Chapter 75, LAND SOLD FOR TAXES

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 dee…

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 prepa…

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,…

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 …

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 eac…

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…

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 power…

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 un…

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. …

75.10 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 wit…

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” …

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 faciliti…

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 …

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 rig…

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 d…

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 …

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…

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 ho…

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 O…

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 actio…

75.16 Deed, by whom executed; form. All deeds of lands given under s. 75.14 shall be executed by the county clerk in the name of the state of Wisconsin and of the county as the grantors therein, and shall be substantially in the following or other equivalent form: To all to whom …

75.17 Transfer of contaminated land to a municipality. (1) In this section: (a) “Hazardous substance” has the meaning given in s. 292.01 (5). (b) “Municipality” means a city, village or town. (2) If a county does not take a tax deed for property that is subject to a tax certifica…

75.19 Foreclosure of certificate. A county holding a tax certificate, instead of taking a tax deed, may foreclose the certificate by action as in a case of a mortgage on real estate at any time after 2 years from the date of the certificate, except that when costs incurred by any…

75.195 Extended time for beginning tax foreclosure. (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 str…

75.20 Limitations on certificates and issue of deeds; life of tax certificate liens. (1) TAX CERTIFICATES; WHEN VOID. Tax certificates shall be void after 11 years following December 31 of the year in which such certificates were dated. (2) COUNTY TREASURER TO CANCEL ALL OUTLAWED…

75.22 Validity; immaterial errors. If after the issuance of a tax certificate or conveyance to the county of any lands subject to a tax certificate and within the time hereinafter prescribed it shall be discovered that the certificate was invalid, the county board shall make an o…

75.23 Canceled deeds, certificates of county clerk. Whenever the county board shall order the cancellation of any tax deed, the county clerk shall furnish to the owner of the lands described in such deed, upon request therefor, a certificate in writing, executed under the clerk’s…

75.24 Limitation, claims under illegal deed or certificate. Every action brought or claim presented against any county for the recovery of any sum of money on account of any defective or void tax certificate or tax deed made or issued by any such county shall be commenced or pres…

75.25 Lien of reassessed tax. (1) If the county board, on making an order directing the refunding of money on account of the invalidity of any tax certificate or tax deed, shall be satisfied that the lands described in such certificate or deed were justly taxable for such tax or …

75.26 Limitation. (1) GRANTEE IN DEED. (a) No action may be maintained by the grantee or anyone claiming under the grantee to recover the possession of any land or any interest in land which has been conveyed by deed for the nonpayment of taxes unless one of the following conditi…

75.27 Limitation on former owner. No action shall be maintained by the former owner or any person claiming under the former owner to recover the possession of any land or any interest therein which shall have been conveyed by deed for the nonpayment of taxes or to avoid such deed…

75.28 Application of all limitations. (1) The limitation for bringing actions under s. 75.27 or any other limitation in favor of a tax deed or a tax certificate, except in case of actual possession founded on a tax deed or as otherwise provided in this section, does not apply in …

75.285 Action; condition precedent. No action or proceeding shall be maintained by the former owner or any person claiming under the former owner, based upon the invalidity of any tax certificate or tax deed due to the failure of the county treasurer to give notice under s. 74.59…

75.29 Actions of ejectment, when barred. (1) Subject to sub. (2), no action to quiet title, to remove a cloud on title; to cancel, to annul or to set aside any tax deed; of ejectment, of trespass, of waste or for other injury to land shall be brought as to lands purporting to be …

75.30 Action by original owner if deed is void, when barred. No action may be brought by the original owner for the recovery of lands purporting to be conveyed for the nonpayment of taxes by a deed void on its face after the expiration of 5 years from the date of the recording of…

75.31 “Possession” defined. What shall constitute a possession of lands within the meaning of ss. 75.26 to 75.30 and the extent of such possession shall be governed by the rules pre- TAX SALES 75.35 scribed for determining an adverse possession by a person claiming title founded …

75.32 Taxation and sale of lands held by counties. Real property upon which the county holds a tax certificate shall continue liable to taxation, but when a tax deed shall be issued to the county such property shall thereafter be exempt from taxation until the same is sold by the…

75.35 Sale of tax-deeded lands; purchase of adjacent lands. (1) DEFINITION. In this section “tax-deeded lands” means lands which have been acquired by a county through enforcement of the collection of delinquent taxes by tax deed, foreclosure of tax certificate, deed in lieu of t…

75.36 County acquisition and sale of property. (1) DEFINITION. In this section, “special assessments” means unpaid installments of special assessments which were levied on real property prior to the date that the county acquired the real property by taking of a tax deed under thi…

75.365 Agreements as to delinquent taxes. 75.365(1)(1) Counties may enter. Written agreements may be entered into and be operative between a county and any town, city, village, metropolitan sewerage district or area, drainage district, or any other territory, area or district for…

75.37 Waste on land subject to a tax certificate. (1) It shall be unlawful for any person or corporation to cut, destroy or remove any logs, wood or timber or any buildings, fixtures and other improvements assessed as real property from any land included in a tax certificate for …

75.375 Waste on lands subject to a tax certificate; penalty. Any person who shall willfully, maliciously or wantonly injure, destroy or commit waste upon any lands, tenements, or anything appertaining thereto which has been included in a tax certificate for the nonpayment of taxe…

75.377 Inspection of property subject to tax certificate. A county may enter any real property for which a tax certificate has been issued under s. 74.57, or may authorize another person to enter the real property, to determine the nature and extent of environmental pollution, as…

75.39 Action to bar former owner. A county, as the grantee named in any deed made by a county clerk, which conveys lands subject to a tax certificate which has not been redeemed may, at any time within 3 years after the date of such conveyance, commence an action against the pers…

75.40 Action, where and how brought. Such action must be brought in the circuit court of the county in which the lands or some parcel of them, the title of which is sought to be barred by such action, are situated. The county, as plaintiff in such action, may include in its compl…

75.41 Complaint. The complaint in such action shall contain: a description of all the lands the title to which is sought to be barred by such action; a statement that the county claims title to such lands under a deed made by the county clerk and a copy of such deed; the name or …

75.42 Defense, answer. (1) The defendants in such action may answer severally, or such of them as are jointly interested in any separate parcel or parcels of land described in the complaint may answer jointly, either to the whole complaint or to any separate cause of action state…

75.43 Election to receive deposit; costs. The county may, at any time within 20 days after receiving an answer showing that a deposit has been made by any defendant or defendants as provided in s. 75.42, give notice to such defendant or defendants that it elects to receive such d…

75.44 Release. On the payment of the costs by such defendant or defendants or the collection thereof the county shall execute a release to said defendant or defendants of all such right, title, interest or claim in said parcel or parcels of lands, duly acknowledging the same, and…

75.45 Deed as evidence. In any action maintained under the provisions of this chapter the production of a deed, a copy of which is set forth in the complaint substantially in the form prescribed by law or a certified copy of the record thereof, shall be presumptive evidence of an…