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 […]
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 […]
75.01 Redemption. (1) (a) As used in this subsection, “recording” means the presentation of a tax deed to the register of deeds for record and acceptance of it. (b) Any person, prior to the recording of a tax deed based on a tax certificate issued on land for nonpayment of taxes, may redeem the land […]
75.03 Redeeming lands of minors or individuals adjudicated incompetent. (1) (a) The lands of minors or any interest they may have acquired in lands prior to or after the date the lands became subject to a tax certificate may be redeemed at any time before such minors come of age and during one year thereafter […]
75.04 Redemption receipt and entries. Upon the redemption of any lands subject to a tax certificate by payment to the county treasurer, the treasurer shall execute to the person so redeeming a receipt specifying the land redeemed and the amount of the redemption money paid on each parcel separately. The treasurer shall enter on the […]
75.05 Disposition of redemption money. The county treasurer shall distribute and retain funds paid to redeem land subject to a tax certificate as follows: (1) Partial payments of delinquent real property taxes shall be retained by the county and applied as provided in s. 75.01 (4) (b). (2) Payments of delinquent real property taxes, plus […]
75.06 Applicability of chapter to 1st class cities. For purposes of this chapter, “county” includes a city authorized to proceed under s. 74.87. Unless the context specifically indicates otherwise, all powers granted to counties by this chapter are granted to that city; all powers and duties granted to county governing bodies and officials are granted […]
75.07 Redemption notices; publication. (1) Each county treasurer shall, at least 6 and not more than 10 months before the expiration of the time for redeeming lands subject to a tax certificate, except lands subject to s. 75.521 that are located in a city authorized to proceed under s. 74.87, cause to be published as […]
75.09 Notice, how posted. If no newspaper be published in such county the county treasurer shall also, at least 3 months previous to the time limited for the redemption of any lands subject to a tax certificate, cause to be posted up copies of the list and notice specified in s. 75.07 in at least […]
75.10 Mistake in notice. Whenever, by mistake or otherwise, such treasurer neglects or fails to include in the treasurer’s published list any such tract or tracts of land or to publish such list in accordance with the requirements of law, the same may be published at any time within 2 years after the expiration of […]
75.105 Cancellation of delinquent real property taxes on property contaminated by hazardous substances. (1) Definitions. In this section: (a) “Department” means the department of natural resources. (b) “Discharge” has the meaning given in s. 292.01 (3). (c) “Hazardous substance” has the meaning given in s. 292.01 (5). (2) Cancellation authorized. At any time before the […]
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 […]
75.11 Compensation of printer. The printer who publishes the list and notice of the time when the redemption of land subject to a tax certificate will expire shall receive compensation therefor the same as is provided for legal notices under ch. 985, except that when the same is published under contract, as provided by law, […]
75.115 Rights of persons who have an interest in mineral rights. Notwithstanding ss. 75.14 (1), 75.16, 75.19 and 75.521 (3) (am) 4., (5), (8) and (13) (b), the failure of an owner of a fee simple interest in surface rights to pay property taxes on land does not extinguish the rights of a holder of […]
75.12 Deed, notice of application for. (1) No tax deed shall be issued on any lot or tract of land subject to a tax certificate unless a written notice of application for tax deed shall have been served upon the owner, or one of the owners of record in the office of register of deeds […]
75.13 Filing affidavit. If a proper affidavit of service of notice of application for tax deed or a proper proof of nonoccupancy, in due form, as provided in s. 75.12, has heretofore been filed with the county clerk, the fact that such affidavit of service of notice or affidavit of nonoccupancy or such proof has […]
75.14 Deeds, execution of; rights under; evidence. (1) If any land subject to a tax certificate shall not be redeemed the county clerk shall, after the expiration of the time prescribed by law for the redemption thereof, on presentation of the tax certificate and proof of service of notice, execute in the name of the […]
75.143 Defer taking of tax deed. (1) In this section: (a) “Dwelling” means any building that contains one or 2 dwelling units and any land included with that building in the same entry on the tax roll. (b) “Dwelling unit” means a structure or that part of a structure used as a home, residence or […]
75.144 Rights of persons claiming adverse possession. (1) Titles subject to claim of ownership by adverse possession. Subject to subs. (2) to (4), titles that are obtained under this chapter are subject to claims of ownership by adverse possession under s. 893.25. (2) Claims of ownership by adverse possession barred. (a) If a county obtains […]
75.145 Correction of description by action. Any tax deed issued by a county containing an incomplete, indefinite or incorrect real estate description, and which description follows that set forth in the tax certificate upon which such tax deed issued, may be corrected in an action brought in the circuit court in the same manner as […]
