2023 Wisconsin Statutes & Annotations › Chapter 75 - Land sold for taxes. › 75.106 - Assignment of property contaminated by hazardous substances.

75.106
Assignment of property contaminated by hazardous substances.
(1)
Definitions. In this section:
(a)
“Brownfield" has the meaning given in s. 238.13 (1) (a), except that, for purposes of this section, “brownfield" also means abandoned, idle, or underused residential facilities or sites, the expansion or redevelopment of which is adversely affected by actual or perceived environmental contamination.
(b)
“Department" means the department of natural resources.
(c)
“Discharge" has the meaning given in s. 292.01 (3).
(d)
“Hazardous substance" has the meaning given in s. 292.01 (5).
(2)
Assignment authorized. Before a judgment is issued under s. 75.521 or a tax deed is executed under s. 75.14, the governing body of a county may assign to a person the county's right to take judgment with respect to any parcel that is subject to foreclosure under s. 75.521 or to take a tax deed with respect to any parcel subject to s. 75.14, if all of the following apply:
(a)
The governing body of the county provides written notice to the governing body of the city, town, or village in which the parcel is located at least 15 days before the governing body of the county meets to consider the approval of the assignment.
(b)
The governing body of the county produces a written assignment that is signed on behalf of the county, the assignee and the city, town, or village in which the parcel is located.
(c)
The assignment identifies the parcel for which a judgment or tax deed is assigned.
(d)
The parcel for which a judgment or tax deed is assigned is a brownfield.
(e)
The assignment requires an environmental assessment of the parcel and requires that the department be provided the results of that assessment before a final judgment under s. 75.521 or a tax deed under s. 75.14 related to the parcel is granted to the assignee.
(f)
The assignment requires that, if the parcel is contaminated by the discharge of a hazardous substance, as determined by the assessment under par. (e), and if the assignee elects to accept the judgment or deed assigned under this subsection regardless of the contamination, the assignee enter into an agreement with the department, before a final judgment is issued under s. 75.521 or a tax deed is issued under s. 75.14 related to the parcel, to clean up the parcel to the extent practicable; to minimize any harmful effects from the hazardous substance pursuant to rules the department promulgates; and to maintain and monitor the parcel pursuant to rules the department promulgates.
(g)
The assignment and an affidavit from the county treasurer that attests to the county governing body's approval of the assignment are filed with the court that is presiding over the county's foreclosure action under s. 75.521 or, in the case of a tax deed issued under s. 75.14, with the register of deeds.
(3)
Judgment. If a county assigns a judgment under sub. (2) and the county is entitled to a final judgment in the county's foreclosure action under s. 75.521, the court that is presiding over the foreclosure action shall grant a judgment to the assignee under sub. (2) on the parcel that is the subject of the assignment and shall grant a separate judgment to the county for parcels that are not the subjects of an assignment. The court shall enter a judgment ordering and adjudging that the assignee is vested with an estate in fee simple absolute in the parcel that is the subject of the assignment and the court shall enter a judgment ordering and adjudging that the county is vested with an estate in fee simple absolute in all parcels that are not the subjects of an assignment. A judgment under this subsection is subject to all unpaid taxes and charges that are subsequent to the latest dated tax lien appearing on the list specified in s. 75.521 (3) (b) and to recorded restrictions as provided by s. 75.14.
(4)
Ownership.
(a)
An assignee who is granted a judgment under sub. (3) shall take title to, and is the owner of, the parcel that is the subject of the assignment, except that a person who commences an action under s. 75.521 (14a) related to the parcel shall commence the action against only the county that assigned judgment to the parcel under sub. (2). An assignment under sub. (2) may provide that an assignee who is granted a judgement under sub. (3) shall indemnify the county that makes the assignment and hold the county harmless against any loss, expense, liability, or damage that the county may incur as a result of an action under s. 75.521 (14a).
(b)
An assignee who is assigned a tax deed under sub. (2) shall take title to, and is the owner of, the parcel that is the subject of the assignment, except that a person who commences an action under s. 75.144 or 893.25 related to the parcel shall commence the action against only the county that assigned the tax deed under sub. (2). An assignment of a tax deed under sub. (2) may provide that an assignee shall indemnify the county that makes the assignment and hold the county harmless against any loss, expense, liability, or damage that the county may incur as a result of an action under s. 75.144 or 893.25.
History:  1999 a. 121; 2005 a. 93; 2011 a. 32; 2017 a. 70.