Watertown republican. [volume] (Watertown, Wis.) 1860-1906, 1880-04-21
L{,gIS OF WISCONSIN.
Published March 26, 1891

utes of 1878 entitled 'of lands sold for taxes"
The people Of the state of Wisconsin, represented
In senate Sld assembly, do enact as follows:
Section l. Section one thousand one hundred
and eighty seven of chapter fifty or the revised
statutes of 1875 entitled of taxatton," 10 hereby
amended so IS to read follows: Section 1857.
No action shall be maintained by the grantee or
any one claiming under hlm, to recover the pos
sessionof any land or any interest therein, which
shall have been conveyed by deed for the nom pay
mentof taxes, unless such action shall be brought
withfl three years next after the date of the ex-
ecution of such deed; or, If such land demanded
SHAH be when so conveyed, vacant and unoccupied,
and so remain, or unless such action, be brought
within three years next after the date of the re-
Cording of such deed unless such grantee or those
claiming under hinl, shall have been in actual,
not constructive, possession of the land SO de-
handed for three successive years during the five
years next after the recording of such deed: pro-
sided hotcever, that if the former owner takes pos
seSSion of any such land at any time within three
months of the expiration OF three years from the
date of the execution of such deed, then and In
such case the grantee in such tax deed. or those
claiming under him may bring and maintain an
action to recover possession of said land at any
time within tlIee months next after the expiration
of said three years,
and Lightweight of chapter fifty of the revised
statutes of 1878 is hereby amended so to read
follows: Section 1885, No action shall be main
tanned by the former owner or any person claim
ing under him, to recover the possession OF any
land any interest therein which shall have been
conveyed by deed for the non-payment of taxes,
or to avoid such deed against any person claim
ing under such deed, unless such action shall be
brought within three years next after the record
ing of such deed. Whenever any such action
shall be commenced upon any tax deed hereto
fore 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 right of action
shall accrue as aforesaid, such deed, if executed
substantially in the form prescribed by law for
the execution of tax deeds, shall be conclusive
evidence OF the existence and legality of all pro-
ceedings, 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 pa ylnent OF
taxes, or TO cancel any tax certificate, to re-
strain the issuing of any tax certificate or tax
deed, for any error defect going to the validity
OF the assessment and affecting the ground work
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 non payment
of taxes made prior to the taking effect of this
act, the action, if not already barred, must be
commenced within year after this act takes
effect, and not thereafter.
Section L. 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
whatever, not going to the validity Of the
assessment, and affecting the groundwork of
such tax the plaintiff. If he show himself other
wise entitled to judgment, shall, before the en-
try thereof, within reasonable time, to be fixed
by the court, pay into court for the person or
persons claiming under such tax sale tax certit
lu.
and the amount paid by such person or persons
for taxes assessed upon the premises subsequent
20 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 court; and in default of such payment
withiN the time SO fixed the defendant shall have
Judgment in the action.
Section s. The provisions Of the preceding Sec
ton 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 tax deed
where the action impeaches the tax deed upon
any grounds whatever not affecting the ground
work of the tax for the non-payment of which
such deed or tax certificate was issued.
Section 6. The provisions of the three preced-
the lands sod or described IN sucb a csr
cate or tax deed were not liable to taxation or
where the taxes en- such lands were paid prior to
such sale, or where such lands have been
deemed according to law.
Section Z. Nothing in this act contained shall
be construed as repeating or in any wise affecting
the limitations contained in section one thousand
two hundred and ten of chapter fifty of the re-
yised statutes and in section one thousand two
hundred and ten of said chapter, 80 far said
section relates to tax deeds.
Section s. All acts and parts of acts conflicting
with or in any manner contravening the pro-
visions of this act, are hereby repealed.
Section g. This act shall take effect and be in
force from and after its passage and publication.
Approved March Is. 1880.
Published March %, 1891
CHAPTER 291.
AN ACT relating to the equalization of assess
The people OF the state of wisconsin represented
in senate and assembly, do enact as follows:
Section l. The mayor and common council of
any city, the president and board of trustee of any
village or supervisors of any town, who may con-
slider such city, village or town aggrieved by the
action or decision which may have been hereto
fore, or shall hereafter be made or taken, under
section one thousand and seventy-three of the re-
yised statutes of 1873, by the board of supervisors
of the counry wherein such city, village or town is
located, may apply at any time within one year
from the time when such action or decision may
have been or shall be made or had, to the circuit
judge of the judicial circuit wherein such county
is situated, for the appointment of three commits
sioners to review the same and to examine and
determine what sum upon the hundred dollars
should be added to or deducted from the aggre-
gate valuations thereof as made by the said county
board of supervisors, in order to produce a just
relation between all the valuations of real estate
IN said county but such commissioners shall, in
no instance, increase the aggregate valuation of
all the towns cities and villages above the aggre-
gate valuations thereof as made by the said coun-
ty board OF supervisors.
Section , Notice of such application shall be
given to the BOARD of supervisors of said county
by service of such notice upon its county clerk at
least two weeks Immediately previous to the time
when such application shall be made; the county
CLERK shall thereupon send by mail, or serve per-
sOnally upon each member of the county board of
supervisors, copy of such notice.
Section g. Upon due proof of the service of
such notice upon the county clerk as aforesaid
and upon the presentation of a petition, briefly
discreet, freeholders, not residents or owners of
real estate in said county who shall proceed to
review and examine specified in the first section
OF this act and shall within three months after
receiving notice of their appointment, make the
determination therein requested and file certifi-
cate of the same under their hands, in the office
OF the county clerk of said county. The valua-
ton SO determined shall be final and conclusive;
and in the assessment and collection of taxes for
the next following year. each town. village or city
IN said county shall be credited with an amount
equal to the amount that il has or shall have been
charged with. on any excess of valuation as de-
termined by said commissioners, and each town;
village or city that has, shall have been charged
with a less amount of taxes account of an I'M
1ervaluation, shall be charged in addition to all
other taxes with an amount equal to such defcien-
~, which amount shall be carried out and collect
I'd as other taxes.
SecLsOa 4. The said cOmmi ssioners, before
proceeding to the discharge of their duties
hall severally take and subscribe an oath or
lhirmatiOn. faithfully and imI,artiaily to dis
harge their duties under this act !; they shall
Ne entitsed TO receive four dollars each for ev
ry day in which they shall be actually en-
'loyed in the discharge of their said duties, in
edition to their actual expenses; the same
Nth all other expenses connected with the ma
ing of the aspiration, and the su subsequent
roceedings 10 be aud ted and allowed as a
ounty char &c by the county board of supervi-
0rs, and TO be- paid in the same manner as 9th
ho ba