reglab/statecodes huggingface dataset:
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.13 - Taxes paid in advance of levy.

74.13
Taxes paid in advance of levy.
(1)
Treasurer shall accept. The taxation district treasurer shall accept payment of general property taxes, special assessments, special charges and special taxes in advance of the tax levy, subject to the following:
(a)
General property taxes, special assessments, special charges and special taxes may be paid in advance of the levy either by single payment or payment in installments of not less than $100. The total taxes paid in advance of the levy may not exceed the total taxes previously levied against the property, as shown on the previous tax roll.
(b)
Except as provided in sub. (3), general property taxes, special assessments, special charges and special taxes may be paid in advance of the levy during the period from August 1 until the 3rd Monday in December.
(c)
The taxation district treasurer shall hold general property taxes, special assessments, special charges and special taxes paid in advance of the levy. Those taxes, assessments and charges are subject to settlement under s. 74.23. Any interest earned prior to settlement under s. 74.23 on general property taxes, special assessments, special charges or special taxes paid in advance of the levy accrues to the taxation district to which the general property taxes, special assessments, special charges or special taxes were paid.
(d)
Upon receipt of the tax roll, general property taxes, special assessments, special charges and special taxes which have been paid in advance shall be credited against the general property taxes, special assessments, special charges and special taxes against the property shown in the tax roll. If the total paid general property taxes, special assessments, special charges and special taxes paid in advance exceeds the total shown in the tax roll, the taxation district treasurer shall return the excess to the person who made the advance payment.
(2)
Advance payment depositories. The taxation district treasurer may designate one or more public depositories, among those previously designated under s. 34.05, to which taxpayers may make payments in advance of the tax levy. A receipt for a payment in advance of the levy issued by a designated public depository has the same legal status as a receipt issued by the taxation district treasurer.
(3)
Advance payment when ceasing business. Personal property taxes on property used in a commercial enterprise which is ceasing business may be paid in advance of the tax levy at any time before the 3rd Monday in December of the year in which business ceases.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.15 - Payment of real property taxes by grantor and grantee.

74.15
Payment of real property taxes by grantor and grantee.
If real property is conveyed and there is no valid written agreement between the grantor and the grantee concerning the payment of real property taxes for the year in which the conveyance is made, the grantor shall pay to the grantee an amount equal to one-twelfth of the taxes assessed against the property for the calendar year preceding the year in which the conveyance is made multiplied by the number of months in the calendar year of the conveyance which have elapsed before the date of the conveyance, including the month in which the conveyance is made if the conveyance occurs after the 15th day of the month.
History:  1987 a. 378; 1989 a. 104.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.19 - Tax receipts.

74.19
Tax receipts.
The county clerk, unless a different official is designated by the county board, shall procure and furnish tax receipts, prescribed under s. 70.09 (3), to each taxation district treasurer in the county. The taxation district treasurer shall use the tax receipts so furnished. If requested under s. 74.09 (3) (g), the taxation district treasurer shall mail a copy of the tax receipt to the requester. This section does not apply to cities authorized to proceed under s. 74.87 or to counties having a population of 750,000 or more.
History:  1987 a. 378; 2017 a. 207 s. 5.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.21 - Notification of payment of taxes from escrowed funds.

74.21
Notification of payment of taxes from escrowed funds.
If a person other than the property owner pays to a taxation district or county, from an escrow account funded by the property owner, the real property taxes levied against owner-occupied residential property containing not more than 4 dwelling units, the payer annually shall send written notification of payment of real property taxes to the property owner. The notification shall be sent within 30 days after the last payment of real property taxes by the payer for any year. The notification shall state when the real property taxes were paid and the amount paid.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.23 - January settlement.

74.23
January settlement.
(1)
Settlement. On or before January 15, the treasurer of each taxation district, except the treasurer of a city authorized to act under s. 74.87, shall settle for all collections received through the last day of the preceding month as follows:
(a)
Special assessments, special charges and special taxes. The taxation district treasurer shall:
1.
Pay to the county treasurer all collections of special assessments or special charges levied under ch. 88.
2.
Pay to the proper treasurer all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland and managed forest land taxes under ch. 77 shall be settled for under s. 74.25 (1) (a) 1. to 8.
3.
Retain all collections of special assessments, special charges and special taxes due to the taxation district.
4.
Retain all collections of omitted property taxes under s. 70.44, except those subject to sharing under subd. 5.
5.
Pay to each taxing jurisdiction within the district its proportionate share of the taxes and interest under s. 70.995 (12) (a) and the taxes under s. 74.315.
(b)
General property taxes. After making the distribution under par. (a), the taxation district treasurer shall pay to each taxing jurisdiction within the district its proportionate share of general property taxes, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall retain for the taxation district and for each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of general property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of general property taxes for each environmental remediation tax incremental district created by the county.
(2)
Approval of payment not required. The taxation district treasurer shall make payments required under sub. (1) whether or not the governing body of the taxation district has approved those payments. Following a payment required under sub. (1), the taxation district treasurer shall prepare and transmit a voucher for that payment to the governing body of the taxation district.
History:  1987 a. 378; 1989 a. 104; 1991 a. 39; 2001 a. 16; 2005 a. 418; 2009 a. 171; 2015 a. 191, 216.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.27 - March settlement between counties and the state.

74.27
March settlement between counties and the state.
On or before March 15, the county treasurer shall send to the secretary of administration the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.
History:  1991 a. 39; 2003 a. 33.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.29 - August settlement.

74.29
August settlement.
(1)
On or before August 20, the county treasurer shall pay in full to the proper treasurer all real property taxes, including taxes offset by the credit under s. 79.10 (5), and special taxes included in the tax roll which have not previously been paid to, or retained by, the proper treasurer. A county may, by resolution adopted by the county board, direct the county treasurer to pay in full to the proper treasurer all special assessments and special charges included in the tax roll which have not previously been paid to, or retained by, the proper treasurer.
(2)
On or before August 20, a taxation district treasurer who has not paid in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. or under s. 74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes on improvements on leased land included in the tax roll which have not previously been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district its proportionate share of taxes on improvements on leased land.
History:  1987 a. 378; 1991 a. 39, 269; 2005 a. 241.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.31 - Failure to settle timely.

74.31
Failure to settle timely.
If the taxation district treasurer or county treasurer does not settle as required under ss. 74.23 to 74.30:
(1)
Interest charge. The taxation district or county which has not settled shall pay 12 percent annual interest on the amount not timely paid to the taxing jurisdiction, including this state, to which money is due, calculated from the date settlement was required.
(2)
Penalty. The taxing jurisdiction, including this state, to which money is due may demand, in writing, payment from the taxation district or county which has not settled. If, within 3 days after receipt of a written demand, settlement is not made, the taxation district or county shall pay the taxing jurisdiction, including this state, making the demand a 5 percent penalty on the amount remaining unpaid.
History:  1987 a. 387; 1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.315 - Omitted property.

74.315
Omitted property.
(1)
Submission. No later than October 1 of each year, the taxation district clerk shall submit to the department of revenue, on a form prescribed by the department, a listing of all the omitted taxes under s. 70.44 to be included on the taxation district's next tax roll, if the omitted taxes for any single description of property are $250 or more.
(1m)
Amount collected from property in a tax incremental district. A tax may not be included on a form submitted under sub. (1) if the tax was levied on a property within a tax incremental district, as defined in s. 60.85 (1) (n) or 66.1105 (2) (k), unless the current value of the tax incremental district is lower than the tax incremental base, as defined in s. 60.85 (1) (m) or 66.1105 (2) (j), in the assessment year for which the tax was collected.
(2)
Amount determined. After receiving the form under sub. (1), but no later than November 15, the department of revenue shall determine the amount of taxes to be shared with each taxing jurisdiction for which the taxation district collected taxes and determine the amount of taxes collected under s. 70.44 to be shared with each taxing jurisdiction for which the taxation district collected taxes. The department's determination under this subsection is subject to review only under s. 227.53.
(3)
Notice and distribution. The department shall notify the taxation district and the taxation district shall distribute the collections under ss. 74.23 (1) (a) 5., 74.25 (1) (a) 4m., and 74.30 (1) (dm) resulting from the determinations made under sub. (2).
History:  2009 a. 171; 2021 a. 1.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.33 - Sharing and charging back of taxes due to palpable errors.

74.33
Sharing and charging back of taxes due to palpable errors.
(1)
Grounds. After the tax roll has been delivered to the treasurer of the taxation district under s. 74.03, the governing body of the taxation district may refund or rescind in whole or in part any general property tax shown in the tax roll, including agreed-upon interest, if:
(a)
A clerical error has been made in the description of the property or in the computation of the tax.
(b)
The assessment included real property improvements which did not exist on the date under s. 70.10 for making the assessment.
(c)
The property is exempt by law from taxation, except as provided under sub. (2).
(d)
The property is not located in the taxation district for which the tax roll was prepared.
(e)
A double assessment has been made.
(f)
An arithmetic, transpositional or similar error has occurred.
(2)
Exceptions. The governing body of a taxation district may not refund or rescind any tax under this section if the alleged error may be appealed under s. 70.995 (8) (c) or if the alleged error is solely that the assessor placed a valuation on the property that is excessive.
(3)
Charging back and sharing taxes. If an error under sub. (1) has been discovered, the governing body of the taxation district shall proceed under s. 74.41.
History:  1987 a. 378; 1991 a. 39; 1993 a. 307; 1995 a. 408.
A potential error in classifying a mobile home as real, not personal, property was not a clerical error under sub. (1) (a), nor could it be considered to be the inclusion of a real property improvement that did not exist under sub. (1) (b), as the property did exist. Ahrens v. Town of Fulton, 2000 WI App 268, 240 Wis. 2d 124, 621 N.W.2d 643, 99-2466.
Affirmed on other grounds. 2002 WI 29, 251 Wis. 2d 135, 641 N.W.2d 423, 99-2466.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.39 - Court-ordered reassessment.

74.39
Court-ordered reassessment.
(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.
(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.
(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.
History:  1987 a. 378.
When a court finds an assessment excessive, under sub. (3) it must order a reassessment unless it finds that: 1) proceeding to judgment is in the parties' best interests; and 2) the court is able to determine the amount of unlawful taxes with reasonable certainty. In this case, the circuit court made both of these findings but failed to explain the reasoning behind its decision. When a circuit court fails to explain its reasoning, the appellate court may search the record to determine whether it supports the court's discretionary decision. West Capitol, Inc. v. Village of Sister Bay, 2014 WI App 52, 354 Wis. 2d 130, 848 N.W.2d 875, 13-1458.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.42 - Charge back of personal property taxes; subsequent distributions.

74.42
Charge back of personal property taxes; subsequent distributions.
(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 year, which were delinquent at the time of settlement, which have not been collected in the intervening year, and which remain delinquent, if the taxes are owed by an entity that has ceased operations, or filed a petition for bankruptcy, or are due on personal property that has been removed from the next assessment roll. 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. No later than the first May 1 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.
(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.
History:  1987 a. 378; 1989 a. 104; 1991 a. 39; 1995 a. 278; 2009 a. 171.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.43 - Return of unpaid taxes, special assessments and special charges.

74.43
Return of unpaid taxes, special assessments and special charges.
(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:
(a)
Contain all information required under s. 70.65 (2) (a) to (d) and (f).
(b)
Conform with the format required by the department of revenue under s. 70.09 (3).
(c)
Reflect all payments received by the taxation district treasurer.
(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.
(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.
History:  1987 a. 378; 1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.45 - Certificate of delinquent taxes; endorsement of treasurer's bond.

74.45
Certificate of delinquent taxes; endorsement of treasurer's bond.
(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 installments on real property and the amount of delinquent special assessments, special charges and special taxes.
(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.
History:  1987 a. 378; 1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.47 - Interest and penalty on delinquent amounts.

74.47
Interest and penalty on delinquent amounts.
(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.
(2)
Penalty allowed.
(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 percent 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.
(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.
(3)
Distribution.
(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.
(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.
(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:
1.
If collected on or before July 31, as part of the settlement under s. 74.29.
2.
If collected after July 31 and before issuance of the tax certificate under s. 74.57, on or before September 15.
(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.
(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.
(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.
History:  1987 a. 378; 1989 a. 104; 1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.49 - Payment of delinquent taxes in installments.

74.49
Payment of delinquent taxes in installments.
(1)
Installments allowed. Delinquent property taxes, special assessments, special charges and special taxes may be paid to the appropriate treasurer in partial payments of not less than $20, unless the treasurer agrees to accept a lower amount.
(2)
Principal and interest.
(a)
The treasurer shall determine that portion of a partial payment to be applied as principal by dividing the amount of the partial payment by a figure which is the sum of one plus a figure which is the product of the number of months of delinquency, as determined under s. 74.11, 74.12 or 74.87:
1.
Times 0.01, if no penalty under s. 74.47 (2) applies; or
2.
Times a decimal which reflects the applicable percentage, if a penalty under s. 74.47 (2) applies.
(b)
The amount of the payment that is in excess of the amount of principal determined under par. (a) is the interest and penalty accrued from the date of the delinquency on the amount of the partial payment which is principal. After any partial payment is made, subsequent determinations of interest and penalty shall be computed only on the unpaid balance of the principal, from the date of the delinquency as determined under s. 74.11, 74.12 or 74.87.
History:  1987 a. 378; 1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.51 - Discharge of delinquent taxes.

74.51
Discharge of delinquent taxes.
(1)
Payment to discharge delinquency. Any person may, at any time before issuance of a tax certificate under s. 74.57, discharge delinquent real property taxes, special assessments, special charges or special taxes on real property by paying the delinquent amounts, together with interest and any penalty provided under s. 74.47 (2).
(2)
Receipts for taxes paid. After a payment is made under sub. (1), the treasurer shall execute duplicate receipts showing the name of the person making the payment, the date of the payment, the description of the property upon which the payment was made and the amount paid. One copy of the receipt shall be delivered to the person making the payment and the other copy filed in the treasurer's office.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.55 - Action to collect delinquent personal property taxes.

74.55
Action to collect delinquent personal property taxes.
(1)
Civil action. Delinquent personal property taxes, together with any interest and penalty under s. 74.47, may be recovered by the taxation district in a civil action, including an action under ch. 799, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid.
(2)
Certain property not exempt from execution. In a proceeding to enforce a judgment rendered in an action under this section to recover delinquent personal property taxes, the personal property on which the taxes were delinquent is not exempt from execution under s. 815.18.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.57 - Issuance of tax certificate.

74.57
Issuance of tax certificate.
(1)
Issuance. Annually, on September 1, the county treasurer shall issue to the county a tax certificate which includes all parcels of real property included in the tax roll for which real property taxes, special charges, special taxes or special assessments remain unpaid at the close of business on August 31.
(2)
Effect.
(a)
Issuance of a tax certificate commences the redemption period on all real property included in the tax certificate unless s. 74.59 (2) applies.
(b)
Two years after the issuance of the tax certificate, unless s. 74.59 (2) or 75.03 applies, the county is entitled, as to any property included in the tax certificate which has not been redeemed, to do any of the following:
1.
Take a tax deed under s. 75.14.
2.
Commence an action to foreclose the certificate under s. 75.19.
3.
Commence an action to foreclose the tax lien represented by the certificate under s. 75.521.
(3)
Certificate not transferable. Except as provided under s. 74.635, the county may not sell, assign, or otherwise transfer a tax certificate. However, if a city authorized to act under s. 74.87 pays delinquent taxes under an agreement entered into under s. 74.83, the county treasurer shall issue or reissue tax certificates to the city on all property for which the delinquent taxes have been paid.
(4)
Form.
(a)
The tax certificate shall group by taxation district all parcels for which real property taxes, special assessments, special charges or special taxes remain unpaid.
(b)
Unless it is issued by a city authorized to act under s. 74.87, the tax certificate shall:
1.
Contain a legal description of each parcel of property.
2.
For each parcel, state the amount of the unpaid real estate taxes, special assessments, special charges or special taxes and the date from which the interest and any penalty accrue.
3.
State the earliest date upon which the county may be entitled to a tax deed or equivalent evidence of title.
(c)
The format of the tax certificate shall be prescribed by the department of revenue under s. 70.09 (3).
(d)
If a parcel of property is redeemed after the tax certificate is issued, the date on which the property was redeemed shall be noted on the certificate, together with the amount for which the property was redeemed.
(5)
Certain lands exempt. This section does not apply to public lands held on contract, lands mortgaged to the state or lands subject to s. 74.65.
History:  1987 a. 378; 1989 a. 104; 1991 a. 39; 2003 a. 33.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.59 - Notice of issuance of tax certificate.

74.59
Notice of issuance of tax certificate.
(1)
Notice of issuance of tax certificate.
(a)
Within 90 days after issuance of the tax certificate under s. 74.57, the county treasurer shall mail a notice to each owner of record, as shown in the tax roll, of property included in the certificate for which real property taxes, special assessments, special charges or special taxes remain unpaid as of the date the notice is mailed. Unless it is issued by a city authorized to act under s. 74.87, the notice shall state all of the following:
1.
That real property taxes, special assessments, special charges or special taxes remain unpaid as of the date of mailing on property which the tax roll shows is owned by the addressee.
2.
That the records showing the delinquency under subd. 1. are available for inspection in the treasurer's office.
3.
That, on the previous September 1, a tax certificate was issued to the county for all property for which real property taxes, special assessments, special charges or special taxes remained unpaid at the close of business on August 31.
4.
That failure to pay the delinquent real property taxes, special charges, special taxes or special assessments will result in eventual transfer, no earlier than 2 years after issuance of the tax certificate, of the ownership of the property to the county.
(b)
The format of the notice under this subsection shall be prescribed by the department of revenue under s. 70.09 (3).
(2)
Notice not timely mailed. If a treasurer fails to mail the notice required under sub. (1), the notice may be mailed later and the 2-year period of redemption commences on the date of the mailing.
(3)
Affidavit of mailing. After completing the mailing under sub. (1) or (2), the treasurer, except the treasurer of a city authorized to proceed under s. 74.87, shall sign an affidavit attesting that the treasurer has complied with the mailing requirements under this section. The affidavit shall do all of the following:
(a)
Identify the property owners and the addresses to which the notice was mailed.
(b)
Contain a description of each parcel of property, as shown on the tax certificate, for which a notice was mailed.
(c)
State the amount of unpaid real property taxes, special assessments, special charges or special taxes for each description of property included under par. (b).
(4)
Effect of not receiving notice. Failure of a person to receive a notice under this section does not affect the ability of a county or city to acquire ownership of property for which a tax certificate has been issued.
History:  1987 a. 378; 1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.61 - Correction of description on tax certificate.

74.61
Correction of description on tax certificate.
(1)
Error discovered. If the treasurer determines that the description of any property in a tax certificate is erroneous, the treasurer shall direct the assessor of the taxation district in which the property is located to prepare and deliver to the county treasurer an affidavit that provides a correct description of the property.
(2)
Notice to interested persons. After the treasurer receives the affidavit, he or she shall notify any person with a recorded interest in the property that the description of the property is to be corrected as shown in the assessor's affidavit. The format of the notice shall be prescribed by the department under s. 70.09 (3). Notice shall be given as provided in s. 801.11 (4).
(3)
Objection; court resolution. Not more than 20 days after notice is given under sub. (2), any person with a recorded interest in the property may file with the treasurer a written objection to the proposed correction of the description of the property. If an objection is filed and cannot be resolved, the treasurer shall bring an action in circuit court to correct the property description.
(4)
No objection; description corrected. If no objection is made under sub. (3), the treasurer shall correct the description as prescribed in the affidavit of the assessor. The treasurer shall verify in writing on the tax certificate that the correction was made and shall sign the verification. Any tax certificate corrected under this section is valid as of the date the tax certificate was originally issued, and any tax deed or equivalent evidence of title issued on the corrected tax certificate is valid.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.63 - Retention of tax certificate and other information.

74.63
Retention of tax certificate and other information.
Following issuance of a tax certificate under s. 74.57 and notice of issuance under s. 74.59, the treasurer shall retain all of the following:
(1)
The tax certificate.
(2)
The affidavit of mailing, executed under s. 74.59 (3).
(3)
The tax roll upon which were included the real property taxes, special charges, special taxes or special assessments for which the tax certificate was issued.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.635 - Sale of tax certificate revenues.

74.635
Sale of tax certificate revenues.
(1)
Definitions. In this section:
(a)
“County" includes a city that is authorized to act under s. 74.87.
(b)
“Tax certificate" means a tax certificate issued under s. 74.57.
(c)
“Tax certificate revenues" means, with respect to each parcel of real property included in a tax certificate, payments of real property taxes, special charges, special taxes, and special assessments indicated on a tax certificate, including interest and penalties on such amounts.
(2)
Sale. A county may sell to any person all or a portion of the county's right to receive tax certificate revenues. The county shall distribute the proceeds from a sale under this subsection as provided under s. 75.05.
(3)
Administration. A county may enter into an agreement for the sale of the county's right to receive tax certificate revenues. The agreement may include any provisions that the county considers necessary and may permit any person who purchases all or any portion of a county's right to receive tax certificate revenue to sell, assign, or otherwise transfer such right, in whole or in part, to another person.
History:  2003 a. 33.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.65 - Lands acquired by state.

74.65
Lands acquired by state.
(1)
Excluded from tax certificate. A tax certificate may not, at the time of issuance, include real property which was acquired by the state after taxes have become a lien on the property. Within a reasonable time after the tax roll in which the delinquent real property taxes, special charges, special taxes or special assessments charged to such property are included is delivered to the county treasurer under s. 74.43, or within a reasonable time after a delinquency occurs, if it occurs after delivery of the tax roll to the county treasurer, or, if the roll is retained by a city authorized to act under s. 74.87, on or before July 1, the treasurer shall certify to the state agency acquiring the property the amount of the delinquency, including interest and penalty, and include the description of the property contained in the tax roll. Within a reasonable time after receipt of the certification from the treasurer, the state agency shall transmit the certification and a voucher to the department of administration, directing that the amount of delinquency, including interest and penalty, be paid.
(2)
No tax deeds issued. No tax deed or equivalent evidence of title may be issued for real property which is acquired by the state after a tax certificate which included the property was issued. A state agency which purchases property which is included on an outstanding tax certificate shall pay to the treasurer an amount sufficient to redeem the property. If by mistake a tax deed or equivalent evidence of title is issued contrary to this subsection and the state brings an action to set aside the deed or equivalent evidence of title, the court shall require, as a condition of relief, that the state indemnify the county, city authorized to act under s. 74.87 or persons having an interest in the property which is founded upon the tax deed or equivalent evidence of title.
(3)
How liens paid. The amount of unpaid liens against property purchased by the state shall, when paid, be charged to the appropriation to which the purchase price is charged. Liens on property forfeited under s. 24.28 shall be paid out of the appropriation to which payments by the person forfeiting the property were credited.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.67 - Effect on taxes of revision of taxing jurisdiction boundary.

74.67
Effect on taxes of revision of taxing jurisdiction boundary.
A revision of the boundaries of a taxing jurisdiction after the January assessment date does not affect the levy or collection of property taxes based upon that assessment. Section 66.0235 governs any adjustment of assets and liabilities following revision of the boundaries.
History:  1987 a. 378; 1999 a. 150 s. 672.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.69 - Timely payment.

74.69
Timely payment.
(1)
General rule. If payment is required by this chapter to be made by a taxpayer on or before a certain date, the payment is timely if it is mailed in a properly addressed envelope, postmarked before midnight of the prescribed due date for making the payment, with postage prepaid, and is received by the proper official, regardless of when it is received.
(2)
Postal service delay. A payment which fails to satisfy the requirements of sub. (1) solely because of a delay or administrative error of the U.S. postal service shall be considered to be timely.
(3)
County determination of postal service delay or error.
(a)
In this subsection, “late payment" means a payment required under s. 74.11 or 74.12 which is not timely made under sub. (1).
(b)
Any person required to pay interest or a penalty because of a late payment may, within 10 days of payment of interest or a penalty, but not later than December 1 of the year that the general property tax, special tax, special charge or special assessment was due, file a written request with the county treasurer requesting that the county board find that the late payment was timely under sub. (1) because the sole reason it was not timely was a delay or administrative error on the part of the U.S. postal service. The county board shall act on the request within 30 days after receipt of the request by the treasurer.
(c)
The county board shall find that a late payment was timely under sub. (1) if it determines that the sole reason the payment was not timely was a delay or administrative error by the U.S. postal service. If it so finds, the county board shall direct that any interest or penalty paid because of the late payment be reimbursed to the taxpayer by the taxation district or county which collected the interest or penalty. A taxation district treasurer or county treasurer shall comply with a directive issued under this paragraph within 10 days.
(d)
The county board may delegate the authority to make a determination under this subsection to any committee of the county board or committee or official of the county.
(e)
This subsection does not affect the authority of a taxation district treasurer or county treasurer to consider payment timely under sub. (1) if the treasurer concludes that the payment fails to satisfy the requirements of sub. (1) solely due to a delay or administrative error by the U.S. postal service.
(f)
This section does not apply to a city authorized to proceed under s. 74.87.
History:  1987 a. 378; 2019 a. 40.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.71 - Treasurer's receipts.

74.71
Treasurer's receipts.
When a taxation district treasurer pays money to a county treasurer under this chapter, the county treasurer shall give the taxation district treasurer a receipt prescribed by the department of revenue for the amount paid.
History:  1987 a. 378; 1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.73 - Rights of occupant or tenant who pays taxes.

74.73
Rights of occupant or tenant who pays taxes.
An occupant or tenant of property who pays real property taxes, special assessments, special charges or special taxes levied against the property, including any interest or penalties, may recover the amounts paid, plus interest at the rate of 1.0 percent per month or portion of a month, from the person under whom he or she is an occupant or tenant. Unless otherwise agreed between the parties, the occupant or tenant may deduct the amounts paid, plus interest, from rental payments otherwise due to the person under whom he or she is an occupant or tenant.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.75 - Vacancies in office; how taxes collected.

74.75
Vacancies in office; how taxes collected.
If property within a taxation district is not assessed because of a vacancy in a county, city, village or town office, the department of revenue shall appoint a person certified under s. 73.09 to perform the functions of the office of assessor. If property taxes, special charges, special assessments or special taxes are not collected on property because of a vacancy in a city, other than a city authorized to proceed under s. 74.87, village or town office, the county treasurer shall perform the functions of taxation district treasurer.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.77 - Effect on lien of payment of taxes by lienholder.

74.77
Effect on lien of payment of taxes by lienholder.
(1)
Payment increases lien. A person who holds a lien on real property and pays real property taxes, special assessments, special charges or special taxes levied against the property or any interest or penalty increases the amount of his or her most senior lien against the property by the amount paid, plus interest at the rate of 1.0 percent per month or fraction of a month. An increase in the amount of a lien by this section does not affect the priority or enforcement of the lien.
(2)
Applicability. This section applies to all payments made by lien holders, regardless of whether they are made against current amounts, delinquent amounts or in redemption under ch. 75.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.79 - Lienholder may contest tax.

74.79
Lienholder may contest tax.
(1)
Any person who holds a lien on real property has the remedies of a property owner to contest, as to that property, the legality or validity of any real property tax, special assessment, special charge or special tax or the validity of a tax certificate issued under s. 74.57.
(2)
A county to which a tax certificate has been issued under s. 74.57 has the remedies of a property owner to contest, as to any property included in the tax certificate, the assessed value of the property and the legality or validity of any real property tax, special assessment, special charge or special tax.
History:  1987 a. 378; 1993 a. 453.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.81 - Procedure in authorized city.

74.81
Procedure in authorized city.
In any city authorized by its charter to sell land for nonpayment of city taxes, the provisions of this subchapter relating to the time and place of payment and returns and settlements of the taxes and charges in the duplicate county tax roll shall apply in order to conform as nearly as may be to the procedure prescribed and followed under that charter, but otherwise the provisions of this subchapter shall govern.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 74 - Property tax collection. › 74.83 - Agreements.

74.83
Agreements.
Any 1st class city may enter into agreements to pay delinquent state, county, metropolitan sewerage district and technical college district real or personal property taxes, including accrued interest and penalties thereon, applicable to property located in that city at any stage in the proceedings for collection and enforcement of those taxes and thereafter collect and enforce those taxes, including interest and penalties on them, in its own name in accordance with any of the procedures or remedies applicable to the collection and enforcement of delinquent city, state, county, metropolitan sewerage district and technical college district taxes under this chapter and ch. 75.
History:  1987 a. 378; 1993 a. 399, 491.
2023 Wisconsin Statutes & Annotations › Chapter 75 - Land sold for taxes. › 75.001 - Definitions.

75.001
Definitions.
In this chapter, unless the context clearly indicates otherwise:
(1)
“Tax" means real property taxes, special assessments as defined under s. 74.01 (3), special charges as defined under s. 74.01 (4) and special taxes as defined under s. 74.01 (5).
(2)
“Tax deed" means a tax deed executed under s. 75.14, a deed executed under s. 75.19 or a judgment issued under s. 75.521.
History:  1987 a. 378.
2023 Wisconsin Statutes & Annotations › Chapter 75 - Land sold for taxes. › 75.002 - Timely payment.

75.002
Timely payment.
(1)
When payment is required under this chapter to be made on or before a certain date, the payment is timely if it is mailed in a properly addressed envelope, postmarked before midnight of the last date prescribed for making the payment, with postage prepaid, and is received by the proper official not more than 5 days after the prescribed date for making the payment.
(2)
A payment which fails to satisfy the requirements of sub. (1) solely because of a delay or administrative error of the U.S. postal service shall be considered to be timely made.
History:  1987 a. 378.