74.35 Recovery of unlawful taxes.

318 words·~1 min read·/wi/chapter-74/74-35-3

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)Definitions. In this section “unlawful tax” means a general property tax with respect to which one or more errors specified in s. 74.33

(a)to

(f)were made. “Unlawful tax” does not include a tax in respect to which the alleged defect is solely that the assessor placed a valuation on the property that is excessive.

(2)Claim against taxation district.

(a)A person aggrieved by the levy and collection of an unlawful tax assessed against his or her property may file a claim to recover the unlawful tax against the taxation district which collected the tax.

(b)A claim filed under this section shall meet all of the following conditions:

1. Be in writing.

2. State the alleged circumstances giving rise to the claim, including the basis for the claim as specified in s. 74.33

(a)to

(e).

3. State as accurately as possible the amount of the claim.

4. Be signed by the claimant or his or her agent.

5. Be served on the clerk of the taxation district in the manner prescribed in s. 801.11

(4).

(2m)Exclusive procedure. A claim that property is exempt, other than a claim that property is exempt under s. 70.11

(21)or

(27), may be made only in an action under this section. Such a claim may not be made by means of an action under s. 74.33 or an action for a declaratory judgment under s. 806.04 .

(3)Action on claim.

(a)In this subsection, to “disallow” a claim means either to deny the claim in whole or in part or to fail to take final action on the claim within 90 days after the claim is filed.

(b)The taxation district shall notify the claimant by certified or registered mail whether the claim is allowed or disallowed within 90 days after the claim is filed.