to cancel any tax certificate, or to restrain the issuing of any tax certificate, or tax deed, for any error or defect going to the validity of the assessment, and affecting the groundwork of such tax, or on account of any void or defective special assessment, shall be commenced within one year from the date of issuance of the tax certificate under
s. 74.57, and not thereafter. In every action brought to set aside any such inclusion of land in a tax certificate, or to cancel any tax certificate, or to restrain the issuing of any tax deed upon any ground whatever not going to the validity of the assessment and affecting the groundwork of such tax, special assessment, special charge or special tax, the plaintiff, if he or she shows himself or herself otherwise entitled to judgment, shall, before the entry thereof within a reasonable time to be fixed by the court, pay into the court for the county or city authorized to act under
s. 74.87 holding the tax certificate the amount for which such land is delinquent, with interest on all such amounts at the rate of 8% per year from the times of payment until the money is paid into court; and in default of such payment within the time so fixed the defendant shall have judgment in the action. This provision as to the payment into court to be made by the plaintiff shall apply to all actions brought to cancel any tax deed, or to remove the cloud upon any title created by any tax certificate or tax deed where the action impeaches the tax deed or tax certificate upon any grounds whatever not affecting the groundwork of the tax for the nonpayment of which such deed or tax certificate was issued.
75.61(2)
(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, the treasurer 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.
75.62
75.62
Procedure in actions related to tax certificates. 75.62(1)(1)
Conditional payment. Whenever any action or special proceeding is hereafter commenced to set aside any inclusion of lands in a tax certificate for the nonpayment of taxes, or to cancel any tax certificate, or to restrain the issuing of any tax certificate or tax deed, or to set aside any tax, for any error or defect going to the validity of the assessment and affecting the groundwork of such tax, within 20 days after the commencement of such action the plaintiff in such action or special proceeding shall pay or cause to be paid to the county, town, city, or village officer entitled to receive the same, the amount of taxes, interest and charges levied against the said lands involved in such action, as a condition of maintaining said action.
75.62(2)
(2) Reassessment; proceeding. If in said action or proceeding a reassessment is ordered, the court shall, upon the completion of said reassessment made in the manner required by statute, determine the amount which, according to said reassessment, the plaintiff ought justly to have paid upon the lands involved in said action or special proceeding.
75.62(3)
(3) Judgment. The plaintiff in such action or special proceeding shall be entitled to recover judgment for the amount, if any, the plaintiff so paid in excess of the amount the court shall finally determine the plaintiff ought to have paid on the lands involved in said action or proceeding, with interest from the date of such payment.
75.62(4)
(4) Payment of judgment. Payment of any judgment so recovered by the plaintiff, shall be made forthwith 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 shall preserve said copy of said judgment as the treasurer'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 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.
75.63
75.63
Ejectment as to public lands; conditions. 75.63(1)
(1) No action shall be commenced, maintained or prosecuted by or on behalf of the original owner or any person claiming title through or under such owner to recover possession of or in any way involving the title to any lands conveyed to the state of Wisconsin by any county, or attempted to be so conveyed, and sold by said state to any person until all taxes levied and assessed thereon from the date of the sale thereof by the state, together with all legal charges for assessing and collecting the same and interest thereon at the rate of eight per centum per year from the fifteenth day of January in each and every year during which the said lands were assessed, commencing with the January following the first assessment after such sale, shall have been paid into the treasury of the county in which such lands shall lie; nor until all delinquent taxes levied upon and returned against said lands and remaining unpaid when the same were so conveyed or attempted to be to the state, together with the like interest thereon, shall have been paid into such county treasury; which money shall be retained in said treasury to abide the event of such action and be returned to the party paying or depositing the same if the party fails to maintain such action; otherwise, so much thereof as covers the delinquent taxes above mentioned and interest thereon at the rate aforesaid shall be retained by such county and the remainder shall be paid over to the person purchasing the same from the state or the person's legal representatives.
75.63(2)
(2) If the title to any such lands shall be adjudged to be in such original owner or party claiming title through or under the original owner they shall be deemed to be and shall be subject to taxation during the time the same were held by the state in like manner as if they had not been conveyed to or held by it, and the taxes for such period shall be levied and assessed upon such lands and collected in like manner as other taxes upon real estate. In all such actions the court shall enter an order requiring the plaintiff therein, within a reasonable time to be fixed in the order, to comply with this section by payment of the taxes, charges and interest as provided herein, and in default of compliance therewith the court shall dismiss the action. Nothing herein contained shall be construed as amending or repealing
s. 75.26,
75.27 or
75.61.
75.64
75.64
No jurisdiction; issue of deed postponed; deposit. 75.64(1)(1) In all cases to set aside any inclusion of lands in a tax certificate, or to cancel any tax certificate or to enjoin or restrain the issuing of a tax deed because the lands included in the certificate were not liable to taxation or because the taxes on the lands were paid prior to the inclusion in the tax certificate or because the lands have been redeemed according to law, the owner of, or any person interested in, the lands covered by the lien of the certificate may, at any time before final judgment is entered, deposit with the county clerk the amount for which the lands are delinquent, with interest from the date of the inclusion in the tax certificate to the date of the deposit and penalty as provided under
s. 74.47, together with the legal charges on it.
75.64(2)
(2) The clerk or treasurer 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, 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.
75.64 History
History: 1981 c. 167;
1987 a. 378.
75.67
75.67
Procedure in populous counties containing authorized city. 75.67(1)(1) In counties having a population of 500,000 or more containing a city authorized to proceed under
s. 74.87, whenever either such county or city acquires any property by tax deed or by quitclaim deed or by any other means, the issuance of other tax certificates and the redemption and cancellation thereof shall be as provided by this section.
75.67(2)
(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 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, as the case may be, to make entry of such notice upon the treasurer's records.
75.67(3)(a)(a) Whenever such property has been so acquired, the city treasurer shall notify the county clerk and the county treasurer, 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 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 instalments 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.
75.67(3)(b)
(b) On or before October 1 of each year, the city treasurer and the county treasurer shall respectively furnish the other with an itemized statement of the amounts so charged by the treasurer, 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 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 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, respectively, shall, on or before October 1 of each year, advise the other of such credits due.
75.67(3)(c)
(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 with a statement thereof upon a form provided by the county. The city treasurer shall return such records to the county treasurer 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.
75.67 History
History: 1985 a. 135;
1987 a. 27,
378.
75.69
75.69
Sale of tax delinquent real estate. 75.69(1)
(1) Except as provided in
sub. (1m), no tax delinquent real estate acquired by a county may be sold unless the sale and appraised value of such real estate has first been advertised by publication of a class 3 notice, under
ch. 985. Any county may accept the bid most advantageous to it but every bid less than the appraised value of the property shall be rejected. Any county is authorized to sell for an amount equal to or above the appraised value, without readvertising, any land previously advertised for sale.
75.69(1m)(a)(a) Subsection (1) does not apply to counties with a population of 500,000 or more.
75.69(1m)(b)
(b) Notwithstanding
sub. (1), any county may advertise the sale of any or all of its real estate that has been tax delinquent for at least 4 years by publishing a class 3 notice under
ch. 985, indicating in which municipality or municipalities and in which ward or wards the real estate is located and the place and date for filing written bids but without listing specific parcels or appraised values for the parcels, if the county makes readily available in the courthouse a list of the parcels and the appraised value of each parcel.
75.69(2)
(2) This section shall not apply to exchange of property under
s. 59.69 (8), to withdrawal and sale of county forest lands, nor to the sale or exchange of lands to or between municipalities or to the state.
75.69(3)
(3) This section shall apply to all tax delinquent lands regardless of the date of acquisition by the county.
75.69(4)
(4) No tax delinquent real estate may be sold by a county under this section unless notice of such sale is mailed to the clerk of the municipality in which the real estate is located at least 3 weeks prior to the time of the sale. Any county may sell tax delinquent real estate by open or closed bid.
75.69 Annotation
Counties may not transfer county owned mineral rights, acquired through nonpayment of taxes, to private persons without following the appraisal and public sale provisions of this section. 67 Atty. Gen. 236.
75.69 Annotation
Where county proceeds under (1), it can accept bid it deems in good faith to be most advantageous to county in view of criteria in bid notice. 70 Atty. Gen. 1.
