Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1880-04-08
Published March 26, lsso.1
CHAPTER 500


an AoTto amend chapter fifty of the roYisod
statutes Of 1878 entitled "of lands sold for
taxes"
The people OF the state of Wisconsin, represent
eQ In senate and assembly, do enact as follows.
Section I. Section one thousand one hundred
SUD eighty seven of chapter fifty of the revised
etatUtes OF 1878. entitled ot taxation" is hereby
amended so as 10 read as follows: Section 81.
40 action shall be maintained by the grantee OF
any one claiming under him, to recover the pos
session or any land or any interest therein, which
shau have been conveyed by deed for the non
payment Of taxes, unless such action shall be
brought within three years next after the date of
eae enecution OF such deed; or, If such land de-
nanded shall be, when so conveyed, vacant and
Enoecupied, and so remain, or unless such action
ee brought within three years next after the date
a the recording of such deed, unless such grantee
W those claiming under him, shall have been In
actual, not constructive, possession of the land
demanded, for three successive years during the
Ave years next after the recording of such deed:
provided, however, that If the former owner
Ia kes possession Of any such land at any time
within three months of the expiration of three
Fears from the date of the execution of such decd
then and In such case the, grantee In such tax
deed, or those claiming under him ma ? bring and
maintain an action to recover possession of said
land at any time within three months next after
the expiration Of said three years.
Section ?. Section ono thousand one hundred
and eighty-eight of chapter fifty OF the revised
statutes of 1878 Is hereby amended so as to read
as follows: Section 11se. No action shall be
maintained by the former owner or any person
claiming under him, to recover the possession Of
any land or any interest therein which shall have
been conveyed BY deed for the ,non-payment Of
claiming under such deed, unless such action
shall be brought within three years next after the
recording OF such deed. Whenever any such ac-
ton shall be commenced upon any tax deed here
ofore or hereafter issued, after the expiration of
three years from the date of the recording of such
deed unless such action shall be brought BY per-
son who was minor at the time the rIghf of Fac-
tioh shall accrue as aforesaid, such decd If exc
cuted substantially IN the form prescribed by law
for the execution Of tax deeds, shall be conclu-
slYe evidence OF the existence and legality of all
proceedings, from and including the assessment
OF the property for taxation up to and including,
the execution of such deed.
Section g Every action or proceeding to set
aside any sale Of lands for the non-payment of
taxes, or to cancel any tax certificate, or to re-
deed, for any error defect going to the validity
OF the assessment and affecting the groundwork
OF such tax, shall be commenced within one year
from the date OF such tax SALE and not thereafter
provided that in case of sales for the nonpayment
Of taxes made prior to the taking effect Of this
act, the action, # not already barred, must be
effect, and not thereafter.
Section A. In every action brought to set aside
any sale Of land for the non-payment of taxes, or
to cancel any tax certificate, or to restrain the
Issuing of any tax deed upon any ground what
ever, not going to the validity of the assessment
and affecting the groundwork of such tax, the
plaintiff, II he show himself otherwise entitled to
judgment, shall, before the entry thereof, within
2 reasonable time, TO be fixed by the court, pay
INTO court Tor the person OF persons claiming un-
der such tax sale tax certificate, the amount for
which such land was sold, and the amount paid
by such person or persons for taxes assessed upon
the premises subsequent to such sale with interest
on all such amounts at the rate of twenty-five per
cent. per annum from the times Of payment until
the said money be so paid into the court; and in
default of such payment within the time so fixed,
the>defendant shall have Judgment in the action.
Section 5. The provisions Of the preceding Sec
tion ae to the payment into court to be made bv
the plaintiff, shall apply to all actions brought to
cancel Gny tax decd or to remove the cloud upon
any title created by any tax certificate or tax deed
where the action 1mpeaches the tax doed upon
any grounds whatever not affecting tho ground.
work Of the tax for the non-payment Of which
such deed or tax certificate was issued.
Section 9. The provisions of the three preced-
Ing sections shall not apply to any case where
the lands so sold or described in such tax certlf.
cate or tax deed were not liable to taxation or
such sale, or where such ,fands have Beeh fsdeotfc
ed according to law.
Section T.. Nothing IN this act contained shall
be construed as repeating or in any wise affecting
tho limitations contained in section one thousand
two hundred and ten d of chapter fifty of the re-
vised stututes, and in section one thousand two
hundred and ten of said chapter, so far as said
section relates TO tax deeds.
Section s. All acts and parts of acts confctn.
with or In any manner contravening the provis-
ions of this act, are hereby repealed.
Section 9. This act shall tako effect and be In
force from and after its passage and publication.
Approved March 10, 1880.